Collection and Remittance of Tax on Short-Term Rental Unit. [Effective January 1, 2021.]

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Privilege and Excise Taxes
  5. Accommodations for Transients — Hotel Occupancy
  6. Collection and Remittance of Tax on Short-Term Rental Unit. [Effective January 1, 2021.]

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Notwithstanding any law to the contrary, on or after January 1, 2021, tax levied upon the privilege of occupancy of a short-term rental unit secured through a short-term rental unit marketplace, pursuant to any private act, must be collected and remitted in accordance with title 67, chapter 4, part 15.


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