{"data":{"id":"us-tn/tenn.-code-ann.-67-4-1503","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-4-1503","heading":"Collection and remittance of tax - Monthly report and remittance - Audits - Confidentiality of information","body":"For purposes of this part:\n(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) ;\n(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;\n(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\n(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 .","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":"43e47ee5524b5a641d878379e662fc4518d8719e0189c47ff6d903f2f8c4df56","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-4-1502","next":"us-tn/tenn.-code-ann.-67-4-1504"},"notice":"GroundRules: Original legal text. Not legal advice."}