South Carolina Statutes
§ 45-4-90 — Exemption for tax on accommodations for transients.
South Carolina § 45-4-90
JurisdictionSouth Carolina
Title 45HOTELS, MOTELS, RESTAURANTS, AND BOARDINGHOUSES
Ch. 4SOUTH CAROLINA BED AND BREAKFAST ACT
This text of South Carolina § 45-4-90 (Exemption for tax on accommodations for transients.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 45-4-90 (2026).
Text
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.
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Legislative History
HISTORY: 1998 Act No. 300, SECTION 1, eff May 27, 1998.
Nearby Sections
9
§ 45-4-10
Short title.§ 45-4-20
Definitions.§ 45-4-50
Water supply; potable water; sewage disposal; toilet facilities; ventilation; fixtures and supplies.§ 45-4-80
Insurance coverage.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 45-4-90, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/4/45-4-90.