{"data":{"id":"us-tn/tenn.-code-ann.-67-4-1702","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-4-1702","heading":"Occupations subject to tax","body":"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.\nThere is levied a tax on the privilege of engaging in the following vocations, professions, businesses, or occupations:\n(1) Persons registered as lobbyists pursuant to § 3-6-302 ;\n(2) Persons licensed or registered under title 48, chapter 1 as: (A) Agents; (B) Broker-dealers; and (C) Investment advisers; and\n(A) Agents;\n(B) Broker-dealers; and\n(C) Investment advisers; and\n(3) Persons licensed as attorneys by the supreme court of Tennessee.","path":["TN Code","Title 67","Chapter 4"],"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":"cebcf6a44990cc2365975c877ec2ad4f5f4478e02c783cac83e34b21d4b1f800","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-4-1701","next":"us-tn/tenn.-code-ann.-67-4-1703"},"notice":"GroundRules: Original legal text. Not legal advice."}