Industrial machinery is defined as:
- Machinery, apparatus, and equipment used for fabricating/processing
- Accessories and attachments to industrial machinery
- Repair parts for industrial machinery
- Installation and repair services for industrial machinery
- Hydraulic fluids, lubricating oils, and greases for industrial machinery
- Pollution control facilities required as a result of fabrication or processing
- Machinery for generating, producing, and distributing utilities
- Equipment for moving materials to and from the fabrication process
- Machinery used to package manufactured product
- Machinery for processing photographic film into negatives or prints for resale
- Machinery, apparatus equipment, and materials for mining
- Machinery utilized in pre-press and press operations in printing business including plates, cylinders, fluids and chemicals for mechanical and chemical actions or operations of machinery
- Machinery, apparatus, and equipment for the conversion of tangible personal property into taxable specified digital products for resale
- Machinery, apparatus, and equipment used in fabrication of trusses, windows, or door units when primarily engaged in sales of building supplies
- Machinery, apparatus, and equipment utilized in county or municipality sewage systems and water treatment facilities for water pollution control
- Machinery for fabrication of asphalt/crushed stone to be used by contractor in roads funded by tax revenues
- Machinery, apparatus, and equipment for fabricating prescription eyewear, a majority of which is dispensed to patients out of state
- Computer, computer network, computer software, and computer system used in the operation of a qualified data center.
Reference: Tenn. Code Ann. § 67-6-102.
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