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

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

New filing requirement 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

Earlier this year, SC lawmakers passed legislation requiring any taxpayer who files an Accommodations Tax return with multiple locations to also electronically provide the location information by address and the amount of net taxable sales for each location.

WHAT YOU NEED TO KNOW

If you only manage one property, meaning you only file Accommodations Tax for one location or rental unit, this requirement does not apply to you.
The following information is required for each location:

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.

We will send out additional information about how to use the new tool soon.

The report is first due with the January 2023 return (due by February 20, 2023), so you will need to begin collecting this location-specific information starting January 1, 2023.
Failure to submit the required information will result in a penalty.

WHAT YOU NEED TO DO

Begin collecting the required location-specific information starting January 1, 2023.
Check back to this web page (dor.sc.gov/tax/accommodations) for updates on this new requirement. We will be posting more information about how to submit the required information.

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

	Due dates Returns must be filed by the 20th of the month following the end of the filing period.
	Amend a return Log in to your MyDORWAY account to amend an Accommodations Tax Return.
See how to file 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 and apply for a Retail License.

General Inquiries Only

Accommodations Tax

Which accommodations charges are not subject to the tax?

How is Accommodations Tax distributed back to cities and counties?

How to file and pay

New filing requirement 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

Frequently asked questions

When a Retail License is required

I have more than one vacation rental property, can I use one Retail License for all locations?

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

Question Three

Question Four

Question Five

Filing returns (directly or through a property management company)

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

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?

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

Are Cleaning fees taxable? What rate do I charge?

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

Requesting a refund

How do I file for a refund of Accommodations Tax?

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?

Who is responsible for requesting a refund of Accommodations Tax?

Question Four

Question Five

Still have questions?

General Inquiries Only

​​Accommodations Tax​

​Which accommodations charges are​ not subject to ​the tax?​​​​

​How is Accommodations Tax distributed back to cities and counties?​

​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 ​ ​

Frequently asked questions

​ When ​a Retail Li​c​ense is required​

​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?

​ ​ Requesting a refund​

​Who is responsible for requesting a refund of Accommodations Tax?

Still have questions?

Accommodations Tax

Which accommodations charges are not subject to the tax?

How is Accommodations Tax distributed back to cities and counties?

How to file and pay

New filing requirement 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

When a Retail License is required

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?

Requesting a refund

Who is responsible for requesting a refund of Accommodations Tax?