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.] - As used in this part:

§ 67-4-1503. Collection and Remittance of Tax — Monthly Report and Remittance — Audits — Confidentiality of Information. [Effective January 1, 2021.] - For purposes of this part:

§ 67-4-1504. Prohibited Advertising and Statements Relating to Tax. [Effective January 1, 2021.] - A short-term rental unit marketplace shall not advertise or state...

§ 67-4-1505. Applicable Administrative and Enforcements Provisions. [Effective January 1, 2021.] - A short-term rental unit marketplace that collects the taxes set...

§ 67-4-1506. Monthly Distribution of Collected Taxes — Deduction of Administrative Fee. [Effective January 1, 2021.] - The department shall distribute the taxes collected pursuant to this...

§ 67-4-1507. Promulgation of Rules. [Effective January 1, 2021.] - The department may promulgate rules in accordance with the Uniform...

§ 67-4-1508. Inapplicability of Part — Applicability of Section. [Effective January 1, 2021.] - This part is not applicable when, upon January 1, 2021,...

§ 67-4-1509. Report on Tax Rate Imposed by Local Government. [Effective January 1, 2021.] - Annually, on a date determined by the department and on...