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South Carolina Department of Revenue

P.O. Box 125
Columbia, SC 29214-0126

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

What is Accommodations Tax?

  • The rental of transient accommodations 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 ourAccommodations Tax Handout

How to File:

The following required forms for reporting Accommodations Tax can be completed online using MyDORWAYOR To file by paper: 1.) download each form by selecting a link below, 2.) print and complete each form, and 3.) mail the forms to the address provided on the forms.

  • Form ST-388 to report accommodations tax.
  • Form ST-389 to report local taxes.
  • Form ST-3T to report accommodations by county or municipality where the taxpayer owns, manages or furnishes rental units.




​Due Dates:

Reminder: Form ST-3T is a REQUIRED FORM. Please complete the ST-3T and send with your return for each period you file.
  • January 20
  • February 20
  • March 20
  • April 20
  • May 20
  • June 20
  • July 20
  • August 20
  • September 20
  • October 20
  • November 20
  • December 20