Tennessee Code Title 67. Taxes and Licenses § 67-4-1101

(A) Any private individual, corporation, partnership, firm, association, trust, estate, or other entity, but does not include any foreign, federal, state, or local government, or political subdivision, or any agent or agency of government; and

(B) Any legal successor, representative, agent, or agency of the entities included within the definition of “person” in subdivision (3)(A);

(A) Manufacture, make, produce, or refine special nuclear material;

(B) Separate special nuclear material from other substances in which such material may be contained; or

(C) Make or to produce new special nuclear material;

(A) Plutonium, uranium enriched in the isotope 233 or 235, and any other material that is now or subsequently determined to be special nuclear material by the atomic energy commission or any successor agency of the United States government pursuant to the Atomic Energy Act of 1954 (42 U.S.C. § 2011 et seq.) but does not include “source material,” as defined in that act; or

(B) Any material artificially enriched by any of the isotopes in subdivision (6)(A), but does not include “source material,” as defined in the Atomic Energy Act of 1954.