Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-05 - Sales and Use Tax Division
Chapter 1320-05-01 - State Sales and Use Tax Rules
Section 1320-05-01-.70 - HOTELS, MOTELS, INNS, LODGING HOUSES, APARTMENT HOUSES

(1) The sale, rental or charges for any rooms, lodgings, or accommodations furnished to transients by any hotel, inn, tourist court, tourist cabin, motel, or any place in which rooms, lodgings, or accommodations are furnished to transients for a consideration, are subject to the Sales Tax. The tax shall apply to any charges made for rooms, lodgings or accommodations until the same person or persons has (have) occupied the rooms, lodgings, or accommodations for a period of ninety (90) continuous days or more, and applies without regard to whether payment for the charges is ever received from that customer.

(2) After a transient has occupied a room or other accommodation for ninety (90) continuous days or more the dealer furnishing the room or other accommodations may refund any Sales Tax which he has actually collected from the person, and claim credit for that tax on a subsequent return filed with the Department.

(3) Sales of such articles as beds, bedding, bathroom supplies, equipment, and all other supplies and taxable services used by hotels, inns, motels, or any place of business offering lodging accommodations for a consideration, are sales to consumers, and are, therefore, subject to the Sales or Use Tax.