PPT-1 - Professional Privilege Tax – Overview

This article was updated on September 27, 2022, pursuant to Public Chapter 1083 (2022). Please click here to review the previous version.

The professional privilege tax is an occupation tax imposed on people with an active Tennessee license or registration to practice specific professions. The following professionals are required to pay the tax due on June 1, 2023, and thereafter: agent (securities), attorney, broker-dealer, investment advisor, and lobbyist.

Reference: Tenn. Code Ann. §§ 67-4-1701; 67-4-1702.

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