TN HB1133

Adds "nuclear energy production facilities" to the list of energy sources eligible for certain tax benefits under Tennessee Code Section 67-4-2004(9)(A), alongside solar and wind sources

Deletes Section 67-6-205(c)(7) in its entirety from the Tennessee Code

Creates a new sales tax exemption for machinery, equipment, parts, accessories, lubricants, and repair labor used primarily for uranium enrichment, deconversion (hexafluoride to oxide/metallic forms), and conversion (oxide to hexafluoride) operations

Exemption applies regardless of uranium ownership structure or contract type, including enriched uranium products (EUP) contracts, separative work unit (SWU) contracts, cost-plus arrangements, and toll/fee-based processing

Effective date: July 1, 2025