Effective July 1, 2014, Tennessee’s sales and use tax exemption for industrial machinery is expanded to include machinery necessary for and primarily used for the manufacture of firearms equipped with integral devices that allow a user to program the firearm to operate only for specified persons through computerized locking devices or other means integral to and permanently part of the firearm. To qualify for the exemption, the machinery must be utilized by a person whose principal business is fabricating or processing tangible personal property for resale. (S.B. 2118, Laws 2014)