사우스캐롤라이나주에서 에어비앤비가 수금하여 관할 세무 당국에 납부하는 숙박세에 대한 안내
Guests who book Airbnb listings that are located in the State of South Carolina will pay the following taxes administered by the State as part of their reservation:
- South Carolina State Sales and Use Tax: 5% of the listing price including any cleaning fee and guest fee for reservations 89 nights and shorter. For detailed information, visit the South Carolina Department of Revenue website.
- South Carolina State Accommodations Tax: 2% of the listing price including any cleaning fee and guest fee for reservations 89 nights and shorter. For detailed information, visit the South Carolina Department of Revenue website.
- Local Taxes collected by the State: 0.5-8%, per Local Tax type, of the listing price including any cleaning fee and guest fee for reservations 89 nights and shorter. One or more of the following Local Taxes may apply: Capital Project Tax, Catawba Tribal Tax, School District Tax, Education Capital Improvement Tax, Transportation Tax, Local Option Tax, Tourism Development Tax. Note that Airbnb is only collecting the Local Taxes that are administered or collected by the State at this time. For detailed information, visit the South Carolina Department of Revenue website and the Sales and Use Tax Manual.
Find out more about how occupancy tax collection and remittance by Airbnb works.
Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.
관련 도움말
- 호스트
에어비앤비는 어떻게 숙박세를 수금하여 세무 당국에 납부하나요?
에어비앤비는 게스트가 특정 관할 지역의 숙박 요금을 결제할 때마다 호스트를 대신해 숙박세를 자동으로 수금하여 세무 당국에 납부합니다. - 호스트
숙소 분류 방법
에어비앤비 카테고리에 대해 알아보고 숙소가 어떤 카테고리에 속하는지 파악하는 방법을 알아보세요.