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)

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?

How to file and pay

New filing requirement for Accommodations accounts with multiple locations
If you have multiple locations, see what you need to know for filing returns in 2023

As of 2023, Accommodations taxpayers who file returns for multiple locations are required to submit additional location-specific information when filing their return.

Notices were sent out regarding legislation that requires any taxpayer who files an Accommodations Tax return with multiple locations to also electronically provide 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 return for one location or rental unit, this requirement does not apply to you.
This is required for property management companies who rent multiple properties that are individually owned. If you are a property owner with more than one location that provides short term accommodations, you must have a Retail License for each location.
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.
The report is due with your monthly return.
Failure to submit the required information will result in a penalty.

WHAT YOU NEED TO DO

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 competed 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.
	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?

Need more 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!

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, see what you need to know for filing returns in 2023

See how multiple locations are reported when logged in to MyDORWAY

Frequently asked questions

Retail License

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?

How do I close a Business Tax account?

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?

Need more help?

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, s​ee what you need to know for filing returns in 2023​​​

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

Frequently asked questions

​ Retail Li​c​ense​​

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?

How to file and pay

New filing requirement for Accommodations accounts with multiple locations
If you have multiple locations, see what you need to know for filing returns in 2023

See how multiple locations are reported when logged in to MyDORWAY

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?