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Professional Privilege Tax

Forms and Other Information

Professional Privilege Tax for Athletes
Effective July 1, 2009, the Tennessee General Assembly enacted a new professional privilege tax on players in the National Hockey League (NHL) and National Basketball Association (NBA) on games played in Tennessee. The tax year is June 1 - May 31. The tax applies both to Tennessee-based teams (Nashville Predators and Memphis Grizzlies) and their opponents on games played in Tennessee. For more information, please click here or read this special flyer.

Taxes at a Glance

An occupations tax is imposed on those persons with an active Tennessee license or registration to practice any of the following professions.

Accountant Optometrist
Agent (Securities) Osteopathic Physician
Architect Pharmacist
Attorney Physician
Audiologist Podiatrist
Broker-Dealer (Agents) Prof. Athlete (NHL, NBA)
Chiropractor Psychologist
Dentist Real Estate Principal Broker
Engineer Speech Pathologist
Investment Advisor Sports Agent
Landscape Architect Veterinarian
Lobbyist  

Due Date:

Annual - June 1

Tax Rate:

$400

For more information, e-mail professionpriv.help@tn.gov

Click here for mailing address and other contact information.