Occupations Subject to Tax

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Privilege and Excise Taxes
  5. Occupation Tax
  6. Occupations Subject to Tax

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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:
    1. Agents;
    2. Broker-dealers; and
    3. Investment advisers;
  3. Persons licensed or registered under title 63 as:
    1. Osteopathic physicians; and
    2. Physicians; and
  4. Persons licensed as attorneys by the supreme court of Tennessee.


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