Short-Term Rental Regulations in Tennessee
State Overview
Tennessee does not preempt local STR regulation — each city sets its own rules. The state imposes a 7% State Sales Tax on Lodging in addition to any local taxes. Cities in Tennessee
| City | Permit | Tax Rate | Day Limit | Primary Res. | |
|---|---|---|---|---|---|
| Gatlinburg | ✓ Required | 12.75% | No limit | No | → |
| Nashville | ✓ Required | 15.25% | No limit | Varies | → |
Tennessee's STR Landscape
Tennessee does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 7% State Sales Tax on Lodging in addition to local taxes.
Regulation varies significantly across cities. Some cities (Nashville) require primary residence, while others (Gatlinburg) allow non-owner-occupied rentals. Tax rates vary from 12.75% to 15.25%.
Other States
Arizona 2 cities California 4 cities Colorado 1 city District of Columbia 1 city Florida 4 cities Georgia 2 cities Hawaii 2 cities Illinois 1 city Louisiana 1 city Massachusetts 1 city Nevada 1 city New York 1 city North Carolina 1 city Oregon 1 city South Carolina 1 city Texas 3 cities Washington 1 city