Accommodations

ACCOMMODATIONS

Accommodations Tax

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Phone: 803-898-5970
Email:
AccommodationsTax@dor.sc.gov

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 Retail 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 our helpful chart If you still aren't sure if you need to pay Accommodations Tax.

Notices
Notices can be viewed on the Sales & Use Tax Index.

Which accommodations charges are not subject to the tax?

How is Accommodations Tax distributed back to cities and counties?

Who should I contact for more information on local accommodations tax?

See more answers to frequently asked questions below.

How to file and pay

See filing requirements if you have multiple locations

Accommodations taxpayers who file returns for multiple locations are required to submit additional location-specific information electronically on MyDORWAY when filing their return.

WHAT YOU NEED TO KNOW

If you only manage one property, meaning you only file an Accommodations Tax return for one location or rental unit, this requirement does not apply to you.
If you are a property owner with more than one location that provides short term rentals, you must have a Retail License for each location but are not required to submit additional information.
If you are a property management company who rents multiple properties that are individually owned, you must upload the following information for each location through MyDORWAY with each Accommodations Tax return (failure to submit this information will result in a penalty):

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.
The report is due with your monthly return.
Failure to submit the required information will result in a penalty.

HOW TO FILE AND PAY

Collect and upload the required location-specific information for each of your locations.
The link to upload your list of locations will be available after you file your first return that includes the multiple locations:

On the Accounts tab, next to your Accommodations Tax account, select Upload Accommodations List of Locations (as shown below):
From here you will have the option to either manually input your location entries or download an Excel template and upload the file once it is completed.

After you have completed your entries or uploaded your Excel file, click Submit.

See how multiple locations are reported when logged in to MyDORWAY

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

Retail License

I have multiple vacation rental properties. 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?

How do I close a Business Tax account?

You have two options for closing your account:

Log in to MyDORWAY, then select the More tab, and click Close a Tax Account to get started.
OR
Close your account on your final tax return by checking “Has the business been permanently closed?” and typing in the closed date.

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?
To close an Accommodations Tax account, log in to your MyDORWAY account, select the More tab, and click Close a Tax Account to get started. Please ensure that all periods prior to the close date have been filed.

Requesting a refund
How do I file for a refund of Accommodations Tax?
We recommend filing your refund claim using MyDORWAY, along with uploading any required documentation. You can also complete and submit the Claim for Refund (ST-14) paper form if you are unable to file on MyDORWAY.

You must request a refund within three years from the time your return was filed or within two years from the date you paid the tax, whichever was later.

For more information, see SC Code Section 12-54-85(F)(1).
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?
Yes. You must amend all returns for the periods in question on MyDORWAY. Be sure to upload all necessary documentation, including (but not limited to) proof of payment by the property management or online travel company.

You must request a refund within three years from the time your return was filed or within two years from the date you paid the tax, whichever was later.

For more information, see SC Code Section 12-54-85(F)(1).
Who is responsible for requesting a refund of Accommodations Tax?
Any taxpayer who is legally responsible for a tax can file a refund claim with the SCDOR.

Need more 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!

 

	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!

General Inquiries Only

​​Accommodations Tax​

​Which accommodat​ions charges are​ not subject to ​the tax?​​​​

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

​Who should I contact for more information on ​local accommodations tax?​

​How to file and pay

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

​ See how multiple locations are reported when logged in to MyDORWAY​

​Seasonal filers​

Frequently asked questions

​ Retail License​​

How do I close a Business Tax account?

​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?

​Nee​​d mo​​re help​​​?

Accommodations Tax

Which accommodations charges are not subject to the tax?

How is Accommodations Tax distributed back to cities and counties?

Who should I contact for more information on local accommodations tax?

How to file and pay

See filing requirements if you have multiple locations

See how multiple locations are reported when logged in to MyDORWAY

Seasonal filers

Retail License

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?

Need more help?