South Carolina Rental / transient occupancy tax

Rental / transient occupancy tax in South Carolina

South Carolina imposes a 7% sales tax on transient lodging (hotels, motels, campgrounds and similar places that sleep transients). Small owner-occupied places with fewer than six sleeping rooms on the same premises are excluded. Statute text: "seven percent is imposed on the gross proceeds derived from the rental or charges for any rooms, campground spaces, lodgings, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any place in which rooms, lodgings, or sleeping accommodations are furnished to transients for a consideration" (S.C. Code § 12-36-920).

Verified Source: S.C. Code § 12-36-920 (seven percent accommodations tax on transient lodging) · last checked 2026-10-16