Accommodations

ACCOMMODATIONS

Accommodations Tax

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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

BEGINNING OCTOBER 1, 2022: Paper forms will no longer be accepted
You will be required to electronically file and pay your returns after October 1, 2022. Read our latest article for more information and see other Accommodations Tax tips.

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)

Which accommodations charges are not subject to the tax?

How is Accommodations Tax distributed back to cities and counties?

How to file and pay

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

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 now
Have questions? Find MyDORWAY help here

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.

	Amend a return Log in to your MyDORWAY account to amend an Accommodations Tax Return.
How to file Accommodations Tax on MyDORWAY

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

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?

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?

Still have questions?

Our chart below will show you when you need to pay Accommodations Tax or apply for a Retail License.