Tennessee § 67-4-1503 Collection and remittance of tax - Monthly report and remittance - Audits - Confidentiality of information

Tennessee Statutes

§ 67-4-1503 — Collection and remittance of tax - Monthly report and remittance - Audits - Confidentiality of information

Tennessee § 67-4-1503

Title67

This text of Tennessee § 67-4-1503 (Collection and remittance of tax - Monthly report and remittance - Audits - Confidentiality of information) 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. § 67-4-1503 (2026).

Text

For purposes of this part:

(1)A short-term rental unit marketplace shall, with respect to each short-term rental unit transaction facilitated by the short-term rental unit marketplace, collect and remit the taxes set out in § 67-4-1502(a) , even if the transaction is occasional or isolated as contemplated in § 67-6-102(8)(B) ;

(2)A short-term rental unit marketplace shall report its taxes collected pursuant to § 67-4-1502(a) on a monthly basis and remit the aggregate total amounts for each respective jurisdiction for each month;

(3)Taxes payable by a short-term rental unit marketplace in accordance with § 67-4-1502(a) are subject to audit only by the department at the commissioner's sole discretion. Audits of a short-term rental unit marketplace must be conducted solely on the basis of

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For purposes of this part: (1) A short-term rental unit marketplace shall, with respect to each short-term rental unit transaction facilitated by the short-term rental unit marketplace, collect and remit the taxes set out in § 67-4-1502(a) , even if the transaction is occasional or isolated as contemplated in § 67-6-102(8)(B) ; (2) A short-term rental unit marketplace shall report its taxes collected pursuant to § 67-4-1502(a) on a monthly basis and remit the aggregate total amounts for each respective jurisdiction for each month; (3) Taxes payable by a short-term rental unit marketplace in accordance with § 67-4-1502(a) are subject to audit only by the department at the commissioner's sole discretion. Audits of a short-term rental unit marketplace must be conducted solely on the basis of the tax identification number associated with each short-term rental unit marketplace and shall not be conducted directly or indirectly on any individual short-term rental unit provider or any transient to whom short-term rental units are furnished. An audit described in this subdivision (3) must be conducted on the basis of returns filed by the short-term rental unit marketplace with the department, and if requested by the short-term rental unit marketplace, must include all tax types for which the short-term rental unit marketplace is required to collect and remit pursuant to § 67-4-1502(a) ; and (4) If a short-term rental unit marketplace is required to disclose any personally identifiable information relating to any short-term rental unit provider or transient to whom a short-term rental unit is furnished, such information is confidential pursuant to § 67-1-1702 .