{"data":{"id":"us-tn/tenn.-code-ann.-62-29-103","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 62-29-103","heading":"Persons who may act as tax preparers","body":"Unless otherwise exempt as stated in § 62-29-102 , a person shall not act as a preparer of tax returns unless the person is:\n(1) An attorney at law, duly licensed and admitted to practice in the courts of records of this state or the attorney's employee acting within the scope of employment;\n(2) A certified public accountant licensed to practice as such in this state or the certified public accountant's employee acting within the scope of employment;\n(3) A public accountant licensed to practice as such in this state or the public accountant's employee acting within the scope of employment; or\n(4) Any of the persons in subdivisions (1)-(3) holding a proper license from another state or territory.","path":["TN Code","Title 62","Chapter 29"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"bad92d0d42ce39cecaa9ba1760f87b28b4ec4be177cb38946af12a5651ef3b7a","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-62-29-102","next":"us-tn/tenn.-code-ann.-62-29-104"},"notice":"GroundRules: Original legal text. Not legal advice."}