The professional privilege tax rate is $400 annually. The tax is due June 1 of each year. This then covers you from June 2nd of the current year through June 1st of the next year. The professional privilege tax cannot be applied pro rata. For example, an active license on June 2nd is subject to the full $400 fee, even if the license is retired or inactivated on June 3rd. The professional privilege tax can be filed online using the Tennessee Taxpayer Access Point (TNTAP). A TNTAP logon is not required to file this tax. Click here for help filing this tax without creating a TNTAP logon. Please Note: State law requires all professional privilege tax returns and payments to be made electronically.
Reference: Tenn. Code Ann. 67-4-1703.