Introduction
This guide is intended to help manufacturing businesses understand their tax reporting responsibilities and the various tax incentives available to them. This guide provides general tax information only and is not a substitute for laws and rules.
For more information or to get answers to specific questions, please contact us.
Updated March 2025
Contents
Manufacturing guide
- Extracting and manufacturing activities
- Freight on out-of-state deliveries
- General manufacturing
- Investment casting
- Manufacturing – definition
- Manufacturing dairy products
- Manufacturing fresh fruits and vegetables by canning, preserving, freezing, processing, or dehydrating
- Manufacturing of commercial airplanes or components
- Manufacturing of commercial airplane tooling
- Manufacturing seafood products that remain in a raw, raw frozen, or raw salted state
- Manufacturing semiconductor materials
- Manufacturing solar energy systems and components of solar energy systems
- Manufacturing timber or wood products
- Manufacturing wheat into flour, barley into pearl barley, soybeans into soybean oil, or sunflower seed into sunflower oil
- Manufacturing wood biomass fuel
- Manufacturer's sales/use tax exemption for machinery and equipment (M&E)
- Multiple activities tax credit (MATC)
- Personal property tax
- Printing and publishing – general
- Printing and publishing – newspapers
- Processing for hire
- Purchases – assets (not M&E) and consumables
- Purchases – ingredients and components
- Slaughtering, breaking and/or processing perishable meat products and/or selling the same at wholesale
- Splitting or processing dried peas