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Important Notice #25-09: Uranium Enrichment and Nuclear Energy Production Facilities

May 23, 2025 Effective July 1, 2025, Public Chapter 517 (2025) makes several changes to Tennessee sales and use tax law by allowing nuclear energy production facilities to qualify for the pollution control credit on certain purchases, deleting the statutory provision stating the enrichment of uranium materials on a cost-plus or “toll enrichment fee” basis is a taxable service, and by exempting qualified purchases of industrial machinery used to enrich, convert, or reconvert uranium.

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Staff Spotlight: Emily Ritchart

May 15, 2025 For TSCPA Digital Communications Specialist Emily Ritchart, working with social media has been her focus since her college years at Louisiana State University (LSU).

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