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Phone: ​803-898-5970
Fax: 803-896-0473
Email: 
AccommodationsTax@dor.sc.gov

General Inquiries Only

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

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​​​​​​​​As of October 1, 2022 paper forms are no longer accepted
You are required to electronically file and pay your returns​​. Read our latest article for more information​ and see other Accommodations Tax tips.

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​​Accommodations Tax​

You must have a Retail License to file and pay Accommodations Tax if you rent out rooms or spaces in your own home, at hotels, campgrounds, boarding houses, mobile home parks, etc.

​​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.​​

Charging accommodations fees is subject to​:
  • 2% Accommodations Tax
  • 5% Sales Tax​
  • Any applicable local Sales & Use Tax that is collected on behalf of counties by SCDOR.​
​​​​​​​​​​​​See SC ​Sales Tax rate on accommodations by municipality ​(ST-575)​​​

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​How to file and pay

New filing requi​rement for Accommodations accounts with multiple locations​
If you have multiple locations, you will want to plan ahead to see what you need to know for filing returns in 2023

 
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File and pay on ​​M​yDORWAY
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

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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 business services page provides instructions for setting up electronic filing with a third party vendor​, located under Sales, Use, and Accommodations.​​

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​​Due dat​es​​​​
R​eturns must be filed by the 20th of the month following the end of the filing period.

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Amend a return​​​​
​​​​Log in to your MyDORWAY ​account to amend an Accommodations Tax Return.​

See how to file on MyDORWAY


Frequently asked questions

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Still have questions?

Our chart below will show you ​when you need to pay Accommodations Tax and apply for a Retail License.
accommodations flow chart ​
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