Manufacturers' inventory is exempt from local property taxes.

Manufacturers' purchases used directly in production, including machinery, tools, spare parts, industrial fuels, and raw materials. City, Henrico, Lancaster, Louisa, Northampton, Pittsylvania, and Surry. Landon Carter, and tutors Philip Vickers Fithian and John Harrower. Looney, Brent Tarter, and Sandra Gioia Treadway, eds. Certified pollution control equipment and facilities.