On February 23, 2018, the South Carolina Department of Revenue clarified how the accommodations tax should apply to additional charges that are assessed when guests rent accommodations at a hotel, motel or other facility. The South Carolina Code of Regulations Chapter 117, Section 117-307.1 has been updated to reflect this new guidance, which is presented in the regulation as question and answer style examples of how the accommodations tax applies. For more information regarding this updated guidance please see the South Carolina Code of Regulations, found here.
About the Author
Erik Wallin is a Senior Tax Counsel on the Tax Research Team at Sovos Compliance. Erik has been with Sovos Compliance since 2011, and his main areas of focus are on U.S. Transaction Tax Law which includes special expertise in the taxation of technology and the taxation mechanisms that apply throughout the Colorado home rule jurisdictions. Erik is a member of the Massachusetts Bar, has a B.A. from York College of Pennsylvania, a J.D. from New England School of Law, and an LL.M. in Taxation from Boston University.More Content by Erik Wallin