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TN

Industrial Machinery Sales and Use Tax Exemption

Exempts qualifying Tennessee manufacturers and processors from sales and use tax on industrial machinery purchases.

About this program

Tennessee allows qualified manufacturers and processors to purchase industrial machinery and certain related services exempt from sales and use tax. Industrial machinery must be necessary to and primarily used for fabrication or processing of products for resale and consumption off premises, and qualified manufacturers must obtain authorization from the Department of Revenue.

Eligibility

Eligible applicants are qualified manufacturers or processors purchasing industrial machinery necessary to and primarily used for fabrication or processing of products for resale and off-premises consumption.

Requirements

  • Applicant must be a qualified manufacturer or processor.
  • Industrial machinery must be necessary to and primarily used for fabrication or processing of products for resale and off-premises consumption.
  • Manufacturer must apply to and be authorized by the Tennessee Department of Revenue.