The professional privilege tax does not apply to any active United States military member if he or she served for more than 180 days during the year prior to the due date of the privilege tax (June 1). The exemption must be supported each year by provision of orders documenting the 181 or more days of active duty served during the qualifying period.
If the individual does not qualify for the privilege tax exemption, he or she must pay the professional privilege tax. However, he or she may be eligible for a delayed filing and due date for the tax. An active United States military member that owes the professional privilege tax does not have to file and pay the tax until 180 days after deployment in a combat zone ends or 180 days after the member is transferred out of a combat zone. When filing, the member must provide proof of the deployment status and the return from deployment.
Reference: Tenn. Code Ann. 67-4-1703; Tenn. Code Ann. 67-4-1708.
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