Insight
STR operators in Sevier County must collect and remit Tennessee state sales tax (7%), local option tax (2.75%), and Sevier County's tourism tax.
Best Short Term Rental Realtor in the Smoky Mountains (2026) | The Short Term Shop
Summary
The Smoky Mountains STR market is dominated by cabins, with specific considerations like road access and septic systems. Sevier County requires permits and inspections. Taxes include state sales, local option, and tourism taxes.
Key takeaway