TXtax_exemptionfull_exemption
Manufacturing and R&D Equipment Sales Tax Exemptions
TX-MFG-RD-EXEMPT · Texas
Summary
Sales and use tax exemptions for machinery, equipment, and materials used in manufacturing or R&D operations.
Benefit
- Percentage
- —
- Flat
- —
- Duration
- —
- Max annual
- — (taxpayer)
- Max total
- — (taxpayer)
- Carryforward
- —
Program metadata
- Distribution
- taxpayer_earned
- Claimant subject
- business
- Refund/transfer election
- —
- Program family
- —
- Effective
- —
- Sunset
- —
- Application deadline
- —
- Transfer discount
- —
Hard requirements (0)
None.
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (0)
Statewide / none specified.
Tags (1)
- seed_pending_subpage_pull: true
Source
Texas Tax Code §151.318, §151.3182; Texas Comptroller
Last verified: 2026-04-22
Deferred: full mechanics on Comptroller sub-page. Non-CIT bases: sales_use_tax_state and sales_use_tax_local.