Accommodations | South Carolina Department of Revenue

Accommodations Tax applies to sleeping accommodations of any kind that are rented to guests for less than 90 consecutive days.

What is Accommodations Tax?

Accommodations can include rooms or spaces in your own home, hotels, condos, campgrounds, boarding houses, mobile home parks, or any other similar lodgings.

Accommodations are subject to:

5% Sales Tax
2% Accommodations Tax
Any local Sales & Use Tax that is collected on behalf of counties by the SCDOR.

South Carolina Accommodations tax rates by Municipality (ST-575)

Check out our helpful chart if you still aren't sure if you need to pay Accommodations Tax.

Which accommodations are not subject to the tax?

Accommodations Tax does not apply to:

The lease or rental of accommodations supplied to the same person for a period of 90 continuous days
A facility with six or fewer bedrooms, provided that:
- the facility is on the same premises where the owner or operator lives at the time the other rooms are rented, and
- the owner or operator does not use a rental agency or online travel company to rent rooms.
Accommodations provided to foreign diplomats
Accommodations billed directly to federal government agencies, the American Red Cross, federal credit unions, or charitable children's hospitals.

For more information on Sales Tax exemptions and exclusions, refer to Chapter 11 of the SCDOR's Sales and Use Tax Manual.

How is Accommodations Tax distributed back to cities and counties?

The 2% portion of the Accommodations Tax is distributed back to cities and counties using a formula based on point of sale.

A municipality receiving more than $50,000 in Accommodations Tax revenue must appoint an advisory committee to recommend to the municipality’s Council how the money is spent. The Council can then accept, reject, or modify the recommendations.
The first $25,000 of the Accommodations Tax distribution is deposited into the local governments’ general funds. Of the balance, 30% must be allocated to a special fund for the exclusive use of tourism advertising and promotion, and the remaining balance must be used for tourism-related expenditures.
Local governments can charge up to an additional 3% in Accommodations Tax. The proceeds must be used for tourism-related projects and programs as defined in SC Code Section 6-1-530.

Who should I contact for more information on local accommodations tax?

Many counties and municipalities in South Carolina also impose local accommodations taxes that are not administered by the SCDOR. Please contact the county or municipal office where your rental property is located to determine what additional local taxes you are required to report to that jurisdiction.

Licensing

If you are directly booking short-term rentals, you must have a Retail License to file and pay Accommodations Tax.

A Retail License is not required if you rent a room or space for no more than one week each calendar quarter—but you are required to file and pay the tax annually.

I have multiple vacation rental properties. Can I use one Retail License for all locations?

If you are a property owner with more than one location that provides short term accommodations, you must have a Retail License for each location. As the property owner you are responsible for collecting and paying Accommodations Tax for the rentals that you booked without the service of the property management or online travel company.

Do I need a Retail License if I use a property management or online travel company to rent my property?

No, if you rent your property exclusively through a property management or online travel company that is reserving rooms and accepting payment for booking, they are responsible for remitting the tax for the full amount of the booking. Therefore, you are not required to have a Retail License with South Carolina.

How do I close a Business Tax account?

You have two options for closing your account:

Log in to MyDORWAY, then select the More tab, and click Close a Tax Account to get started.
OR
Close your account on your final tax return by checking “Has the business been permanently closed?” and typing in the closed date.

How to file and pay

Need help?

Phone: 803-898-5970
Email: AccommodationsTax@dor.sc.gov

General Inquiries Only

See filing requirements if you have multiple locations

Accommodations taxpayers who file returns for multiple locations are required to submit additional location-specific information electronically on MyDORWAY when filing their return.

WHAT YOU NEED TO KNOW

If you only manage one property, meaning you only file an Accommodations Tax return for one location or rental unit, this requirement does not apply to you.
If you are a property owner with more than one location that provides short term rentals, you must have a Retail License for each location but are not required to submit additional information.
If you are a property management company who rents multiple properties that are individually owned, you must upload the following information for each location through MyDORWAY with each Accommodations Tax return (failure to submit this information will result in a penalty):
- The location address, including county and municipality
- The net taxable sales at each location
The location-specific information must be reported to the SCDOR through a new upload tool on MyDORWAY.
The report is due with your monthly return.
Failure to submit the required information will result in a penalty.

HOW TO FILE AND PAY

Collect and upload the required location-specific information for each of your locations.
The link to upload your list of locations will be available after you file your first return that includes the multiple locations:
- On the Accounts tab, next to your Accommodations Tax account, select Upload Accommodations List of Locations (as shown below):
- From here you will have the option to either manually input your location entries or download an Excel template and upload the file once it is completed.
  - After you have completed your entries or uploaded your Excel file, click Submit.

QUESTIONS? WE’RE HERE TO HELP

Send us a web message from your MyDORWAY account: Log in and go to the More tab and click Send SCDOR a Message under Correspondence
Create a MyDORWAY account if you do not already have one. Visit dor.sc.gov/MyDORWAY to learn more and get started.

File and pay on MyDORWAY

MyDORWAY is the preferred way to securely file taxes and make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal).

Need a MyDORWAY account? Sign up
Have questions? See MyDORWAY help

File with third party software (Sales XML/EFT)

You can also use a third party software to electronically file your Sales & Use Tax return. SCDOR's online services for businesses page provides instructions for setting up electronic filing with a third party vendor, located under Sales, Use, and Accommodations.

FILING OPTIONS

Due dates

Returns must be filed by the 20th of the month following the end of the filing period.

Seasonal filers should file returns for the months they had sales.

Amend a return

Watch our tutorial for help filing a return on MyDORWAY

Frequently asked questions

Do I need to file a return if I don’t have any rentals for a particular filing period?

Yes, if you have a registered license with the state of South Carolina, you are required to file a return even if you had no rentals. You would report zeros on the return.

Who is responsible for collecting and paying Accommodations Tax if I use a Property Management or Online Travel Company to rent my property?

The person or business who books the accommodations is responsible for collecting and paying Accommodations Tax. That may be the property owner or a real estate agent, listing service, broker, Online Travel Company (VRBO, Expedia, etc.), or similar entity.

If you use an online travel company for reserving rooms and accepting payment for the booking, they are responsible for the tax for the full amount of the booking.

If you don’t use property management or an online travel company to book all of your rentals, you are responsible for collecting and paying Accommodations Tax for the rentals that you booked without the service of the property management or online travel company.

I rent my property through a property management or online travel company, who says they are reporting the taxes for me. Why do I keep getting Non-Filer notices?

If you are receiving non-filer notices, you likely still have an active Retail License for the rental accommodations. Property management and online travel companies report Sales and Accommodations Taxes to the SCDOR using their own Retail License. They will not file using the Retail License of the property owner whose accommodations they are renting.

I have a Retail License. Do I still need to file a return each period even if I rented my property through a property management or an online travel company?

Yes. If you have an active Retail License with South Carolina, you are required to file Sales and Accommodations Tax returns for each period. However, you are only responsible for reporting the rentals that you booked on your own, outside the services of the property management or online travel company.

If you have a period where all of your rentals were through a property management or online travel company, report zeros on the return for that period.

Are service fees charged by a property management or online travel company taxable?

Yes, any service fees charged by a property management or online travel company are considered part of the cost of the rental and are subject to the tax.

Are Cleaning fees taxable? What rate do I charge?

It depends if the cleaning fee is required for guests to pay or is optional.

If the cleaning fee is required for each rental of the property, it is subject to the 7% Accommodations Tax plus any applicable local tax.
If the cleaning fee is optional, then it is not taxed. A service that is optional is still a non-taxable service. It only becomes taxable when it is a mandatory charge.

I have sold my property or will no longer be making sales of accommodations. What should I do?

To close an Accommodations Tax account, log in to your MyDORWAY account, select the More tab, and click Close a Tax Account to get started. Please ensure that all periods prior to the close date have been filed.

How do I file for a refund of Accommodations Tax?

We recommend filing your refund claim using MyDORWAY, along with uploading any required documentation. You can also complete and submit the Claim for Refund (ST-14) paper form if you are unable to file on MyDORWAY.

You must request a refund within three years from the time your return was filed or within two years from the date you paid the tax, whichever was later.

For more information, see SC Code Section 12-54-85(F)(1).

I have been incorrectly paying Sales and Accommodations Taxes on rentals that were being booked through my property management or online travel company. Can I request a refund?

Yes. You must amend all returns for the periods in question on MyDORWAY. Be sure to upload all necessary documentation, including (but not limited to) proof of payment by the property management or online travel company.

You must request a refund within three years from the time your return was filed or within two years from the date you paid the tax, whichever was later.

For more information, see SC Code Section 12-54-85(F)(1).

Who is responsible for requesting a refund of Accommodations Tax?

Any taxpayer who is legally responsible for a tax can file a refund claim with the SCDOR.

Need more help?

Our FREE virtual Sales & Use Tax Seminars and Sales Tax Workshops are open to the public. Participate online and ask SCDOR's subject matter experts questions from your own home or office. See class dates and register now >

Our YouTube channel has videos to show you how to file and pay Accommodations Tax on MyDORWAY ... and much more!

Mailing address:

South Carolina Department of Revenue | Sales Tax | PO Box 125 | Columbia, SC 29214-0400

Accommodations Tax applies to sleeping accommodations of any kind that are rented to guests for less than 90 consecutive days.

What is Accommodations Tax?

Accommodations are subject to:

Licensing

How to file and pay

Need help?

File and pay on ​​MyDORWAY

File with third party software (​Sales XML/EFT​​)

Due dates

Amend a return​

Watch our tutorial for help filing a return on MyDORWAY

Filing returns (directly or ​through a property ​management company)​

Requesting a refund​

Nee​​d more help​​​?

Mailing address:

File and pay on MyDORWAY

File with third party software (Sales XML/EFT)

Amend a return

Need more help?