The professional privilege tax in Tennessee [electronic resource] : taxing professionals fairly / Michael Mount, et al.

Abstract: Tennessee's professional privilege tax, enacted in 1992 as a part of a $276 million tax increase, taxes individuals in 22 professions at a rate of $400 per year. This report examines the history of the professional privilege tax in this state, the intent of the professional privilege tax, other states' laws imposing a professional privilege tax or similar tax, and alternatives for eliminating or phasing out the professional privilege tax.