TBA Law Blog

TBA Law Blog

Kansas Lawyer Sues Over Tennessee’s Privilege Tax

Posted by: Stacey Shrader Joslin on Feb 10, 2025
News Type: Legal News

TBA member and Tennessee licensed-attorney Thomas West is suing the state of Tennessee over the professional privilege tax. West, who resides in Kansas, argues that the tax should be declared unconstitutional facially, or at least a violation of the Interstate Commerce Clause when applied to attorneys living outside the state. The tax, a flat $400, applies the same to attorneys regardless of where they live. But, he argues, attorneys outside the state will not have nearly as much Tennessee business and therefore the authorization to practice law in the state is not as valuable. He cites Amer. Trucking Assns. v. Scheiner, 483 U.S. 266, 296 (1987), in which the U.S. Supreme Court found that “… imposition of the flat taxes for a privilege that is several times more valuable to a local business than to its out-of-state competitors is unquestionably discriminatory, and thus offends the Commerce Clause … If each State imposed flat taxes for the privilege of making commercial entrances into its territory, there is no conceivable doubt that commerce among the States would be deterred.” West filed his suit with a three-judge panel constituted to hear challenges to state laws. That panel ruled on Feb. 4 that the tax is constitutional. Read the decision. He now has appealed to the Tennessee Court of Appeals and filed a motion with the Tennessee Supreme Court, asking it to assume jurisdiction.

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