Tennessee Statutes
§ 67-4-1413 — Collection and remittance of tax on short-term rental unit
Tennessee § 67-4-1413
JurisdictionTennessee
Title67
This text of Tennessee § 67-4-1413 (Collection and remittance of tax on short-term rental unit) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tenn. Code Ann. § 67-4-1413 (2026).
Text
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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Legislative History
Acts 2020, ch. 787, § 9.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-4-1413, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-4-1413.