Past Policies

“Under state statute, TERC staff or committee members cannot legally advise local governments on how to spend funds or tell them what may be appropriate use of funds. TERC staff may direct interested parties to the state statute regarding accommodations tax funds. Please see the attached for further information.” 

Policy on the Interpretation of “TOURISM RELATED EXPENDITURES” (PDF)
SC Revenue Ruling #98-22 Subject: Use of Accommodations Tax Funds (PDF)
Further Clarification Language (PDF)
Further Additional Clarification (PDF)