S.C. Code Ann. § 45-4-90
Exemption for tax on accommodations for transients
Effective May 27, 19981998 Act No. 300, SECTION 1, eff May 27, 1998.
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.
HISTORY: 1998 Act No. 300, SECTION 1, eff May 27, 1998.