2018 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 17 - Occupation Tax
§ 67-4-1702. Occupations subject to tax.
(a) There is levied a tax on the privilege of engaging in the following vocations, professions, businesses or occupations:
(1) Persons registered as lobbyists pursuant to § 3-6-302;
(2) Persons licensed or registered under title 48, chapter 1 as:
(A) Agents;
(B) Broker-dealers; and
(C) Investment advisers;
(3) Persons licensed or registered under title 62 as:
(A) Accountants;
(B) Architects;
(C) Brokers, as defined in § 62-13-102;
(D) Engineers; and
(E) Landscape architects.
(4) Persons licensed or registered under title 63 as:
(A) Audiologists;
(B) Chiropractors;
(C) Dentists;
(D) Optometrists;
(E) Osteopathic physicians;
(F) Pharmacists;
(G) Physicians;
(H) Podiatrists;
(I) Psychologists;
(J) Speech pathologists; and
(K) Veterinarians;
(5) Persons licensed as attorneys by the supreme court of Tennessee;
(6) Persons registered as athlete agents pursuant to title 49, chapter 7, part 21; and
(7) [Deleted by 2014 amendment, effective June 1, 2016.]
(b) The tax levied by this section does not apply to any accountant, engineer, architect, landscape architect, or real estate broker who presents to the appropriate board a certified affidavit attesting to such person's inactive status in the practice of such profession.
(c) The tax levied by this section does not apply to any pharmacist who presents to the Tennessee board of pharmacy a certified affidavit attesting to such person's inactive status in the practice of such profession.
