Tennessee Rental / transient occupancy tax

Rental / transient occupancy tax in Tennessee

Rentals of rooms, lodgings or accommodations are subject to Tennessee sales tax (7% state rate plus local sales tax) unless supplied to the same person for 90 or more continuous days (Tenn. Code Ann. § 67-6-205(c)(1), per the Tennessee Department of Revenue). Local hotel occupancy taxes may also apply under Tenn. Code Ann. § 67-4-1401 et seq. (not reviewed).

Verified Source: Tenn. Code Ann. § 67-6-205(c)(1), per TN Dept. of Revenue SUT-115 and SUT-13 · last checked 2026-10-23