Although I have an active Tennessee professional license, I have not lived or worked in Tennessee for several years. Am I still subject to the Tennessee professional privilege tax?

The professional privilege tax is levied solely on the privilege of holding an active Tennessee professional license in any of the professions subject to the tax. Because the tax is levied on the privilege of holding the license, there is no distinction in the law between those licensed professionals who live and work in Tennessee and those who do not. If the professional license is active on June 1 of any given year, the tax return and tax payment are due. Filing and payment of this tax is required to be done electronically on or before June 1st of each year.

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