Yes. The charge for providing accommodations is subject to the statewide sales tax rate of 7% (5% state and 2% local accommodations), plus any applicable local sales and use tax (in that particular county) that is administered and collected by the SCDOR on the behalf of counties.

Sales tax on accommodations does not apply to:

1. the lease or rental of accommodations supplied to the same person for a period of 90 continuous days (sales become tax exempt on the 91st day); or
2. a home with less than six sleeping rooms on the same premise that also serves as the owner’s “place of abode” at the time the other rooms are rented.

Electronic Sales Tax Systems (MyDORWAY & EDI) allows a retailer to make payment by Electronic Funds Withdrawal/Bank Draft or credit card (MasterCard, Visa). However, Form ST-3T​ must be mailed to the SCDOR by the paper method. Select the eServices tab for more info.

• Form ST-388 is used to report the state sales tax imposed on accommodations, sales of tangible personal property and any use tax imposed on purchases. It must be submitted to the SCDOR along with the Forms ST-3T and ST-389. You must file the ST-388 return even if there is no tax due for the period. The ST-388 is used for reporting the total charges for rooms, lodging and accommodations subject to sales tax at 7%. This form is designed with three columns (A, B and C) across the front. Sales and purchases subject to tax in Columns A at the 6 rate include sales such as meals, gift items and additional guest services and purchases of hotel or motel supplies. However, charges or accommodations are excluded from Column A and the worksheet for this Column. The 7% sales tax imposed on sales of accommodations is reported under Column B (at 5%) and C (at 2%). Columns B and C are used to report the 7% sales tax on the gross proceeds derived from the rental or charges for any room or any place in which rooms, lodgings, or sleeping accommodations are furnished to transients for a consideration. You must report all sales on the worksheet. Report and deduct the applicable exclusions and exemptions from sales tax on the worksheet to calculate the “net taxable sales” (all sales + all withdrawals for use + all out-of-state purchases subject to the use tax – applicable deductions). Remit the tax based upon your net taxable sales and purchases to the SCDOR.
  
• Form ST-389 is used to report the various local sales and use tax administered and collected by the SCDOR on taxable sales and services. This form is not required to be filed with the state form ST-388​ if the retailer is located in a county that does not impose local sales and use tax and does not make deliveries into other counties that do impose local sales and use tax.
• Form ST-3T must be filed with the Form ST-388 at the time of filing, even if you have only one rental unit in the county or municipality where your business is located. You must use this form to separately report the 2% portion of the total gross proceeds from business done in each county or municipality. This tax is reported and paid under Column C of the ST-388 form.

The accommodations tax return is due on or before the 20th of the month following the end of the sellers filing period. To be considered timely filed, the return must be received or postmarked by the 20th of the month. If the 20th falls on a weekend or legal holiday, the return is due on the next business day.

Yes, contact the SCDOR for requirements and approval.

Yes.

Yes. Select the eServices tab for electronic filing information.

A taxpayer who is legally liable for the tax may seek a refund of a state tax by filing a written claim for refund with the SCDOR. A claim for refund must be filed within three years.

The refund claim must specify:

1. the name, address, and telephone number of the taxpayer;
2. the appropriate taxpayer identification number or numbers;
3. the tax period or date for which the tax was paid;
4. the nature and kind of tax paid;
5. the amount which the taxpayer claims was erroneously paid;
6. a statement of facts supporting the taxpayer’s position;
7. a statement outlining the reasons for the claim, including law or other authority upon which the taxpayer relies; and
8. other relevant information that the department may reasonably require.