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Simpsonville, SC Short-Term Rentals: Taxes & Fees (2026)

Heavy Restrictions

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Key Facts

State Tax Rate: 7% total (5%+2%)
Stay Threshold: Under 90 days
Filing Frequency: Monthly returns
Authority: SC Dept. of Revenue
Statute: SC Code 12-36-920

South Carolina state rule: Simpsonville does not have a local ordinance for taxes & fees. This topic is governed by South Carolina state law and applies uniformly across the state.

Summary

South Carolina imposes a statewide 7% sales and accommodations tax on short-term rentals of fewer than 90 continuous days. Hosts must register with SCDOR, collect the tax from guests, and remit it monthly. Local accommodations taxes are layered on top.

Full Breakdown

Under SC Code Title 12, Chapter 36, Article 7, accommodations furnished to transients for fewer than 90 continuous days are subject to a 5% state sales tax plus a 2% additional accommodations tax, totaling 7% statewide. The tax applies uniformly to hotels, motels, bed and breakfasts, and short-term vacation rentals including Airbnb and VRBO listings. Hosts must obtain a retail license from the South Carolina Department of Revenue and file returns. Marketplace facilitators may collect on the host's behalf. Local accommodations taxes (up to 3%) and hospitality fees may apply additionally, but the state tax preempts any inconsistent local sales tax structure.

Violations & Fines

Failure to collect or remit accommodations tax results in assessment of unpaid tax, penalties up to 25%, interest, and potential revocation of the retail license.

Frequently Asked Questions

Does the state tax apply if I rent only a few weekends a year?

Yes. Any rental under 90 continuous days triggers the 7% state accommodations tax, regardless of frequency. You must register with SCDOR and file even occasional returns.

Do platforms like Airbnb collect the tax for me?

Airbnb and Vrbo collect and remit the state 7% accommodations tax for South Carolina hosts as marketplace facilitators. You should still register and confirm local taxes are handled.

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Simpsonville, SC Short-Term Rentals: Taxes & Fees (2026)

Key Facts

Summary

Full Breakdown

Violations & Fines

Frequently Asked Questions

Sources & Official References

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