Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredSTATE_ACCOMMODATION
Owner-Occupied RequiredNo
Last Verified2026-02
Official source: https://dor.sc.gov/tax/accommodations
Tax Breakdown
5%
State Sales Tax
7%
Lodging / TOT
Est. Total Tax Burden~13%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
Accommodation tax (7%) required at state level. Generally permissive. Hilton Head Island, Myrtle Beach, and Charleston have local permit requirements. One of the top STR states nationally.
Major City Rules
3 cities tracked
Charleston
Moderate
STR permit required, primary residence in some zones, $200/yr fee
Myrtle Beach
Host Friendly
Business license, accommodation tax, very active STR market
Hilton Head Island
Moderate
STR registration, HOA rules can be restrictive
Housing Market Data — US Census ACS
ACS 5-Year 2022
2,362,253
Total Housing Units
14.4%
Vacancy Rate
70.9%
Owner-Occupied
29.1%
Renter-Occupied
115,806
Seasonal/Vacation Units
4.9%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.