In keeping with the security objectives of the SCDOR, the following browsers are currently supported by our website:
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:
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.
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. 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: