SB0885Enacted

Amends TCA Title 67.

Tennessee SB0885 amends Title 67 of the Tennessee Code Annotated to remove the sales tax on specific uranium-related activities and equipment. The bill primarily affects businesses involved in the enrichment, deconversion, or conversion of uranium materials, compounds, or products, particularly those operating on a cost-plus or toll enrichment fee basis. Key provisions include the exemption for industrial machinery necessary for these processes under specified circumstances.

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Overview

Tennessee SB0885 amends Title 67 of the Tennessee Code Annotated to remove the sales tax on specific uranium-related activities and equipment. The bill primarily affects businesses involved in the enrichment, deconversion, or conversion of uranium materials, compounds, or products, particularly those operating on a cost-plus or toll enrichment fee basis. Key provisions include the exemption for industrial machinery necessary for these processes under specified circumstances.

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Sponsor

Reeves, Shane

Details
Session

114th General Assembly

Introduced

February 5, 2025

Last Action

May 27, 2025

Comp. became Pub. Ch. 517

Subjects
TaxesEnergy

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