Tennessee Code Title 67. Taxes and Licenses § 67-4-1501

(1) “Consideration” means the consideration charged, whether or not received, for the occupancy in a short-term rental unit valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property, and services of any kind or nature without any deduction therefrom whatsoever. Nothing in this definition implies that consideration is charged when the space provided to the person is complimentary from the operator and no consideration is charged to or received from any person;

(2) “Department” means the department of revenue;

(3) “Occupancy” means the use or possession, or the right to the use or possession, of any room, lodgings, or accommodations in a short-term rental unit;

(4) “Residential dwelling” means a cabin, house, or structure used or designed to be used as an abode or home of a person, family, or household, and includes a single-family dwelling, a portion of a single-family dwelling, or an individual residential dwelling in a multi-dwelling building, such as an apartment building, condominium, cooperative, or timeshare;

(5) “Short-term rental unit” means a residential dwelling that is rented wholly or partially for a fee for a period of less than thirty (30) continuous days and does not include a hotel as defined in § 68-14-302 or a bed and breakfast establishment or a bed and breakfast homestay as those terms are defined in § 68-14-502;

(6) “Short-term rental unit marketplace” means a person or entity, excluding a vacation lodging service, that provides a platform for compensation, through which a third party offers to rent a short-term rental unit to an occupant;

(7) “Short-term rental unit provider” means any person or entity engaged in renting any short-term rental unit offered through a short-term rental unit marketplace;

(8) “Short-term rental unit transaction” means any transaction in which there is a charge to an occupant by a short-term rental unit provider for the occupancy of a short-term rental unit;

(9) “Transient” means any person who exercises occupancy or is entitled to occupancy of any short-term rental unit for a period of less than thirty (30) continuous days; and

(10) “Vacation lodging service” means a person or entity that is engaged in the business of providing the services of management, marketing, booking, and rental of short-term rental units.