Effective July 1, 2015, Tennessee has expanded its sales and use tax exemption for industrial machinery to include machinery, apparatus, and equipment used by water and wastewater treatment authorities created by private act or pursuant to the Water and Wastewater Treatment Authority Act. The exemption also applies to purchases by contractors pursuant to a contract with a county, municipality, or water and wastewater treatment authority for use in water pollution control or sewage systems. (S.B. 1344, Laws 2015, effective July 1, 2015)