Attorney General Opinions 
Relating to County Government

2006 County Clerks

• An immigrant may not be legally married in Tennessee without first obtaining a valid marriage license from a Tennessee county clerk.  Whether persons may be married in Tennessee under a license issued by another state would depend upon the laws of the state where the license was issued.  Opinion No. 06-110 (July 12, 2006).

• The practice of audiology is exempt from the business tax, but the sale of hearing aids is subject to the business tax under the provisions of T.C.A. § 67-4-708(3). Sales of hearing aids by audiologists subjects audiologists to the business tax.  Opinion No 06-020 (January 27, 2006).