{"data":{"id":"us-sc/s.c.-code-ann.-45-4-90","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 45-4-90","heading":"Exemption for tax on accommodations for transients.","body":"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.","path":["Title 45 - HOTELS, MOTELS, RESTAURANTS, AND BOARDINGHOUSES","CHAPTER 4 South Carolina Bed and Breakfast Act"],"source_url":"https://www.scstatehouse.gov/code/t45c004.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T07:36:59Z","sha256":"cc2eb70b320b0471a2fd2679dd12a303540a19a42d1acc043db9b7aa087bf4e2","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-45-4-80","next":"us-sc/s.c.-code-ann.-45-5-10"},"notice":"GroundRules: Original legal text. Not legal advice."}