TO:             Full-time Employees of the State of Tennessee

SUBJECT:        2002 Professional Privilege Tax Exemption

Chapter 856, Public Acts of 2002, granted full-time state employees an
exemption from the professional privilege tax and increased this tax to four
hundred dollars annually.

If you are a full-time state employee who is subject to the professional
privilege tax, or have previously been required to pay the annual
professional privilege tax:

·       Complete the information below and return it by e-mail to
[log in to unmask] of the Department of Revenue, on or before March
15, 2003.

·       If you are licensed under more than one of the listed professions,
indicate all that apply.  Upon receiving your response, the Department will
code your account appropriately, so that you will not be identified as
delinquent.

The following professions are subject to the professional privilege tax:
lobbyists; agents, broker-dealers, and investment advisors under Title 48,
Chapter 2; accountants; architects; brokers under Title 62; engineers;
landscape architects; audiologists; chiropractors; dentists; optometrists;
osteopathic physicians; pharmacists; physicians; podiatrists; psychologists;
speech pathologists; veterinarians; attorneys; and sports agents under Title
49, Chapter 7.

If you do not return the notification as directed, you will receive a
delinquency notice for the professional privilege tax.

IMPORTANT NOTE:  Should you leave the full-time service of the state, you
are responsible for notifying the Department of Revenue of that fact.  At
that time, you will again incur responsibility for payment of the annual
professional privilege tax.



I certify that I am a full-time employee of the State of Tennessee and not
subject to the Professional Privilege Tax.  Should I leave full-time state
employment, I will notify the Department of Revenue immediately, and I will
again be responsible for payment of the Professional Privilege Tax:

Employee’s Full Name:  ___________________________________________
Home Address (City, State, ZIP):    __________________________________
State Agency:  University of Tennessee
Type profession:  _____________________  License Number:  __________
Type profession:  _____________________  License Number:  __________

Return this information by e-mail on or before March 15, 2003, to
[log in to unmask]   If you have fellow employees without access to
e-mail, please share a copy of this information with them.