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    South Carolina

    State of South Carolina — accommodations tax short-term rental rules

    Overview

    The South Carolina Department of Revenue states that accommodations rented to guests for fewer than 90 consecutive days are subject to 5% state sales tax plus a 2% state accommodations tax, along with any applicable local sales and use tax that SCDOR collects on behalf of counties. SCDOR also publishes exemptions, including rentals to the same person for 90 or more continuous days and, in narrow circumstances, a facility with six or fewer bedrooms on premises where the owner or operator lives and no rental agency or online travel company is used. Local accommodations taxes and hospitality fees are separate obligations owed to the city or county, and the platform may or may not remit them for you.

    Areas covered: Every short-term rental in South Carolina · Last verified

    Verified requirements for State of South Carolina — accommodations tax

    Each item below was read from the official document cited with it. Nothing here is generic guidance.

    1. taxes

      South Carolina accommodations rented under 90 consecutive days are subject to 5% state sales tax, 2% state accommodations tax, plus any local sales/use tax collected on behalf of counties.

      Source: SCDOR — Accommodations Tax (opens in a new tab) · Accommodations are subject to: · Verified

    2. prohibition

      Accommodations tax does not apply to stays of 90+ continuous days, or to a facility of six or fewer bedrooms on the owner/operator's own residence premises that doesn't use a rental agency or online travel company.

      Source: SCDOR — Accommodations Tax (opens in a new tab) · Which accommodations are not subject to the tax? · Verified

    Regulation research score

    How far the short-term-rental rules we confirmed from cited official sources for State of South Carolina — accommodations tax constrain an ordinary non-owner-occupied, whole-home short-term rental, expressed on a 0–100 burden scale built from 12 weighted criteria in two dimensions: market access and operating compliance. Higher means more constrained. It is not a legal conclusion, a permissiveness rating, a market rating, a measure of desirability, legality or profitability, and not investment advice.

    Lower regulatory burden· 26/100 (range 2–79)· Low confidence, provisional

    Broadly viable in the sources reviewed, with lighter registration and operating requirements and no documented market-access constraint.

    No major market-access constraint is documented here. The rules we confirmed are operating and compliance requirements, which are capped at the top of Moderate / structured — a jurisdiction never becomes high-burden for having permits, inspections, a local contact, taxes or nuisance rules. Access sub-score 0, operating sub-score 5.

    Based on 25% evidence coverage. 9 criteria are unresolved, so this is an observed floor: the plausible interval reaches 79 of 100. A low observed score here means "little confirmed", not "lightly regulated".

    Market access and eligibility · 0 of 100

    • Prohibition or closed entryNo access effect (definitional or permissive) · 0

      The cited text is a tax exemption threshold, not an eligibility restriction.

    Operating and compliance · 5 of 100

    • Lodging tax or fees5 pts

    Operating rules are weighted at 0.45, so compliance requirements alone cannot push a jurisdiction past Moderate / structured.

    Burden estimate
    26 of 100 · Lower regulatory burden
    Uncertainty interval
    2–79 of 100
    Evidence coverage
    25% · 3 of 12 criteria resolved
    Confidence
    Low — provisional
    Last reviewed

    Low confidence — provisional. Only 25% of the rubric is resolved against official sources. The observed estimate of 26 counts confirmed evidence only; unresolved criteria widen the interval upward to 79, a range that crosses more than one burden category. Treat it as indicative, not precise, and confirm directly with the jurisdiction.

    This range crosses more than one burden category (Minimal STR-specific burden located, Lower regulatory burden, Moderate / structured, High access constraints). The single estimate above is indicative only — do not read it as a precise measurement of this jurisdiction's rules.

    3 of 12 rubric criteria resolved against cited official sources.

    Why this score

    Market-access findings are graded severe, major, moderate or none from the cited official claim itself; the most severe finding scores in full and each additional finding adds a quarter of its points, so correlated restrictions are never double-counted. The operating sub-score is a weighted count out of 100 and is multiplied by 0.45, which is why routine permitting, inspection, contact, tax and enforcement rules alone cannot exceed the Moderate / structured band. An unresolved criterion is never recorded as 'not required' and never scored as zero: it enters the central estimate at a quarter of its worst case and reaches its full worst case at the top of the published interval, but it can never release the gates that open the high-access or effectively-restricted bands — those read confirmed findings only. Every result therefore ships as estimate, interval, evidence coverage and confidence together.

    • Prohibition or closed entry0.00 pts (range 0–0 of 100)

      Confirmed by a cited official source and graded no access effect (definitional or permissive) (0 access points). The cited text is a tax exemption threshold, not an eligibility restriction.

    • Owner-occupancy or primary residence0.00 pts (range 0–0 of 100)

      An official source states this does not apply here, so it adds nothing at any bound.

    • Zoning eligibility, caps, density or spacing16.25 pts (range 0–65 of 65)

      Not confirmed either way. It is never recorded as "not required" and never scored as zero: it enters the estimate at 25% of its worst case and widens the upper bound by up to 65 access points. It can never on its own move this jurisdiction into a higher-access band — those gates read confirmed findings only.

    • Minimum or maximum stay8.75 pts (range 0–35 of 35)

      Not confirmed either way. It is never recorded as "not required" and never scored as zero: it enters the estimate at 25% of its worst case and widens the upper bound by up to 35 access points. It can never on its own move this jurisdiction into a higher-access band — those gates read confirmed findings only.

    • Permit, licence, or registration5.50 pts (range 0–22 of 22)

      Not confirmed either way. It is never recorded as "not required" and never scored as zero: it enters the estimate at 25% of its worst case and widens the upper bound by up to 22 operating points. It can never on its own move this jurisdiction into a higher-access band — those gates read confirmed findings only.

    • Inspection or life-safety certification4.00 pts (range 0–16 of 16)

      Not confirmed either way. It is never recorded as "not required" and never scored as zero: it enters the estimate at 25% of its worst case and widens the upper bound by up to 16 operating points. It can never on its own move this jurisdiction into a higher-access band — those gates read confirmed findings only.

    • Occupancy and parking3.50 pts (range 0–14 of 14)

      Not confirmed either way. It is never recorded as "not required" and never scored as zero: it enters the estimate at 25% of its worst case and widens the upper bound by up to 14 operating points. It can never on its own move this jurisdiction into a higher-access band — those gates read confirmed findings only.

    • Enforcement and penalties3.50 pts (range 0–14 of 14)

      Not confirmed either way. It is never recorded as "not required" and never scored as zero: it enters the estimate at 25% of its worst case and widens the upper bound by up to 14 operating points. It can never on its own move this jurisdiction into a higher-access band — those gates read confirmed findings only.

    • Local responsible party3.00 pts (range 0–12 of 12)

      Not confirmed either way. It is never recorded as "not required" and never scored as zero: it enters the estimate at 25% of its worst case and widens the upper bound by up to 12 operating points. It can never on its own move this jurisdiction into a higher-access band — those gates read confirmed findings only.

    • Renewal or transfer2.50 pts (range 0–10 of 10)

      Not confirmed either way. It is never recorded as "not required" and never scored as zero: it enters the estimate at 25% of its worst case and widens the upper bound by up to 10 operating points. It can never on its own move this jurisdiction into a higher-access band — those gates read confirmed findings only.

    • Advertising and listing rules1.75 pts (range 0–7 of 7)

      Not confirmed either way. It is never recorded as "not required" and never scored as zero: it enters the estimate at 25% of its worst case and widens the upper bound by up to 7 operating points. It can never on its own move this jurisdiction into a higher-access band — those gates read confirmed findings only.

    • Lodging tax or fees5.00 pts (range 5–5 of 5)

      Confirmed by a cited official source, so it scores its full 5 of 100 operating points.

    What we could not confirm — and what to ask

    We found no official source resolving these 9 criteria either way. They are not treated as “not required” and are not scored as zero. Confirm each one with the department listed below before you rely on it.

    • Zoning eligibility, caps, density or spacing — unknown; could add 0–65 points.
    • Minimum or maximum stay — unknown; could add 0–35 points.
    • Permit, licence, or registration — unknown; could add 0–22 points.
    • Inspection or life-safety certification — unknown; could add 0–16 points.
    • Occupancy and parking — unknown; could add 0–14 points.
    • Enforcement and penalties — unknown; could add 0–14 points.
    • Local responsible party — unknown; could add 0–12 points.
    • Renewal or transfer — unknown; could add 0–10 points.
    • Advertising and listing rules — unknown; could add 0–7 points.

    The rubric

    • Prohibition or closed entryConfirmed — applies

      Does an official source prohibit short-term rentals outright, close the application window, or restrict eligibility so narrowly that most properties cannot qualify?

    • Owner-occupancy or primary residenceConfirmed — does not apply

      Does an official source require the owner to occupy the property or hold it as a primary residence?

      State accommodations tax law exempts owner-occupied facilities with six or fewer bedrooms that don't use a rental agency or online travel company, rather than imposing an owner-occupancy mandate. SCDOR — Accommodations Tax

    • Zoning eligibility, caps, density or spacingNot confirmed

      Does an official source restrict which zones short-term rentals may operate in, or cap, space, or ration how many may exist?

      Unknown. We have not found an official source either way. It is never recorded as “not required” and never scored as zero — it is carried through the estimate as an explicit range and should be confirmed with the jurisdiction.

    • Minimum or maximum stayNot confirmed

      Does an official source set a minimum night requirement or a maximum rental term?

      Unknown. We have not found an official source either way. It is never recorded as “not required” and never scored as zero — it is carried through the estimate as an explicit range and should be confirmed with the jurisdiction.

    • Permit, licence, or registrationNot confirmed

      Does an official source require a permit, licence, certificate, or registration before the property is advertised?

      Unknown. We have not found an official source either way. It is never recorded as “not required” and never scored as zero — it is carried through the estimate as an explicit range and should be confirmed with the jurisdiction.

    • Inspection or life-safety certificationNot confirmed

      Does an official source require an inspection, fire or building certification, or posted safety information?

      Unknown. We have not found an official source either way. It is never recorded as “not required” and never scored as zero — it is carried through the estimate as an explicit range and should be confirmed with the jurisdiction.

    • Occupancy and parkingNot confirmed

      Does an official source set an occupancy limit or an on-site parking requirement?

      Unknown. We have not found an official source either way. It is never recorded as “not required” and never scored as zero — it is carried through the estimate as an explicit range and should be confirmed with the jurisdiction.

    • Enforcement and penaltiesNot confirmed

      Does an official source publish penalties, suspension, revocation, or a complaint process for violations?

      Unknown. We have not found an official source either way. It is never recorded as “not required” and never scored as zero — it is carried through the estimate as an explicit range and should be confirmed with the jurisdiction.

    • Local responsible partyNot confirmed

      Does an official source require a named local contact who must respond within a set time?

      Unknown. We have not found an official source either way. It is never recorded as “not required” and never scored as zero — it is carried through the estimate as an explicit range and should be confirmed with the jurisdiction.

    • Renewal or transferNot confirmed

      Does an official source set a renewal cycle, or restrict transfer of the permit on sale?

      Unknown. We have not found an official source either way. It is never recorded as “not required” and never scored as zero — it is carried through the estimate as an explicit range and should be confirmed with the jurisdiction.

    • Advertising and listing rulesNot confirmed

      Does an official source govern how the property may be advertised — for example requiring the permit number in every listing?

      Unknown. We have not found an official source either way. It is never recorded as “not required” and never scored as zero — it is carried through the estimate as an explicit range and should be confirmed with the jurisdiction.

    • Lodging tax or feesConfirmed — applies

      Does an official source impose a lodging, excise, or permit fee obligation on the operator?

    How the category is set on the 0–100 scale: 80+ reads very high / effectively restricted and requires a documented severe market-access trigger; 60–79 reads high access constraints and requires a documented major access constraint (or two moderate ones); 40–59 reads moderate / structured, which is the ceiling for jurisdictions whose confirmed rules are operating requirements only; 20–39 reads lower regulatory burden; below 20 reads minimal STR-specific burden located. A documented official-source search that resolves criteria and finds no short-term-rental-specific requirement reads “no local STR-specific regulation located in reviewed official sources” — which is not a statement that operating here is unrestricted, legal, or low-risk. Unconfirmed criteria never count as permissive. How to confirm the rest yourself.

    Who to ask in State of South Carolina — accommodations tax

    Department-level contact details as published on the jurisdiction’s own website. We do not publish individual staff contact information.

    • South Carolina Department of Revenue (SCDOR) — Sales & Use Tax Division

      Register for and remit the state Accommodations Tax and Sales Tax on short-term rental income

      Published at this official page · checked

    General research checklist (not State of South Carolina — accommodations tax specific)

    These are the categories short-term rental owners check anywhere in the US. They are general prompts, not this jurisdiction’s ordinance.

    Occupancy limits
    Most jurisdictions tie maximum overnight occupancy to bedroom count, septic capacity, or a fixed cap. Confirm the current figure for your specific parcel with the South Carolina Department of Revenue before advertising a sleeping capacity.
    Parking
    On-site parking counts and prohibitions on street or shoulder parking are among the most commonly enforced short-term rental provisions. Verify the required count with the South Carolina Department of Revenue and state it plainly in your listing.
    Life-safety requirements
    Smoke and carbon monoxide alarms, fire extinguishers, egress, and posted evacuation information are typical requirements. Some jurisdictions inspect; others self-certify. Verify which applies.
    Local responsible party
    Many ordinances require a named local contact who can respond to the property within a set time. Confirm whether a contact is required, what response window applies, and how it must be filed with the South Carolina Department of Revenue.
    Renewal and enforcement
    Registrations and permits generally renew on a fixed cycle, and enforcement is usually complaint-driven with escalating penalties. Confirm the renewal date, fee, and enforcement process with the South Carolina Department of Revenue.
    Lodging and sales tax
    State and local lodging or occupancy taxes may be collected by the booking platform, by you, or split. Confirm current collection responsibility with both the taxing authority and your platform — platform collection agreements change.

    Confirm these directly — we could not verify them

    We publish gaps rather than guesses. The following were not confirmable from a current official source at our last review.

    • Whether the exemption for owner-occupied properties with six or fewer bedrooms applies to you — SCDOR conditions it on not using a rental agency or online travel company
    • Which local accommodations taxes and hospitality fees apply on top of the state rates
    • Which taxes your booking platform already collects and remits, and which you must file yourself

    Official sources

    Government sources only. If a link has moved, go to the jurisdiction’s main site and search for short-term or vacation rentals.

    Change log

    • — Entry published. Official source links checked; no jurisdiction-specific ordinance text confirmed.

    Operating a rental here?

    Compliance is the owner’s responsibility in every model, including ours. What a co-host can do is keep the listing, messaging, and pricing consistent with the rules you confirm.

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    Nearby jurisdictions

    Found a change in State of South Carolina — accommodations tax?

    Send the official link and we'll re-verify this entry. We'd rather correct it than leave a stale requirement up.

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