Statutes, codes, and regulations
Code of Laws of South Carolina 1976
Title 45 - HOTELS, MOTELS, RESTAURANTS AND BOARDINGHOUSES
Chapter 4 - SOUTH CAROLINA BED AND BREAKFAST ACT
Section 45-4-90 - Exemption for tax on accommodations for transients

S.C. Code § 45-4-90

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Current through 2024 Act No. 225.
Section 45-4-90 - Exemption for tax on accommodations for transients

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.

S.C. Code § 45-4-90

1998 Act No. 300, Section 1, eff 5/27/1998.