Can tariffs be said to subsidise domestic industry? If a state places a tariff on a good, domestic manufacturers of that good become more price-competitive in the domestic market at the expense of overseas suppliers. 

Could this be said to be a policy choice that subsidises that industry?
This is how I read your question: 

If a state places a tariff on a good,             &lt;- added a comma here
domestic manufacturers of that good become
more price-competitive in the domestic market
at the expense of overseas suppliers.

Could this be said to be a policy choice that subsidies that industry?


Assuming the country is a small and could not affect world price, then the answer is yes. To be more precise, an import tariff is equivalent to product-specific subsidy PLUS a consumption tax of that product.

Subsidy + consumption tax: Domestic producers gain the subsidized amount for each unit sold. Buyers pay for that extra amount the producers gain.

Tariff: The price of import goods (world price) rises, so domestic producers can sell at a higher price. The buyers are the ones who pay for that price difference.

"Credible" sources:


http://internationalecon.com/Trade/Tch95/T95-3.php
https://www.cairn.info/revue-reflets-et-perspectives-de-la-vie-economique-2004-1-page-25.htm, Section 4