republic-os/legislation/us/states/tn/112/sb-852.md

---
type: "Bill"
title: "Taxes - As enacted, specifies that a vacation lodging service is not a short-term rental unit marketplace for purposes of being responsible for collecting and remitting tourist accommodation taxes and hotel occupancy taxes. - Amends TCA Title 7, Chapter 4 and Title 67, Chapter 4."
description: "Taxes - As enacted, specifies that a vacation lodging service is not a short-term rental unit marketplace for purposes of being responsible for collecting and remitting tourist accommodation taxes and hotel occupancy taxes. - Amends TCA Title 7, Chapter 4 and Title 67, Chapter 4."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "112"
identifier: "SB 852"
citation: "Tennessee SB 852 (112)"
classification: ["bill"]
subjects: ["Taxes"]
status: "enacted"
primary_sponsors: ["Carr", "Swann"]
version_count: 3
action_count: 40
vote_count: 6
first_action: "2021-02-10"
last_action: "2021-05-05"
source: "openstates"
source_identifier: "ocd-bill/fc21ca01-b535-4c37-ae07-f29dc0eadc30"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB0852&GA=112"
source_hash: "44bdeb42f2ef99601075064b6a6502cf236c84f8e8184171d1ed0067426781f1"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-tn"]
---

# Tennessee SB 852 (112) — Taxes - As enacted, specifies that a vacation lodging service is not a short-term rental unit marketplace for purposes of being responsible for collecting and remitting tourist accommodation taxes and hotel occupancy taxes. - Amends TCA Title 7, Chapter 4 and Title 67, Chapter 4.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Amendment HA0319** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Amend/HA0319.pdf)
2. **Amendment SA0152** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Amend/SA0152.pdf)
3. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Bill/SB0852.pdf)

## Votes

- HOUSE LOCAL GOVERNMENT COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 4/13/2021 (3) — **0–0** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 4/19/2021 4/15/2021 (2) — **0–0** (fail) · lower
- SENATE STATE & LOCAL GOVERNMENT COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 9, Nays 0 PNV 0 3/30/2021 Passed (2) — **9–0** (pass) · upper
- FLOOR VOTE: as Amended Third Consideration 4/8/2021 Passed (1) — **31–0** (pass) · upper
- HOUSE PROPERTY & PLANNING SUBCOMMITTEE: Rec for pass if am by s/c ref. to Local Government Committee 4/6/2021 (4) — **0–0** (fail) · lower
- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/19/2021 Passed (1) — **80–5** (pass) · lower

## Sponsors

- Carr — primary (person)
- Swann — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-02-10** Filed for introduction `introduction, reading-1`
- **2021-02-10** Filed for introduction `introduction, reading-1`
- **2021-02-11** Introduced, Passed on First Consideration `introduction`
- **2021-02-11** Intro., P1C. `introduction`
- **2021-02-22** Passed on Second Consideration, refer to Senate State and Local Government Committee
- **2021-02-22** P2C, caption bill, held on desk - pending amdt.
- **2021-03-16** Placed on Senate State and Local Government Committee calendar for 3/23/2021
- **2021-03-22** Assigned to s/c Property & Planning Subcommittee `referral-committee`
- **2021-03-22** Ref. to Local Government Committee `referral-committee`
- **2021-03-23** Placed on Senate State and Local Government Committee calendar for 3/24/2021
- **2021-03-23** Action deferred in Senate State and Local Government Committee to 3/24/2021
- **2021-03-24** Placed on Senate State and Local Government Committee calendar for 3/30/2021
- **2021-03-24** Action deferred in Senate State and Local Government Committee to 3/30/2021
- **2021-03-24** Placed on s/c cal Property & Planning Subcommittee for 3/30/2021
- **2021-03-30** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 9, Nays 0 PNV 0
- **2021-03-30** Action Def. in s/c Property & Planning Subcommittee to 4/6/2021
- **2021-03-31** Placed on s/c cal Property & Planning Subcommittee for 4/6/2021
- **2021-04-06** Placed on Senate Regular Calendar for 4/8/2021
- **2021-04-06** Rec for pass if am by s/c ref. to Local Government Committee `referral-committee`
- **2021-04-07** Placed on cal. Local Government Committee for 4/13/2021
- **2021-04-08** Engrossed; ready for transmission to House
- **2021-04-08** Passed Senate as amended, Ayes 31, Nays 0 `passage`
- **2021-04-08** Senate adopted Amendment (Amendment 1 - SA0152)
- **2021-04-12** Rcvd. from S., held on H. desk.
- **2021-04-13** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
- **2021-04-14** Placed on cal. Calendar & Rules Committee for 4/15/2021
- **2021-04-15** H. Placed on Regular Calendar for 4/19/2021
- **2021-04-19** Passed H., Ayes 80, Nays 5, PNV 3 `passage`
- **2021-04-19** Am. withdrawn. (Amendment 1 - HA0319) `amendment-withdrawal`
- **2021-04-19** Subst. for comp. HB.
- **2021-04-19** Comp. SB subst.
- **2021-04-19** Sponsor(s) Added.
- **2021-04-20** Enrolled and ready for signatures
- **2021-04-21** Signed by H. Speaker
- **2021-04-21** Signed by Senate Speaker
- **2021-04-22** Transmitted to Governor for action.
- **2021-04-30** Signed by Governor. `executive-signature`
- **2021-05-05** Effective date(s) 04/30/2021
- **2021-05-05** Pub. Ch. 264
- **2021-05-05** Comp. became Pub. Ch. 264

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fc21ca01-b535-4c37-ae07-f29dc0eadc30`. Confidence: reported (aggregated from official Tennessee legislature records).