A wind turbine used to provide electricity to a plant that produces semiconductor processing equipment is exempt from Massachusetts sales and use tax since it is machinery used directly and exclusively in furnishing power to an industrial manufacturing plant. Sales of any materials, tools, fuels, and machinery that become part of the electricity-producing apparatus are also exempt from Massachusetts sales and use tax. Sales of materials, tools, fuels and machinery that do not become part of the apparatus or that are consumed and used before the apparatus is actually generating and furnishing electricity to the plant are subject to tax. (Letter Ruling 12-7, Massachusetts Department of Revenue, July 2, 2012)