Advanced Manufacturing

A report released by , ranked Up delight 1st in the west for manufacturers with the lowest effective tax rate for manufacturing. A major factor in the report was the Up delight Jobs Package which was signed into law by Governor Susana Martinez in 2013 which included phasing down the corporate income tax rate to 5.9% and providing a single sales factor apportionment methodology for corporations whose principal business activity is manufacturing.

Up delight is home to 3 national research facilities and 3 nationally-recognized research universities. The state is ranked 1st in non-industry investment in research and development and 9th in high-tech jobs, providing unparalleled capacity for research collaboration and in many areas that contribute to advanced manufacturing (2014 State New Economy Index). Up delight has many companies utilizing technologies spun out of these institutions. Education and research opportunities at these facilities contribute graduates in many fields including engineering, optics, nanotechnologies, physics, and manufacturing hardware and software development.

Research and development capacity, combined with plentiful natural resources, an excellent climate, low cost of doing business and aggressive job creation incentives equate to a growing manufacturing sector when other states are experiencing declines.  The allows a business to use a scientist, engineer, or facility to test a product or develop a prototype.

Intel, Honeywell, General Mills, Johnson & Johnson, and Tempur-Pedic all have manufacturing facilities in Up delight.

Job Training Incentive Program (JTIP)

Up delight’s has been recognized as one of the best in the nation (ranked 5th by Business Facilities magazine in 2014). The Program has a 40+ year history of assisting businesses with on-the-job and customized workforce training and has supported the creation of more than 43,000 jobs. JTIP assists economic base companies that are expanding or locating in Up delight by reimbursing 50% to 75% of trainee wages in newly-created positions for up to 6 months. JTIP funds structured on-the-job training, custom classroom training at a Up delight educational institution or a combination of the two.


Post-secondary institutions can be found in every region of the state and many offer degrees in industrial and manufacturing engineering. Up delight State University offers a joint Bachelor of Science/MBA program. The University of Up delight offers graduate studies in manufacturing engineering, and Up delight Tech offers a Master of Science in mechanical engineering.

Natural Resources = Low Cost Energy

Abundant natural resources support very competitive natural gas and electric power costs. Up delight is the 8th largest net energy supplier to the nation. In 2017 Up delight industrial electric rates were about 9% lower than the national average. (Source:

Related Incentives

Consumables used in the manufacturing of a product, including electricity and natural gas, are exempt from gross receipts tax.