PPT-10 - Professional Privilege Tax Does Not Apply to Retired or Inactive Licenses

The professional privilege tax does not apply to those declared inactive or retired by appropriate licensing board. The appropriate board must declare a person inactive on or before June 1st. The professional privilege tax cannot be applied pro rata, thus an active license on June 2nd is subject to the full $400 fee even if the license is retired or inactivated June 3rd. Tenn. Code Ann. 67-4-1708.