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

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)​​​

​​​ Notices

​Notice​s can be viewed on the Sales & Use Tax Index.​


​How to file and pay

See filing requirements ​if you have ​multiple locations​​​​​

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

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


​​Due dat​es​​​​
R​eturns 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

Frequently asked questions


​Nee​​d mo​​re help​​​?

Check out our helpful chart If you still aren't sure if you need to pay Accommodations Sales Tax.
​Our FREE virtual Sales & Use Tax Seminars and Sales Tax Workshops are​ open to the public. Participate online and ask SCDOR's subject matter experts questions from your own home or office.​ See class dates ​and register now >​​​
​​​​Our YouTube channel​ has videos​ to show you how to file and pay Accommodations Tax on MyDORWAY​​​ ​... and much more!

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