South Carolina has released a revenue ruling detailing the taxability of individuals renting out rooms in their vacation homes, second homes, and places of abode with less than six sleeping rooms. A sales tax liability is incurred if a person rents out their home with less than 6 sleeping rooms while not living in it themselves during the rental time if the individual renting the room does so for less than 90 days. However, if a person rents out their home for 90 or more consecutive days to the same individual than no sales tax liability is incurred. Also, an individual can rent out rooms in their home to guests as in a “bed and breakfast” business while still living in their home and not incur a sales tax liability. See Revenue Ruling 04-12, May 24, 2004 for complete details. (Revenue Ruling 04-12, May 24, 2004)