Tennessee county rules
Sullivan County, TN vacation rental rules and taxes
Sullivan County charges a 4% county occupancy tax (since August 2023), and Kingsport (7%) and Bristol (5%) add city rates. We found no short-term rental permit in the county zoning resolution or in either city’s code.
Checked against official sources November 5, 2026Johnson City spans Sullivan, Washington, and Carter counties; its page is under Washington County.
What to do
Register for sales and occupancy tax
Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax through TNTAP and occupancy tax with the county or city.Source
Then your city
Pick your area.
Towns
Bluff City
We found no short-term rental permit or rules in Bluff City’s code. You owe 9.25% sales tax + 4% county occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.
Full guideBristol
We found no short-term rental permit or rules in Bristol’s code. You owe 9.25% sales tax + 5% city occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.
Full guideKingsport
We found no short-term rental permit or rules in Kingsport’s code. You owe 9.5% sales tax + 7% city occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.
Full guideUnincorporated Sullivan
We found no county short-term rental permit for unincorporated Sullivan County. You owe 9.25% sales tax + 4% county occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.
Sources
- Local occupancy tax rates map · Tennessee Department of Revenue
- Local sales tax rates map and data report · Tennessee Department of Revenue
- Tennessee Airbnb market data (active listings) · AirROI
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 Spot something out of date?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.