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

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

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.