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Manufacturer Sales
Manufacturer Sales & Use Tax
The following tables detail some of the more specific sales taxes relative to manufactures.

Sales to a Manufacturer

Types of Sale

 Taxed
Percentage

Raw materials (except sand and gravel, $0.05 per ton)

0%

Catalysts, chemicals, or gases used directly in processing (except natural gas, 1.5%)

0%

Packaging and containers for sale with finished goods

0%

Machinery and parts used directly in manufacturing and port operations (purchase or rental)

1.5%

Industrial electricity, natural gas, and fuels

1.5%

Industrial water

7%

Telephone and telegraph

7%

Other equipment, furniture, fixtures, materials, supplies, and rentals not used directly in manufacturing

7%

Contract construction for projects over $10 (except residential)

3.5%


Sales by a Manufacturer

Types of Sale

 Taxed
Percentage

To final consumer or user

7%

To another manufacturer for use in manufacturing machinery

1.5%

To another manufacturer as a raw material for further processing

0%

To a wholesaler or retailer or resale

0%

To exempt customers (example - government agencies, educational institutions, etc.)

0%


More Information
For more information, contact the DeSoto County Economic Development Council.

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