Sales, Use, Accommodations And Local Sales Tax Booklet - Forms And Instructions - South Carolina Department Of Revenue - 2014 Page 9
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86Accommodations Tax
tax. Many catalog and mail-order companies already
collect South Carolina's sales or use tax when you make a
The rental of transient accommodations is subject to a
purchase. If the business does not collect the tax at the
2% accommodations tax in addition to the 5% sales tax
time of purchase, you are responsible for reporting the
(and the percentage for local tax, if applicable). If you
purchase and paying the tax yourself. If you make a
rent out rooms or spaces at hotels, campsites, boarding
purchase in another state and pay less than the tax which
houses, etc., you are required to obtain a retail license
would be due in South Carolina, you should report and
and pay the sales and accommodations tax.
pay the difference to the SC Department of Revenue. A
credit is allowed for Sales or Use Tax due and paid in
Room rentals to the same person for at least 90
another state.
continuous days are not subject to the tax. If you rent a
room in the house in which you live and it has less than
Business
six bedrooms, you are exempt from the tax. If you rent
transient accommodations for no more than one week
Businesses which regularly make non-taxed purchases
each calendar quarter, you are not required to obtain a
out of state report and pay the use tax on their monthly
retail license, but you still must report and pay the tax
sales and use tax return, ST-3 and ST-389, if applicable.
annually. Additional guest charges such as movie
rentals, room service, valet services, etc. are subject to
Personal
the 6% sales tax. ST-388 is used to report your Sales,
Use and Accommodations taxes and must be submitted
Individuals not in business who make non-taxed
with form ST-3T.
purchases out of state should report the use tax on
UT-3/UT-3W, SC Use Tax Worksheet or visit the
Maximum Tax
Department’s webpage, , to pay the use
tax or report and pay the tax on the South Carolina
A maximum sales tax of $300 is imposed on the sale or
Individual Income Tax Return.
lease of motor vehicles, boats, aircrafts, motorcycles,
certain trailers, recreational vehicles and light construction
Local Sales and Use Taxes
equipment. For purchases of light construction equipment,
the Form ST-405 is to be filled out by the purchaser and
A county may approve one or more of the following local
given to the retailer to limit the tax amount to three
taxes: local option, capital projects, school district,
hundred dollars ($300). The $300 limit also applies to the
tourism development, or transportation tax. These local
sale of musical instruments and office equipment to
sales and use tax taxes are imposed in addition to the
religious organizations. Form ST-382 must be completed
State sales and use tax. These local taxes are collected
for these items sold to religious organizations. Retailers
and administered by the South Carolina Department of
who sell items subject to a maximum will be receiving the
Revenue on the behalf of the counties. Items subject to a
ST-455 (State, Sales, Use, Maximum and Special Filers
maximum sales and use tax (i.e. $300 on motor vehicles)
Return) with instructions for the form. The ST-455 is to be
are exempt from the local sales and use taxes.
used for reporting sales subject to the 1% sales tax rate
increase as well as those not subject to the 1% sales tax
Voters may approve 1% local option sales and use tax
(Items subject to a maximum tax) rate increase as of June
and/ or a local tax for capital projects, education capital
1, 2007.
improvement, school districts, tourism development, or
transportation tax.
Manufactured Homes
Counties and municipalities may impose local hospitality
The first 35% of the selling price of a manufactured home
taxes
on
food,
beverages,
accommodations
and
is exempt from sales and use tax. After allowing for the
admissions. This form does not address the local taxes
exemption and any trade-in, the tax imposed on the sale is
on sales that are collected directly by the counties or
$300 plus 2% of the remaining sales price exceeding
municipalities (sales of accommodations or prepared
$6,000. The 2% may be waived if certain energy efficiency
meals). These
taxes are
collected by
the local
levels are met in the mobile home. Furniture and
government, not the Department of Revenue. Contact the
appliances that are not permanently attached and are sold
county where your business is located to determine if you
with a mobile home must be listed separately on the bill or
are liable for any of their local hospitality taxes.
invoice and taxed at 6% of the sales price (less any
trade-in allowance), plus applicable local taxes.
The local tax rate information presented in this publication
is current at the time of publication. To determine if the
In 2008, the maximum tax provision relating to the
local tax information relating to a particular county or
calculation of the maximum tax for manufactured homes
jurisdiction
has
changed,
visit
our
website,
was amended to completely exempt certain Energy Star
, and inquire under sales and use tax.
homes from the sales and use tax for sales occurring from
July 1, 2009 through July 1, 2019. Under this provision,
the manufactured home would be exempt 100% from any
+Tax/Sales+and+Use+Tax+Publications.htm
sales and use tax calculation due if it has been designated
by the United States Environmental Protection Agency and
Tax Rate on Unprepared Food
the United States Department of Energy as meeting or
exceeding each agency's energy saving efficiency or
Sales of unprepared food items eligible for purchase
meeting or exceeding such requirements under each
with United States Department of Agriculture food
agency's Energy Star program.
coupons are exempt from the State sales and use tax.
This exemption does not apply to local sales and use
More Information
taxes administered and collected by the S. C.
Department of Revenue on the behalf of counties and
For more information on sales and use tax, visit the
other jurisdictions unless the local tax law specifically
Department of Revenue's home page on the Internet:
exempts sales of such food. To obtain additional
Sales tax laws, regulations,
information relating to sales of unprepared food, visit
policy documents and attorney general opinions may be
our website to view SC Regulation 117-337.
found there.
This publication is intended to provide basic information about sales
and use tax. It is not a substitution for the law. Further, tax laws
change rapidly. We would advise you to seek legal advice if there are
questions about your tax obligations.
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