TSCPA News

Tennessee Professional Privilege Tax Due June 1

May 1, 2018

The Tennessee Department of Revenue mailed out reminder letters to all accountants in Tennessee with a reminder that the annual professional privilege tax is due June 1.

This annual tax is imposed on certain professionals who hold an active Tennessee license or registration on the June 1 due date, regardless of whether the person practices his or her profession in Tennessee. 

How do I pay this tax?
State law requires this tax to be paid online unless you have been granted a waiver from the Department. Tennessee Taxpayer Access Point (TNTAP) allows you to easily submit your payment here: https://tntap.tn.gov/eservices. To file, you will need your social security number, account ID (listed on your letter from the Department of Revenue) or license type and license number.

This tax can be submitted by creating a TNTAP logon, but it is not required. To submit this tax without creating a TNT AP logon, click "File and Pay Professional Privilege Tax" under the "Additional Non-logon Services" heading on TNTAP's homepage.

What happens if I do not pay this tax?
Tennessee law requires professional licensing boards to hold renewal applications in abeyance for taxpayers who are 90 or more days delinquent from the June 1 due date of the tax. This law does not apply in situations where delinquent taxpayers have entered into a payment plan agreement with the Department, have requested an informal review conference or have filed suit.

If you have questions or need assistance, please contact the Taxpayer Services Division at 615-253-0600 and make reference to the ID number on your letter.