Thursday, May 22, 2025 | 04:08pm
The Department of Revenue published two new important notices on its website. 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, making the enrichment of uranium materials a nontaxable service, and by exempting qualified purchases of industrial machinery used to enrich, convert, or reconvert uranium. Read more about this topic in Important Notice #25-09.
Effective July 1, 2025, Public Chapter 477 (2025) exempts from liquor-by-the-drink tax the sale of wine for consumption on the premises of a winery, farm wine producer, or satellite facility of a winery or farm wine producer. This includes sales of wine by the glass, samples for tasting, with or without charge, and wine sold at retail in sealed containers for consumption on the premises. Read more information about this topic in Important Notice #25-10 on our website.
