| | BEGINNING OCTOBER 1, 2022: Paper forms will no longer be accepted
You will be required to electronically file your returns and make payments when filing after October 1, 2022. |
What is Accommodations Tax?
- The rental of transient accommodations is subject to a 2% accommodations tax in addition to the 5% sales tax, and any applicable local tax.
- If you rent out rooms or spaces at hotels, campgrounds, boarding houses, mobile home parks, etc., you are required to obtain a retail license. Rentals of the same room to the same person for at least 90 continuous days are not subject to the tax.
- If you rent a room in the house in which you live and the house has less than six bedrooms, you are exempt from the tax.
- If you rent transient accommodations for no more than one week each calendar quarter, you are not required to obtain a retail license, but you still must report and pay the tax annually.
- Not sure if you need to file? Check out our Accommodations Tax Handout.
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Rates: South Carolina Sales Tax Rate on Accommodations by Municipality (ST-575)
How to File:
Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period
must file and pay electronically.
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File online using MyDORWAY >
- To file by paper, use:
- ST-388 to report accommodations tax.
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ST-389 to report local taxes.
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ST-3T to report accommodations by county or municipality where the taxpayer owns, manages or furnishes rental units.
Mailing Addresses
Returns - Balance Due
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Returns - No Balance Due
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General Inquiries
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South Carolina Department of Revenue
PO Box 100193
Columbia, SC 29202
| South Carolina Department of Revenue
PO Box 125
Columbia, SC 29214-0101
| South Carolina Department of Revenue
Sales Tax
PO Box 125
Columbia, SC 29214-0400
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