The industrial machinery exemption includes certain broadcasting equipment if used by broadcasting companies to process and fabricate tangible personal property such as broadcast signals. This machinery includes but is not limited to: receivers, controllers, field recorders, decoders, transmitters, towers, and transmission lines. Typically such services are not included in this exemption, however broadcast signals are found to be considered tangible personal property since they are perceptible to the senses and their characteristics can be measured. Also since the signals are considered as processed for resale to advertisers, the exemption is applicable. (Tennessee Court of Appeals, No. M2000-03111-COA-R3-CV, January 8, 2002)