South Carolina Taxation Realignment Commission Update

South Carolina Capitol BuildingDuring the 2009 - 2010 South Carolina legislative years, ARDA-Carolinas and ARDA-ROC partnered to preserve the current sales tax exemption for the sale, resale and exchange of timeshare interests currently provided in South Carolina law. 

In addition, ARDA-Carolinas and ARDA-ROC are working to prevent the imposition of a new transient occupancy tax on timeshare maintenance fees currently being considered by the South Carolina Taxation Realignment Commission. 

The information below provides background information and ongoing details on the matter.



Issue Timeline and Resource Documents

Documents from November 12, 2009 Meeting - (PDF format)

Local Accommodations and Hospitality Tax Subcommittee - August 27, 2010 - (PDF format)

Documents from October 7, 2010 Meeting - (PDF format)

Documents from October 28, 2010 Meeting - (PDF format)