Sales and Use Tax for Manufacturers in Texas: Manufacturing Process and Tangible Personal Property
What are the Requirements of Manufacturing?
Manufacturing is the process of converting raw materials, components, or parts into finished goods that meet a customer’s expectations or specifications. For Texas sales and use tax purposes, manufacturing is effectively synonymous with fabricating or processing tangible personal property for sale. Manufacturing also involves repairing or rebuilding tangible personal property owned by the manufacturer and held for sale. This white paper provides an overview of imposed sales and use tax and defines manufacturing, the manufacturing process, and tangible personal property.
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