Tennessee Code Annotated
Title 67: Taxes and Licenses
Chapter 4: Privilege and Excise Taxes
Part 17: Occupation Tax
TCA 67-4-1709: Liability for tax by certain individuals -- Employer's option to remit.
(a) Each individual licensed or registered to engage in a vocation, profession, business, or occupation listed in SC 67-4-1702(a) shall be liable for the tax. Any employer, including any governmental entity, may choose to remit the tax imposed by this
part on behalf of persons subject to the tax who are employed by such employer.
(b) State agencies, including without limitation the University of Tennessee and the state university and community college system, are authorized to pay the privilege tax levied in this part on behalf of full-time state employees who are subject to
the tax and who use the certification in their job duties, if an appropriation for such purpose is made in the general appropriations act. The payment by a state department or agency is subject to approval by the department or agency head and to this
History: Acts 1993, ch. 485, SCSC 1, 2; 2003, ch. 138, SCSC 1, 2; 2003, ch. 355, SC 53; 2003, ch. 418, SC 8; 2013, ch. 454, SC 18.