S.C. Code Regs. § § 117-307.7
An optional charge for hurricane rental insurance is not subject to either the 7% sales tax on accommodations under Code Section 12-36-920(A) or the 6% sales tax as an "additional guest charge" under Code Section 12-36-920(B). However, if the charge for hurricane rental insurance is mandatory, then the charge is subject to the 7% sales tax as a part of the charge for furnishing the sleeping accommodations.
Note: If a mandatory evacuation order or hurricane causes the complete cancellation of a person's vacation because law enforcement will not allow anyone to enter the area during the entire time originally reserved for the vacation, or a hurricane destroys the rental unit and the vacationer cannot take occupancy of the unit or any replacement unit during the entire time originally reserved for the vacation, then the sleeping accommodations were not "furnished" and the charges for the sleeping accommodations are not subject to the tax. In addition, charges for the optional or mandatory hurricane rental insurance are not subject to the tax.
S.C. Code Regs. § 117-307.7