In addition to its strategic location, Middle Tennessee offers other advantages to a wide variety of industries: Cap on franchise/inventory tax for distribution / warehouse facilities. Tax incentives on machinery, manufacturing, and distribution equipment/racking systems. Jobs Tax Credit Program. Abundant workforce in “Right to Work” state. Reliable TVA electric power. Highly-developed transportation system. AND a climate that supports business and growth in an area known for its natural resources, beauty, culture, history and music.