Tennesse law does not automatically grant a tenant the right to sublet. Typically, the lease will state that the landlord’s permission is required before a sublease arrangement can occur. If the lease is unclear about subleasing or does not address the subject, it is recommended that the tenant contact their landlord for more information.

When a landlord’s permission to sublease is required, a Landlord Consent Form is a simple way to get it in writing.

In Tennessee, several taxes apply to accommodations like rooms, homes, cabins, and condominiums that are rented to transient guests for a period of less than 90 days. The overall effective tax rate on these short-term rentals will vary by location because local taxes differ between cities.

Tennessee short-term rental taxes:^[1]

• 7% state sales tax
• 1.5%-2.75% local sales tax (varies by city)
• State Business Tax (on rentals of less than 180 days)
• Local Business Tax (if imposed by the municipality)

Local Occupancy Taxes may also be imposed by individual municipalities but only if the rental is being offered through a short-term rental unit marketplace for a duration of fewer than 30 continuous days.