Manufacturer Sales
Manufacturer Sales & Use Tax
The following tables detail some of the more specific sales taxes relative to manufactures.
Sales to a Manufacturer
Sales by a Manufacturer
More Information
For more information, contact the DeSoto County Economic Development Council.
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.