| http://www.w3.org/ns/prov#value | - e operation of tangible personal property exempt under this section.(5) Machinery, equipment, tools or other property used to manufacture, fabricate, assemble or install tangible personal property which is:(i) Not held for resale in the regular course of business; and(ii) Owned by the manufacturer, processor, miner, farmer or fabricator;provided, however, this subsection does not prevent exemption
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