SC Department of Revenue
Accommodations Tax


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.

Additional guest charges such as movie rentals, room service, valet services, etc. are subject to the 6% sales tax. See Code Regulation 117-307 for any additional information.

You are required to use the following forms when reporting Accommodations Tax:

Form ST-388  to report accommodations tax.

Form ST-389  to report locals taxes.

Form ST-3T to report accommodations by county or municipality in which the taxpayer owns, manages or furnishes rental units.

In an effort to ensure that revenue collected as a result of the two percent (2%) accommodations tax are identified and distributed appropriately, the South Carolina Department of Revenue (SCDOR) has created anAccommodations Tax Fact Sheet The information contained in this document is intended only to provide general information related to sales tax imposed on accommodations.


 The fact sheet answers the following questions:


·        Do you have to register with the Department of Revenue to pay the statewide sales tax on accommodations?


·        How do I obtain a retail license?


·        What is the cost of a retail license (for accommodations) and how long is it valid?  Do I need to renew it every year?


·        If a person charges for renting a room or for otherwise furnishing sleeping accommodations, would the charge be subject

         to the state sales tax and what is the tax rate?


·        Are there any charges for accommodations that are not subject to sales tax?


·        How do you report and pay tax electronically?


·        What form or forms do you use to report and pay sales tax on accommodations?


·        When is the accommodations tax return due?


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