Yes, accommodations charges are subject to the:

• 7% state Sales Tax rate (5% state Sales Tax plus 2% Accommodations Tax) and
• Any applicable local Sales & Use Tax that is administered by the SCDOR on behalf of counties.
  

Yes. Sales Tax on accommodations does not apply to:

1. Accommodations provided to the same person for longer than 90 continuous days (sales become tax-exempt on the 91st day)
2. A facility with six or fewer bedrooms, provided that:
• the facility is on the same premises that is used as the owner/operator's place of abode at the time the other rooms are rented, and
• the owner/operator does not use a rental agency or online travel company to rent rooms.
3. Accommodations provided to foreign diplomats
   
4. Accommodations billed directly to federal government agencies, the American Red Cross, federal credit unions, or charitable children's hospitals.

For more information on Sales Tax exemptions and exclusions, refer to Chapter 11 of the SCDOR's Sales and Use Tax Manual.

Yes. We recommend filing your Accommodations Tax returns using MyDORWAY, our secure online tax portal.

You can also pay your Accommodations Tax electronically using MyDORWAY, Corporate EFT, or Sales EDI/EFT. MyDORWAY allows you to submit payment by bank draft or credit card. Visit our electronic services for businesses page for more information and filing options.

Taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.

• State Sales and Use and Accommodations Tax Return (ST-388) – This form is used to report all sales, rentals, accommodations, and withdrawals subject to state Sales & Use Tax. This includes all meals, gift items, and additional guest services, and the purchase of hotel supplies.
• Schedule for Local Taxes (ST-389) – This form is used to report Local Sales & Use Tax administered by the SCDOR on taxable sales and services.
  You are not required to file this form if your business is:
• Located in a county that does not impose Local Sales & Use Tax, and
• Does not make deliveries into other counties that do impose Local Sales & Use Tax.
• Accommodations Report by County or Municipality for Sales and Use Tax (ST-3T) – This form is used to separately report sales from the rental charges for rooms, campground space, lodging, or other accommodations furnished that are subject to the state's 2% Accommodations Tax. These sales are also reported on Column C of the ST-388. You must file the ST-3T at the same time you file your ST-388.
  

Your Sales and Accommodations Tax returns are due by the 20th day of the month following each filing period. (For example, your January returns are due by February 20.)

You must file your Sales and Accommodations Tax returns monthly unless you request and receive approval from the SCDOR to file quarterly or annually. 

Yes. File your returns with all zeros.

Any taxpayer who is legally responsible for a tax can file a refund claim with the SCDOR. We recommend filing your refund claim using MyDORWAY, our secure online tax portal. You can also file your refund claim by completing and mailing the Claim for Refund (ST-14).

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. If you did not file a return, you must request a refund within two years from the date you paid the tax.

For more information, see SC Code Section 12-54-85(F)(1), available at dor.sc.gov/policy.