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Tennessee HB1830

Real Property - As enacted, requires short-term rental unit marketplaces to collect and remit local occupancy taxes for short-term rental units secured through the marketplace beginning January 1, 2021; enacts provisions governing classification of certain residential property used as a short-term rental; revises and enacts other related provisions. - Amends TCA Title 5; Title 6; Title 7; Title 13; Title 56; Title 62; Title 66; Title 67 and Title 68.