A short-term rental unit marketplace shall not advertise or state in any manner, whether directly or indirectly, that any tax set out in § 67-4-1502(a)(1)-(4), in whole or in part, will be assumed or absorbed by the short-term rental unit provider, not be added to the occupancy, or be refunded.
Structure 2021 Tennessee Code
Chapter 4 - Privilege and Excise Taxes
Part 15 - Short-Term Rental Unit Marketplace Tax
§ 67-4-1501. Part Definitions. [Effective January 1, 2021.]
§ 67-4-1504. Prohibited Advertising and Statements Relating to Tax. [Effective January 1, 2021.]
§ 67-4-1505. Applicable Administrative and Enforcements Provisions. [Effective January 1, 2021.]
§ 67-4-1507. Promulgation of Rules. [Effective January 1, 2021.]
§ 67-4-1508. Inapplicability of Part — Applicability of Section. [Effective January 1, 2021.]
§ 67-4-1509. Report on Tax Rate Imposed by Local Government. [Effective January 1, 2021.]