Statewide Psychologist Privilege License
G.S. 105-41 of the Revenue Laws provides, in part, that "...any person practicing any professional art of healing for a fee or reward..." must procure from the North Carolina Department of Revenue a statewide privilege license and pay for such license a tax of $50.00 annually. For the purposes of G.S. 105-41, "professional art" has been defined as one requiring knowledge of an advanced type in a given field of science or learning gained by a prolonged course of specialized instruction and study, and "healing" as the restoring to health or soundness, or curing. While "psychologist" is not specifically listed in G.S. 105-41, a psychologist who engages in the professional art of healing (as defined) for a fee or reward is subject to license under that section. This license, issued as "psychologist" privilege license, is in addition to the regulatory license required by the North Carolina Psychology Board. To obtain an application for a psychologist privilege license, please contact the North Carolina Department of Revenue, P.O. Box 25000, Raleigh, NC 27640, call (877) 308-9103 or www.dornc.com/taxes/license/.