Tennessee DOR Issues Notice on Changes to Occupancy Tax Rules for Short-Term Rental Units

The Tennessee Department of Revenue (DOR) issued a notice on changes to occupancy tax rules for short-term rental units. Effective July 1, the first 30 days of occupancy in a short-term rental unit will be subject to local occupancy tax, regardless of the overall length of stay, and the first 30 days of occupancy are exempt from occupancy tax through June 30. [Tenn. Dep’t of Revenue, Notice No. 25-07, 05/01/25]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.