Tennessee landlord and tenant rules

Seayora publishes 5 Tennessee rules, covering contractor sales tax, notice periods, security deposits. Every one is generated from the statute it cites — the same rule Seayora's own deadline engine enforces on a live tenancy — and carries the date it was last checked.

Tennessee at a glance

RuleTennessee
Do contractors charge sales tax in Tennessee?Consumer of materials
Is appliance repair taxable in Tennessee?Taxable, with the parts
How many days does a tenant get to pay late rent in Tennessee?14 days
How much notice must a landlord give to end a tenancy in Tennessee?30 days
How long does a landlord have to return a security deposit in Tennessee?30 days

Contractor sales tax in Tennessee

Do contractors charge sales tax in Tennessee?

In Tennessee a contractor is treated as the CONSUMER of the materials they build into real property. That means the contractor pays sales tax when they buy the materials, and does not add sales tax to the customer's invoice for that work — the tax is already inside the price. Tennessee also has county, city or special-district rates on top of the state rate, so the rate depends on where the job site is, not where the contractor is based. Source: Tenn. Code §67-6-102; Tenn. Comp. R. & Regs. 1320-05-01-.27 (contractors are the consumers of materials used in realty improvement; installation and repair of tangible personal property is taxable).

Full answer and the checkable figures.

Is appliance repair taxable in Tennessee?

Yes. Tennessee taxes the LABOR on repairs to tangible personal property — an appliance, a boiler or a unit that never becomes part of the building — as well as the parts. This is a different question from work on the real property itself: the same technician on the same visit can be doing taxable work on an appliance and differently treated work on the structure, and the invoice has to tell them apart. Source: Tenn. Code §67-6-102; Tenn. Comp. R. & Regs. 1320-05-01-.27 (contractors are the consumers of materials used in realty improvement; installation and repair of tangible personal property is taxable).

Full answer and the checkable figures.

Notice periods in Tennessee

How many days does a tenant get to pay late rent in Tennessee?

In Tennessee, a landlord must give a written demand and allow 14 days to pay before starting a nonpayment case. This is Tenn. Code §§ 66-28-512, 66-28-505, 66-28-201.

Tennessee's Uniform Residential Landlord and Tenant Act applies ONLY in counties with a population over 75,000; elsewhere the lease and the common law govern and none of these periods apply. Rent is not late until the five-day grace period in § 66-28-201 has run, and the 14-day notice follows that. There is no general entry-notice period — § 66-28-403 requires 24 hours only for showings in the final 30 days of the tenancy — and no statute on rent-increase notice.

Full answer and the checkable figures.

How much notice must a landlord give to end a tenancy in Tennessee?

In Tennessee, a landlord must give 30 days written notice to end a tenancy or decline to renew it. This is Tenn. Code §§ 66-28-512, 66-28-505, 66-28-201.

Tennessee's Uniform Residential Landlord and Tenant Act applies ONLY in counties with a population over 75,000; elsewhere the lease and the common law govern and none of these periods apply. Rent is not late until the five-day grace period in § 66-28-201 has run, and the 14-day notice follows that. There is no general entry-notice period — § 66-28-403 requires 24 hours only for showings in the final 30 days of the tenancy — and no statute on rent-increase notice.

Full answer and the checkable figures.

Security deposits in Tennessee

How long does a landlord have to return a security deposit in Tennessee?

In Tennessee, a landlord has 30 days after the tenancy ends to return the security deposit, together with an itemised statement of any deductions. No fixed statutory return deadline; the tenant has 60 days from termination to respond to the itemized list. 30 days is the customary standard. This is Tenn. Code § 66-28-301.

Full answer and the checkable figures.

Sources

  • Tenn. Code § 66-28-301
  • Tenn. Code §67-6-102; Tenn. Comp. R. & Regs. 1320-05-01-.27 (contractors are the consumers of materials used in realty improvement; installation and repair of tangible personal property is taxable).
  • Tenn. Code §§ 66-28-512, 66-28-505, 66-28-201

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses these rules

Seayora computes the deadline this rule sets from the tenancy’s own dates, shows it on the lease and the deposit statement, and reminds the landlord before it falls due — so the answer above is not reference material sitting beside the product, it is the rule the product enforces.

Compare Tennessee with every other state

Other states

Related