Short-Term Rental Regulations in Tennessee
State Overview
Tennessee does not preempt local STR regulation. Cities may adopt their own permitting and zoning 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. | |
|---|---|---|---|---|---|
| Chattanooga | ✓ Required | 17.25% | No limit | Varies | → |
| Gatlinburg | ✓ Required | 12.75% | No annual cap · per-stay limit | No | → |
| Knoxville | ✓ Required | 13.25% | No limit | Varies | → |
| Memphis | ✓ Required | ~15.5%+ | No limit | No | → |
| Nashville | ✓ Required | 16.25%+ | No limit | Varies | → |
| Pigeon Forge | ✓ Required | 12.25% | No limit | No | → |
| Sevierville | ✓ Required | 12.75% | No limit | No | → |
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 (Chattanooga, Knoxville, Nashville) require primary residence, while others (Gatlinburg, Memphis, Pigeon Forge, Sevierville) allow non-owner-occupied rentals. Tax rates vary from 12.25% to 17.25%.
Popular Short-Term Rental Markets
High-demand markets in other states — compare their permit, tax, and day-limit rules:
- Miami Beach short-term rental permits
- Vacation rental rules in Asheville
- Myrtle Beach, SC rental rules
- Short-term rental rules in Austin
- New Orleans, LA rental rules
- Vacation rental rules in San Diego
- Vacation rental rules in Savannah
- Scottsdale STR regulations
- Charlotte, NC rental rules
- Short-term rental rules in Las Vegas
Other States
Alabama 7 cities Alaska 1 city Arizona 9 cities Arkansas 3 cities California 30 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 8 cities Hawaii 4 cities Idaho 3 cities Illinois 7 cities Indiana 4 cities Kentucky 3 cities Louisiana 2 cities Maine 4 cities Maryland 4 cities Massachusetts 6 cities Michigan 8 cities Minnesota 3 cities Mississippi 3 cities Missouri 5 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 12 cities North Carolina 7 cities Ohio 7 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 9 cities Rhode Island 2 cities South Carolina 9 cities South Dakota 2 cities Texas 15 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 5 cities West Virginia 2 cities Wisconsin 6 cities Wyoming 1 city