Professional Privilege Tax Return – Due June 1, 2019

UPDATE:  2019 is the last year the Professional Privilege Tax will be required.

The Tennessee General Assembly has repealed the $400 Professional Privilege Tax that Optometrists have been required to pay for many years.  However, please note that the repeal does not take effect until the 2020 Fiscal Year. The repeal does not eliminate your responsibility to pay the tax for the 2019 fiscal year.  Since the current fiscal year tax is due by June 1, 2019, it is important that your current $400 tax obligation be paid by June 1, 2019 in order to avoid interest and penalties.

 

This is a reminder from the Tennessee Department of Revenue that the professional privilege tax is due.

Why do I owe this tax?

This $400 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. A list of professions subject to the tax can be found here:
http://tn.gov/revenue/topic/professional-privilege-tax.

When is this tax due?

This tax is due on June 1st, 2019.

How do I pay this tax?

State law requires this tax to be paid online. Tennessee Taxpayer Access Point (TNTAP) allows you to easily submit payment here:
https://tntap.tn.gov/eservices. To file, you will need your social security number, account ID (listed on this letter) or license type and license number. If you do not know your account number, a professional privilege tax account number search is available on TNTAP’s homepage under the “Look Up Information & Requests” heading.

Professional privilege tax can be submitted by creating a TNTAP logon, but it is not required. To submit this tax without creating a TNTAP logon, click “File and Pay Professional Privilege Tax” on the home page of TNTAP under the “Additional Non-Logon Services” heading.

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. More information about the professional privilege tax can be found at www.tn.gov/revenue.