Tennessee has issued an opinion stating that individuals who regularly rent their homes or room on a short-term basis through rental websites are required to collect and remit Tennessee sales tax on the rentals. Individuals who rent their home once or infrequently aren’t required to collect and remit sales tax on the rental, as the rental is considered an occasional or isolated sale. Individuals who rent their home on a short-term basis in counties or municipalities that have a hotel occupancy privilege tax are responsible for collecting and remitting the hotel occupancy privilege tax on rentals. Statutes that authorize local hotel occupancy tax do not contain an exemption for occasional or isolated sales. Consequently, such rentals could possibly be subject to the tax unless the local ordinance includes such an exemption. (Opinion No. 15-78, Tennessee Attorney General, December 1, 2015)