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Phone: ​803-898-5970

General Inquiries Only

South Carolina Department of Revenue
Sales Tax
PO Box 125
Columbia, SC 29214-0400


​​Accommodations Tax​

Accommodations Tax applies to rooms or spaces in your own home, hotels, condos, campgrounds, boarding houses, mobile home parks, lodgings, or sleeping accommodations of any kind that are rented to guests for less than 90 consecutive days.

Do I need a Retail License to file and pay Accommodations Tax?

If you are directly booking short-term rentals, you must have a R​etail License ​to file and pay Accommodations Tax. 

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.

Accommodations Tax is subject to​:
  • 5% Sales Tax​
  • 2% Accommodations Tax
  • Any local Sales & Use Tax that is collected on behalf of counties by the SCDOR.​
  • ​See each municipalities tax rates on accommodations ​​(ST-575)​
Do I Need to Pay Accommodations Tax? (Chart)
​Check out o​ur helpful chart ​If you still​ aren't sure if you need to pay Accommodations Tax.

​​​ Notices

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

See more answers to frequently asked questions ​below.


​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.

Seasonal filers should file returns for the months they had sales.​

Amend a return​​​​
​​​​Log in to your MyDORWAY ​account to amend an Accommodations Tax Return.​

Watch how to file on MyDORWAY with this step-by-step video

Frequently asked questions


​Nee​​d mo​​re help​​​?

​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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