Manufacturers and processors for hire performing manufacturing and R&D. Testing operation for a manufacturer and processor for hire.
Purchase of qualifying machinery and equipment used directly in a manufacturing operation or research and development performed by a manufacturer, or testing operations performed for a manufacturer.
- Completion of Manufacturers’ Sales and Use Tax Exemption Certificate for vendor
- No application
- No Annual Tax Performance Report
- Electronic filing not required
For questions about the exemption, call (800) 647-7706.