Tenn. Code Ann. § 67-4-1413
Collection and remittance of tax on short-term rental unit
Year: 2026Length: 112 words
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. Acts 2020, ch. 787, § 9.
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.
Acts 2020, ch. 787, § 9.