LicensedRental

Tennessee county rules

Madison County, TN vacation rental rules and taxes

Madison County and Jackson share one 5% occupancy tax, remitted to the Madison County Trustee, and the local sales tax is 2.75% (9.75% total). We found no short-term rental permit in Jackson’s online code.

Checked against official sources November 5, 2026
Occupancy tax
5% (city and county combined)
Remitted to the county trustee by the 20th.Source
Local sales tax
2.75%
9.75% total.Source
Market
About 170 Airbnb listings in Jackson

What to do

  1. Know who collects the 5%

    Airbnb says it collects all local occupancy taxes in Tennessee on its bookings. For direct bookings, file the 5% with the Madison County Trustee by the 20th of each month.Source

  2. Then your city

    Pick your area.

Towns

Full guide

Jackson

We found no short-term rental permit or rules in Jackson’s code. You owe 9.75% sales tax plus 5% occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.