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.
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.
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.
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