Unincorporated Humphreys, TN vacation rental requirements

Register for sales tax

Register through the Tennessee Taxpayer Access Point (TNTAP). One registration covers all your rentals in the same city or county. If you take direct bookings, collect 7% plus the local rate and file by the 20th of each month. Once registered, file every month, even a $0 return.Source

TNTAP →

Get a business tax license

Rentals under 180 days owe business tax. With $3,000 to $100,000 a year in gross receipts in a city or county you need a minimal activity license; at $100,000 or more, a standard license. Booking platforms don’t handle this for you.Source

Know what the platform collects

Airbnb, VRBO, and other marketplaces collect and remit sales tax and local occupancy tax on their bookings. Keep records showing they did. For direct bookings, you pay sales tax to the state and occupancy tax to the city or county.Source

Then your county and city

Permits, zoning, and occupancy tax rates are where Tennessee towns differ most. Pick your area.

Pay the county occupancy tax on direct bookings

Airbnb and VRBO remit occupancy tax to the state for their bookings. For direct bookings, ask Humphreys County where to file the 3% county tax.Source

Then your area

Pick your area.

Register for sales and occupancy tax

Tax on stays here is 9.75% sales tax + 3% occupancy tax. Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax with the state through TNTAP by the 20th of each month. Ask Humphreys County where to file the 3% county tax on direct bookings.Source

Ask about county zoning

Ask the Humphreys County planning or codes office whether zoning allows a short-term rental at your address. Check your HOA, lake, or subdivision covenants too.