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From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Manufacturing Guide Manufacturer's Sales/use Tax Exemption For Machinery And Equipment (M&E) Print Manufacturer's sales/use tax exemption for machinery and equipment (M&E) Basic overview What qualifies? Definitions What doesn’t qualify? Determining “used directly” Determining useful life Determining majority use Manufacturing sites Research and development operations Design and product development Electrical apparatus and utility systems Renting or leasing tangible personal property Prototypes Reporting/documentation Additional resources References Basic overview The Manufacturers' Sales and Use Tax Exemption for Machinery and Equipment (M&E exemption) provides a retail sales and use tax exemption for: Machinery and equipment used directly in a manufacturing operation or research and development operation by a manufacturer or processor for hire. Sales of, or charges made for, labor and services rendered in respect to installing, repairing, cleaning, altering, or improving qualifying machinery and equipment. Machinery and equipment used directly in a testing operation by a person engaged in testing for a manufacturer or processor for hire. Generally, t