HB1133Enacted

Amends TCA Title 67.

Tennessee HB1133 amends Title 67 of the Tennessee Code Annotated by removing the sales tax on certain uranium enrichment activities and associated industrial machinery. This change primarily affects businesses involved in the enrichment, deconversion, or conversion of uranium materials, compounds, or products. Key provisions include the exemption for uranium enrichment performed on a cost-plus or toll enrichment fee basis and for specific industrial machinery used in these processes.

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Overview

Tennessee HB1133 amends Title 67 of the Tennessee Code Annotated by removing the sales tax on certain uranium enrichment activities and associated industrial machinery. This change primarily affects businesses involved in the enrichment, deconversion, or conversion of uranium materials, compounds, or products. Key provisions include the exemption for uranium enrichment performed on a cost-plus or toll enrichment fee basis and for specific industrial machinery used in these processes.

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Sponsor

Boyd, Clark

Details
Session

114th General Assembly

Introduced

February 5, 2025

Last Action

May 27, 2025

Pub. Ch. 517

Subjects
TaxesEnergy

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