Real Estate Commission
Created in 1951, The Tennessee Real Estate Commission licenses, registers and regulates real estate brokers and affiliate brokers, real estate firms, rental location agents, time-share salespersons and developments, vacation clubs and vacation lodging services.
The Commission also enacts rules addressing professional conduct and standards of practice.
The mission of the Tennessee Real Estate Commission is to protect the public through establishment and administration of minimum requirements for candidates and licensees, effective professional education of licensees and enforcement of professional conduct.
June 1 due date of the $400 professional privilege tax
The professional privilege tax is an annual tax imposed on Principal Brokers (and certain other 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.
Please see Tennessee Taxpayer Access Point, or TNTAP, the Department of Revenues new tax filing website to pay the tax online. State law requires the tax to be paid online unless you have applied for and received a waiver from the Department.
In mid-April, the Department of Revenue contacted professional privilege taxpayers directly to remind them of the due date either by e-mail or via U.S. Postal Mail.
If you have received a notification pursuant to T.C.A§ Professional Privilege Tax 67-4-1704, regarding your license renewal being held in abeyance due to failure to pay Professional Privilege Tax, please see below:
Once payment has been made the Department of Revenue will issue a tax clearance letter. Upon receipt of this letter and all renewal fees and requirements, the abeyance will be released and license renewal will be processed. General processing time is two (2) business days from the receipt of tax clearance.
For any further questions regarding the professional privilege tax please contact: Department of Revenue Call Center at (800)-342-1003 for in-state calls or (615)-253-0600. You can also visit their website at: tn.gov/revenue/topic/professional-privilege-tax .
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