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.