HOLIDAY: The Department of Revenue Services will be closed on Friday, July 4th, a state holiday.


WEBINAR: Next up in the Summer Series of Sales and Use Tax Webinars, DRS will be holding a webinar on Wednesday, July 16, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Janitorial Services and Maintenance Services. Select here to register.

This information is not current and is being provided for reference purposes only

IP 2009(13)

Sales and Use Taxes Guide for Manufacturers,  Fabricators, and Processors

Alert: This publication has not been updated to accommodate the recent legislative changes.
Please visit our 2011 Legislative State Tax Update page for the most up-to-date tax information.

This publication is available in pdf format