GroundRules
Tenn. Code Ann. § 67-4-1702: Occupations subject to tax
Where this section sits in the code
- TN Code
- Title 67
- Chapter 4
There is levied a tax on the privilege of engaging in the following vocations, professions, businesses, or occupations: (1) Persons registered as lobbyists pursuant to § 3-6-302 ; (2) Persons licensed or registered under title 48, chapter 1 as: (A) Agents; (B) Broker-dealers; and (C) Investment advisers; and (3) Persons licensed as attorneys by the supreme court of Tennessee. Amended by 2022 Tenn. Acts, ch. 1083, s 1, eff. 5/27/2022. Amended by 2019 Tenn. Acts, ch. 478, s 1, eff. 5/24/2019. Amended by 2014 Tenn. Acts, ch. 760, s 3, eff. 6/1/2016. Amended by 2014 Tenn. Acts, ch. 760, Secs.s 1, s 1 eff. 4/24/2014. Acts 1992, ch. 529, § 8; 1996, ch. 999, § 2; 2001, ch. 342, §§ 2, 3; 2009 , ch. 530, § 64.
There is levied a tax on the privilege of engaging in the following vocations, professions, businesses, or occupations:
(1) Persons registered as lobbyists pursuant to § 3-6-302 ;
(2) Persons licensed or registered under title 48, chapter 1 as: (A) Agents; (B) Broker-dealers; and (C) Investment advisers; and
(A) Agents;
(B) Broker-dealers; and
(C) Investment advisers; and
(3) Persons licensed as attorneys by the supreme court of Tennessee.
Collected 2026-09-17T21:51:56Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Tennessee electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 76 only as a labeled supplement to the newer Open US Law rows. Source