The Tennessee Department of Revenue ruled that reusable specialty containers used to transport parts that are component parts of the item being manufactured from a storage facility to an assembly line are exempt from sales and use tax as industrial machinery. The taxpayer is a manufacturer fabricating products for resale, and the containers are only used to transport component parts from the storage facility to the assembly line. Tennessee’s definition of “industrial machinery” includes equipment used to transport raw materials from storage to the manufacturing process. The taxpayer does not use the containers to store raw materials or move parts around the storage facility. (Letter Ruling No. 12-16, Tennessee Department of Revenue, August 2, 2012)