Tennessee Code 67-4-1702 – Occupations subject to tax

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.

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