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.

South Carolina Taxes & Fees (2026)

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

Source: South Carolina Legislature

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 & Penalties

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.

South Carolina Accommodations Tax on Short-Term Rentals

Key Facts

Full Breakdown

Violations & Penalties

Frequently Asked Questions

Sources

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