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    Occupancy tax collection and remittance by Airbnb in South Carolina

    State of South Carolina

    Guests who book Airbnb listings that are located in the State of South Carolina will pay the following taxes administered by the State as part of their reservation:

    • South Carolina State Sales and Use Tax: 5% of the listing price including any cleaning fee and guest fee for reservations 89 nights and shorter. For detailed information, visit the South Carolina Department of Revenue website.
    • South Carolina State Accommodations Tax: 2% of the listing price including any cleaning fee and guest fee for reservations 89 nights and shorter. For detailed information, visit the South Carolina Department of Revenue website.
    • Local Taxes collected by the State: 0.5-8%, per Local Tax type, of the listing price including any cleaning fee and guest fee for reservations 89 nights and shorter. One or more of the following Local Taxes may apply: Capital Project Tax, Catawba Tribal Tax, School District Tax, Education Capital Improvement Tax, Transportation Tax, Local Option Tax, Tourism Development Tax. Note that Airbnb is only collecting the Local Taxes that are administered or collected by the State at this time. For detailed information, visit the South Carolina Department of Revenue website and the Sales and Use Tax Manual.

    Find out more about how occupancy tax collection and remittance by Airbnb works.

    Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.