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California allows qualifying manufacturers and certain research and developers a partial exemption from sales and use tax on various purchases of machinery and equipment used primarily for manufacturing, research, and development activities.
What Items and Services Are Exempt? The manufacturing exemption applies to machinery or equipment that causes a physical or chemical change in a product in order to make it saleable. The manufacturing process begins with the first stage of production. Manufacturing Exemptions - Texas Comptroller Texas Comptroller (.gov) taxes publications Texas Comptroller (.gov) taxes publications
Manufacturers shall pay or accrue sales or use tax on all items used in the manufacturing process that do not qualify for exemption from tax. Rule 3.300 - Texas Administrative Code the Texas Secretary of State public the Texas Secretary of State public
To apply for an initial or renewal tax exemption card, eligible missions and their members should submit an application on the Departments E-Government (E-Gov) system. Applications are generally processed within five business days.
For example, flour, sugar, bread, milk, eggs, fruits, vegetables and similar groceries (food products) are not subject to Texas sales and use tax. Tax is due, however, on many non-food items such as paper, pet, and beauty products; clothing; books; and certain edible items. Grocery and Convenience Stores - Texas Comptroller texas.gov taxes publications texas.gov taxes publications
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Machinery and Equipment, Sales and Use Tax Exemption North Carolina does not levy a sales and use tax on repairs to industrial machinery or service contracts for mill machinery.
If a taxpayer qualifies as a manufacturer, they can give a properly completed Form 01-339 (back), Texas Sales and Use Tax Exemption Certificate (PDF) to their vendor instead of paying tax on qualifying manufacturing equipment, material and supplies.
Not ALL appliances are tax-exempt (see qualifying appliances below). There are price thresholds (e.g., refrigerators under $2,000 are tax-exempt). Texas Sales Tax Holiday: Appliance Savings | Arlington Fort Worth, TX txappliance.com blog Texas-sales-tax-ho txappliance.com blog Texas-sales-tax-ho

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