I'm not a lawyer but based on some googling it seems like the overwhelming consensus is that selling transcribed sheet music or tabs if you do not have permission from the copyright holder of the song is illegal.

https://www.thatgreatcomposer.com/blog/is-it-legal-to-transc...

https://law.stackexchange.com/questions/96352/dual-question-...

https://www.drumforum.org/threads/what-is-the-legal-basis-fo...