Tennessee Sales Tax Exemption

Booking a stay for a church, school, or other qualifying nonprofit? Your organization may be able to reserve with us tax-free. Here's what to know before you book.

What May Be Waived

Taxes eligible organizations may avoid

Qualifying tax-exempt organizations may be exempt from the following taxes on their accommodations, provided they meet all requirements and supply the proper documentation.

7%
Tennessee State Sales Tax
2.75%
Sevier County Local Sales Tax
3%
Local Lodging / Hospitality Tax
The Most Important Requirement

A Tennessee exemption certificate is required

Your organization must hold a valid Tennessee Department of Revenue sales tax exemption certificate. A federal IRS 501(c)(3) determination letter on its own is generally not enough to qualify for exemption in Tennessee.

How a Booking Qualifies

Every reservation must meet all three

1

Booked in the organization's name

The reservation is made directly under the nonprofit's name - not an individual member's name.

2

For official organizational use

The stay is for your group's activities or official business.

3

Paid directly by the organization

Payment is made with an organization credit card, organization check, or another direct organizational method. A personal card that's reimbursed later does not qualify.

Eligibility

Organizations that may qualify

Eligible organizations include, but are not limited to:

Churches • Schools • Hospitals • Community health councils • Volunteer fire departments • Organ and blood banks • Boys and Girls Clubs • Orphanages • 501(c)(3) organizations • Labor, agricultural & horticultural organizations • Not-for-profit cemetery companies • Qualified veterans' or certain congressionally chartered organizations
Before You Book

What to have ready

Please be prepared to provide the following so we can apply your exemption:

  • A copy of your Tennessee sales tax exemption certificate
  • Proof of your nonprofit / 501(c)(3) status
  • Payment made directly from the exempt organization
Quick Examples

What qualifies - and what doesn't

Qualifies

A church books the cabin under the church's name, pays with a church credit card or check, and the stay is for official church activities.

Does not qualify

A pastor, teacher, employee, or member books under their own name and pays with a personal card - even if the organization reimburses them afterward.

Questions?

We're happy to help you plan a tax-exempt stay

Exemption rules and rates are set by the state and county and can change, so we recommend confirming your organization's current eligibility with the Tennessee Department of Revenue before booking. Our team can walk you through the documentation you'll need.

Contact Our Team

This information is provided as a general guide and is not tax or legal advice. Final exemption eligibility is determined by the Tennessee Department of Revenue. Verify your status at the Tennessee Department of Revenue.

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