SC · 2026 rates · statute-cited
South Carolina RV rental
sales tax, every line.
Marketplace facilitator law collects state + local sales tax automatically. Effective combined rate: 7%. Marketplace facilitator law: PickRV collects + remits, you don't file separately.
The rate stack
WORKED EXAMPLE — 5 NIGHTS @ $109/NT
Optional coverage (carrier-quoted at checkout) + cleaning fee + service charge calculated separately. See full trip-cost calculator.
Host side · South Carolina
Hosting in South Carolina — the legal floor and the practical ceiling
Every PickRV host listing in South Carolina signs into these statutory minimums. Numbers below are primary-sourced; statute citations are linked at the bottom of the section.
Income tax on net
0-6.2% bracketed
Top rate triggers above $17,330 taxable single-filer.
Liability insurance floor
$25K / $50K / $25K
Commercial-rental status also requires full collision + comprehensive coverage.
Deposit hold
Up to 30 days after return
S.C. Code §27-40-410 (security deposit return timing analog)
Sales-tax permit
Required from day one
South Carolina requires a Retail License via the Department of Revenue ($50 application fee) before collecting on rentals. South Carolina dropped its top individual income tax rate to 6.2% for tax year 2024 (Act 87 of 2024), down from 6.3% in 2023, with continued reductions targeted toward 6.0% by 2027. Combined state + local sales tax 6.0% (state) to 9.0% (Charleston + Myrtle Beach with hospitality + accommodations + Capital Project Sales Tax additions). Tourism-area surcharges layer on lodging-style RV park stays.
Worked example · South Carolina host at $48,000 net
Net rental income
$48,000
State income tax
$2,976
After-state
$45,024
Band: Bracketed 0-6.2%. Effective rate 6.20% on Schedule E net (after maintenance, insurance, depreciation, and commission paid to PickRV). Federal tax + self-employment tax apply separately and are not modeled here.
Interactive · South Carolina host projection
What your monthly net could look like
Move the sliders to your nightly rate and projected booked nights. The math chain uses real PickRV fees and South Carolina's actual income tax band. All numbers are projections, not guarantees.
$60 - $450 range
1 - 28 (default 10 — 60% occupancy on 200 listed days)
Commission
+15% markup
PickRV adds a 15% commission ON TOP of your base, baked into the price renters see — nothing is deducted from your base. Renters also pay a transparent 10% service fee shown before checkout (never a deduction from your payout).
Your gross (base take-home)
$175/night base × 10 nights
$1,750
PickRV commission (added on top — $0 from you)
$0 — the 15% commission is added ON TOP of your base for the renter, never withheld from you
$0
Insurance + maintenance reserve (10%)
Conservative reserve; actual varies by rig age + miles
−$175
Net before state tax
$1,575
South Carolina income tax (6.20%)
Bracketed 0-6.2%
−$98
Take-home (after South Carolina tax)
≈ $17,728/year before federal + self-employment tax
$1,477
Numbers are projections based on the values you set + the published PickRV fee schedule (PickRV adds a 15% commission on top of your base, baked into the price renters see; renters pay a transparent 10% service fee shown before checkout) + South Carolina's 2026 income tax brackets cited above. Federal income tax + self-employment tax (15.3% Social Security + Medicare on Schedule SE) apply on top and are not modeled here. Pre-LLC: zero verified bookings; this is a planning tool, not a revenue commitment. Projections are illustrative, not guarantees — the full set of assumptions is listed above.
What hosts get caught by
South Carolina caps motor vehicle sales/use tax at $500 max (Infrastructure Maintenance Fee) — but RV RENTALS still pay full sales tax
S.C. Code §56-3-627 imposes a $500 max Infrastructure Maintenance Fee on motor vehicle SALES + first-time registrations in SC. This $500 cap does NOT apply to RV rentals — rentals are taxed at the full combined state + local sales tax rate (6-9%). Hosts coming to SC from $0-cap states (MT/NH/OR/DE) need to clarify this distinction in vendor onboarding to avoid misquoting rental tax to renters.
Primary source ↗(opens in new tab)Myrtle Beach Memorial Day Atlantic Beach Bikefest + 100,000+ visitors → city imposes 23 mph 'Loop' traffic pattern + RV restrictions
Memorial Day weekend Atlantic Beach Bikefest brings 200,000+ visitors to the Grand Strand. Myrtle Beach imposes a 23-mile mandatory traffic loop on Ocean Blvd + Kings Hwy and restricts vehicles over 25 ft from the loop entirely. RVs delivered to North Myrtle Beach KOA, Lakewood, or Pirateland during this window face 4-6 hour Ocean Blvd transits + tow restrictions. Hosts marketing Memorial Day weekend Myrtle Beach trips must brief renters on the loop + alternate routes via SC-31.
Primary source ↗(opens in new tab)Primary sources · 3 citationsShow
- South Carolina Dept of Revenue — Individual Income Tax ↗
Top rate 6.2% for tax year 2024 (down from 6.3% in 2023 via Act 87 of 2024). Bracketed 0-6.2% with top triggering at $17,330 taxable single filer. Continued 0.1%/yr reductions targeted to 6.0% by 2027 if revenue conditions met.
- South Carolina Dept of Revenue — Sales and Use Tax ↗
State sales tax 6%; combined state + local + hospitality + capital project sales taxes reach 9% in Charleston (Charleston County 9%, Horry County 8%). Rental of tangible personal property is taxable.
- South Carolina DMV — Registration Fees ↗
Recreational vehicle registration $40-$160/yr based on class. Commercial vehicle registration $100-$1,100/yr by GVWR.
Last verified: 2026-06-04. State law changes at budget cycle (typically Jan 1 / Jul 1). PickRV refreshes this dataset annually. Not legal or tax advice — consult a state-licensed CPA before high-volume operation.
Frequently asked
Do I owe South Carolina sales tax on an RV rental?+
Yes. South Carolina taxes RV rentals as either tangible-property sales (most states) or accommodation services. The combined effective rate is ~7%. PickRV collects and remits via the marketplace facilitator law, so you don't file separately.
What's the marketplace facilitator law in South Carolina?+
South Carolina's marketplace facilitator law (effective post-Wayfair) requires platforms like PickRV to collect and remit sales tax on behalf of owners and renters. State Department of Revenue, Marketplace Facilitator Act.
Are there any per-day surcharges on South Carolina RV rentals?+
No per-day flat surcharge. Standard sales tax + local option only.
Can I get the tax refunded if I cancel?+
Yes. Per PickRV's cancellation policy (default flexible: full refund up to 48 hours before pickup), the entire tax-inclusive total auto-refunds. Owner-set strict cancellation may retain a portion of subtotal but state-collected tax is generally refunded per each state's rules if booking is voided.
South Carolina rules · last verified 2026-05-10
- · Tax: 8.50%
- · Min driver age: 21+ standard, 25+ Class A
- · Gravel roads: Allowed — disclosure required
- · Generator quiet: 22:00-07:00
Ready to roll?
South Carolina is waiting.
Flat 15% commission · 48h free cancel. Owners + companies + tour operators all welcome.