The Tennessee Court of Appeals on September 6 affirmed a lower court decision that machinery used in processing textiles qualifies for the industrial machinery exemption. The taxpayer leases hygienically-clean textiles to customers for a single use in a variety of industries. When the taxpayer purchases new textiles, it must sanitize them before leasing them to customers. After usage, the textiles must be sanitized before customers can rent them again.
Source PwC
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