Sales Tax Exemptions for Manufacturing

Sales Tax Exemptions for Manufacturing Menu Angel Investment Tax Credit International Operations Center Tax Credit Qualified Facility Tax Credit Quality Job Tax Credit Research & Development Tax Credit Work Opportunity Tax Credit Lease Excise Tax Healthy Forest Tax Exemption Manufacturing Tax Exemptions Additional Depreciation Computer Data Center Exemptions Foreign Trade Zone Military Reuse Zone Exemptions are available for: Machinery or equipment used directly in manufacturing, see § 42-5159(B)(1) . Machinery, equipment or transmission lines used directly in producing or transmitting electrical power, but not including distribution, see § 42-5159(B)(4) . Machinery or equipment used in research and development, see § 42-5159(B)(15) . The electricity or natural gas for businesses that are principally engaged in manufacturing or smelting operations. See §§ 42-5063(C)(6) and 42-5159(G) . Questions can be directed to the  Arizona Department of Revenue   at 602-255-3381 . Learn more. Still have questions? Please complete the form below for support.