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Phone: 803-898-5970
Fax: 803-896-0473

​​​​​​​​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 accommodatio​ns 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.
  • 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.

  • File online using MyDORWAY >
  • To file by paper, use:
    • ST-388 to report accommodations tax.
    • ST-389 to report local taxes.
    • ST-3T to report accommodations by county or municipality where the taxpayer owns, manages or furnishes rental units.


Mailing Addresses

Returns - Balance Due
Returns - No Balance Due
General Inquiries
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

Due Dates:

  • Due on the 20th of every month. 
  • Reminder: Form ST-3T is a REQUIRED FORM. Complete the ST-3T and send with your return for each period you file.