Tennessee DOR Issues Ruling on Industrial Machinery Tax Exemption for Frozen Food Manufacturer

The Tennessee Department of Revenue (DOR) issued a letter ruling on the applicability of the state sales and use tax industrial machinery exemption to computer hardware and software used in manufacturing. The ruling analyzed whether certain computer hardware and software used by a frozen food products manufacturer qualified for Tennessee’s industrial machinery sales/use tax exemption. The ruling determined that some of the hardware and software qualified for the exemption as necessary for and primarily used in manufacturing the products, while other hardware/software did not qualify. [Tenn. Dep’t of Revenue, Letter Ruling #25-07, 07/29/25]

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