{"data":{"id":"us-tn/tenn.-code-ann.-67-4-1413","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-4-1413","heading":"Collection and remittance of tax on short-term rental unit","body":"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.","path":["TN Code","Title 67","Chapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"3f2b1dcbd1d1adcc14eba65e517443c4d176238a2ab3b04957defc2c2d045551","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-4-1412","next":"us-tn/tenn.-code-ann.-67-4-1414"},"notice":"GroundRules: Original legal text. Not legal advice."}