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 Ann. § 45-4-90
Exemption for tax on accommodations for transients
Known as the South Carolina Bed and Breakfast Act
The act spans §§ 45–45 (9 sections).
1998 Act No. 300, SECTION 1, eff May 27, 1998.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.