South carolina vacatioN rental Regulations & BEST PRACTICES

SC SALES AND ACCOMMODATIONS TAXES FOR VACATION RENTALS

In the state of South Carolina, short-term rentals are defined as any stays less than 90 days. All short-term and vacation rental bookings are subject to:

2% State Accommodations Tax

5% State Sales Tax

You must also have a Retail License to file and pay the State Accommodations Tax.

For bookings made via Vrbo and Airbnb, these platforms collect and remit these taxes for you.

NOTE: Vacation rentals may also be subject to county and local taxes. Consult this table to see all applicable sales and accommodations taxes for your property.

SC Sales and Accommodations Tax Exceptions

Bookings are not subject to the state sales and accommodations taxes if:

• You rent fewer than 15 total days per taxable year in a dwelling you use as a residence
• The stay is 90 days or longer
• You rent less than six individual rooms in your primary residence and you remain on site during guest stays