TN · 2026 rates · statute-cited
Tennessee RV rental
sales tax, every line.
Marketplace facilitator law collects state + local sales tax automatically. Effective combined rate: 7%. Marketplace facilitator law: PickRV collects + remits, you don't file separately.
The rate stack
WORKED EXAMPLE — 5 NIGHTS @ $105/NT
Optional coverage (carrier-quoted at checkout) + cleaning fee + service charge calculated separately. See full trip-cost calculator.
Host side · Tennessee
Hosting in Tennessee — the legal floor and the practical ceiling
Every PickRV host listing in Tennessee signs into these statutory minimums. Numbers below are primary-sourced; statute citations are linked at the bottom of the section.
Income tax on net
0% — no state income tax
Applied to Schedule E net after maintenance + depreciation + insurance deductions.
Liability insurance floor
$25K / $50K / $25K
Commercial-rental status also requires full collision + comprehensive coverage.
Deposit hold
Up to 30 days after return
Tenn. Code §66-28-301 (residential security deposit analog)
Sales-tax permit
Required from day one
Tennessee requires a Sales and Use Tax Account via the Department of Revenue. Tennessee has NO state income tax — the Hall Income Tax on interest/dividends was fully repealed January 1 2021. Combined state + local sales tax ranges 7.0-9.75% (Davidson County / Nashville at 9.25%, Shelby / Memphis at 9.75%).
Worked example · Tennessee host at $48,000 net
Net rental income
$48,000
State income tax
$0
After-state
$48,000
Band: No state income tax. Effective rate 0.00% on Schedule E net (after maintenance, insurance, depreciation, and commission paid to PickRV). Federal tax + self-employment tax apply separately and are not modeled here.
Interactive · Tennessee host projection
What your monthly net could look like
Move the sliders to your nightly rate and projected booked nights. The math chain uses real PickRV fees and Tennessee's actual income tax band. All numbers are projections, not guarantees.
$60 - $450 range
1 - 28 (default 10 — 60% occupancy on 200 listed days)
Commission
+15% markup
PickRV adds a 15% commission ON TOP of your base, baked into the price renters see — nothing is deducted from your base. Renters also pay a transparent 10% service fee shown before checkout (never a deduction from your payout).
Your gross (base take-home)
$175/night base × 10 nights
$1,750
PickRV commission (added on top — $0 from you)
$0 — the 15% commission is added ON TOP of your base for the renter, never withheld from you
$0
Insurance + maintenance reserve (10%)
Conservative reserve; actual varies by rig age + miles
−$175
Net before state tax
$1,575
Tennessee income tax (0.00%)
No state income tax
−$0
Take-home (after Tennessee tax)
≈ $18,900/year before federal + self-employment tax
$1,575
Numbers are projections based on the values you set + the published PickRV fee schedule (PickRV adds a 15% commission on top of your base, baked into the price renters see; renters pay a transparent 10% service fee shown before checkout) + Tennessee's 2026 income tax brackets cited above. Federal income tax + self-employment tax (15.3% Social Security + Medicare on Schedule SE) apply on top and are not modeled here. Pre-LLC: zero verified bookings; this is a planning tool, not a revenue commitment. Projections are illustrative, not guarantees — the full set of assumptions is listed above.
What hosts get caught by
Tennessee bans ANY vehicle over 30 feet from the Tail of the Dragon (US-129) — RVs included, $100+ fines + mandatory exit
On US-129 (The Dragon) in Blount County, an 11-mile 318-curve stretch to Deals Gap, Tennessee law prohibits all vehicles longer than 30 feet — not just commercial trucks. A long Class A or any motorhome over 30 ft is illegal on the Tennessee side, even though North Carolina's narrower rule exempts single RVs. The ban followed 204 crashes (six fatal) between 2010 and 2012. Route a big rig around it.
Primary source ↗(opens in new tab)Great Smokies has NO hookups + requires $5/day Park-It-Forward parking tag for any stop over 15 minutes
Since 2023 every vehicle parked more than 15 minutes inside park boundaries must display a Park It Forward tag: $5/day, $15/week, or $40/year. None of the developed campgrounds offer water, sewer, or showers — only a few sites at Look Rock (TN Foothills Parkway) have electric and water. Dump stations only at Cades Cove, Cosby, Deep Creek, Look Rock, and Smokemont. Plan for full self-containment.
Primary source ↗(opens in new tab)Primary sources · 3 citationsShow
- Tennessee Dept of Revenue — Sales and Use Tax ↗
No state personal income tax (Hall Tax repealed effective 2021). State sales tax 7%; combined state + local 7-9.75%.
- TN DOR — Business Tax ↗
TN has a separate Business Tax (0.001%-0.003% by classification) on gross receipts above $10K/yr. Most solo RV hosts above threshold; minimum $22/yr.
- TN Dept of Revenue — Registration ↗
Recreational vehicle registration $29-$95/yr by class. Commercial $120-$1,100/yr by GVWR.
Last verified: 2026-06-04. State law changes at budget cycle (typically Jan 1 / Jul 1). PickRV refreshes this dataset annually. Not legal or tax advice — consult a state-licensed CPA before high-volume operation.
Frequently asked
Do I owe Tennessee sales tax on an RV rental?+
Yes. Tennessee taxes RV rentals as either tangible-property sales (most states) or accommodation services. The combined effective rate is ~7%. PickRV collects and remits via the marketplace facilitator law, so you don't file separately.
What's the marketplace facilitator law in Tennessee?+
Tennessee's marketplace facilitator law (effective post-Wayfair) requires platforms like PickRV to collect and remit sales tax on behalf of owners and renters. State Department of Revenue, Marketplace Facilitator Act.
Are there any per-day surcharges on Tennessee RV rentals?+
No per-day flat surcharge. Standard sales tax + local option only.
Can I get the tax refunded if I cancel?+
Yes. Per PickRV's cancellation policy (default flexible: full refund up to 48 hours before pickup), the entire tax-inclusive total auto-refunds. Owner-set strict cancellation may retain a portion of subtotal but state-collected tax is generally refunded per each state's rules if booking is voided.
Tennessee rules · last verified 2026-05-10
- · Tax: 8.50%
- · Min driver age: 21+ standard, 25+ Class A
- · Gravel roads: Allowed — disclosure required
- · Generator quiet: 22:00-07:00
Ready to roll?
Tennessee is waiting.
Flat 15% commission · 48h free cancel. Owners + companies + tour operators all welcome.