LOT-6 - Short-term Rental Unit Marketplace - How to File Return

Short-term rental unit marketplaces will report the local occupancy tax on Schedule F of the monthly State and Local Sales and Use Tax Return (SLS450).  This return can be filed online using the Tennessee Taxpayer Access Point (TNTAP) or through an approved software vendor beginning with the January 2021 filing period.

Reference: Tenn. Code Ann. § 67-4-1502.