South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-307.7 - The Application of Tax to Hurricane Rental Insurance Charges Imposed by Hotels, Motels, and Other Facilities

Universal Citation: SC Code Regs 117-307.7
Current through Register Vol. 48, No. 3, March 22, 2024

An optional charge for hurricane rental insurance is not subject to either the 7% sales tax on accommodations under Code Section 12-36-920(A) or the 6% sales tax as an "additional guest charge" under Code Section 12-36-920(B). However, if the charge for hurricane rental insurance is mandatory, then the charge is subject to the 7% sales tax as a part of the charge for furnishing the sleeping accommodations.

Note: If a mandatory evacuation order or hurricane causes the complete cancellation of a person's vacation because law enforcement will not allow anyone to enter the area during the entire time originally reserved for the vacation, or a hurricane destroys the rental unit and the vacationer cannot take occupancy of the unit or any replacement unit during the entire time originally reserved for the vacation, then the sleeping accommodations were not "furnished" and the charges for the sleeping accommodations are not subject to the tax. In addition, charges for the optional or mandatory hurricane rental insurance are not subject to the tax.

Disclaimer: These regulations may not be the most recent version. South Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.