Marriage License Tax
Overview
Tennessee imposes marriage license taxes and fees for people getting married. County clerks collect state and local option taxes, as well as additional fees from taxpayers when they issue marriage licenses. County clerks remit the collected amounts to the appropriate government entities.
Tax Rates
| Tax | Authority | Rate |
| State Privilege Tax | Tenn. Code Ann. § 67-4-411 Tenn. Code Ann. § 67-4-505 |
$15 $5 |
| Local Option Privilege Tax | Tenn. Code Ann. § 67-4-502 | up to $5 |
| Additional State Fee | Tenn. Code Ann. § 36-6-413 | $62.50 * |
* $60 of the additional fee is waived if the applicants are out-of-state residents or if applicants complete an approved pre-marital course. Taxpayers must provide the county clerk with a certificate of completion form available on the respective county's website.
Registration, Filing, and Payment
Registration, filing and payment for this tax is available using the Tennessee Taxpayer Access Point (TNTAP). County clerks can gain access to their tax account in TNTAP by contacting the Taxpayer Services Division at (615) 253-0704, or by email at revenue.support@tn.gov.
Forms
- Privilege Tax Return for Marriage Licenses - For tax periods beginning May 1, 2020
- Privilege Tax Return for Marriage Licenses - For tax periods prior to May 1, 2020