Tennessee Statutes

§ 67-4-1702 — Occupations subject to tax

Tennessee § 67-4-1702

This text of Tennessee § 67-4-1702 (Occupations subject to tax) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Tenn. Code Ann. § 67-4-1702 (2026).

Text

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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Related

Cox v. Huddleston
914 S.W.2d 501 (Court of Appeals of Tennessee, 1995)
1 case citations
Simmons, M.D. v. Johnson
(Court of Appeals of Tennessee, 1998)

Legislative History

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.

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Bluebook (online)
Tennessee § 67-4-1702, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-4-1702.