Tennessee Code Annotated

Title 67: Taxes and Licenses

Chapter 4: Privilege and Excise Taxes

Part 17: Occupation Tax

TCA 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 2 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(4);

          (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)  Persons employed as players on any franchise of the National Basketball Association (NBA) or National Hockey League (NHL) for more than ten (10) days in the tax period who are on the roster for any NBA or NHL regular season game within the boundaries of the state. For purposes of this subdivision (a)(7), "roster" means the list of players present in this state and eligible to participate in games, regardless of whether the player actually participates in the game.

(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.

History: [Acts 1992, ch. 529, § 8; 1996, ch. 999, § 2; 2001, ch. 342, §§ 2, 3; 2009, ch. 530, § 64.]