Businesses engaged in the rental of motor vehicles shall collect and remit a 3% surcharge or tax on charges for rental of private passenger motor vehicles for a period of 31 days or less.

DUE DATE
Quarterly – 15th day of the month following the quarter

TAX RATE
3% of the gross proceeds

TAX PAYMENT
Mail tax payments to:
Tennessee Department of Revenue
Andrew Jackson Building
500 Deaderick St.
Nashville, TN  37242

CONTACT PHONE NUMBERS
Statewide toll-free: (800) 342-1003
Nashville and Out-of-state: (615) 253-0600