PPT-7 - Professional Privilege Tax Applies to Active Tennessee License - No Requirement to Live or Work in Tennessee

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, unless the taxpayer has a hardship exception or is 65 years of age or older. Eligible taxpayers can mail a completed Professional Privilege Tax Return to the department with payment.

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