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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 14 - Accommodations for Transients — Hotel Occupancy
§ 67-4-1413. Collection and Remittance of Tax on Short-Term Rental Unit. [Effective January 1, 2021.]
Universal Citation: TN Code § 67-4-1413 (2020)
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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