Exemption for tax on accommodations for transients.

S.C. Code Ann. § 45-4-90
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
The exemption from the tax provided in Section 12-36-920 shall apply to any bed and breakfast that has no more than five rentable guestrooms on the same premises and that is also the innkeeper's place of abode.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t45c004.phpFetched: 10/17/2026

Starting a business in South Carolina? South Carolina LLC guide: costs and requirements