Sales & Use Tax Exemption for Manufacturers

SAMA was instrumental in the Sales and Use Tax Exemption which temporarily went into effect in 2014 and became permanent in 2017.

This exemption is available to any business whose primary business activity at the location where the industrial machinery and equipment is used to manufacture, process, compound, or produce items of tangible personal property for sale is specified in North American Industry Classification System (NAICS) Codes (2007) 31, 32, or 33 (Manufacturing).

More information and forms can be found HERE.