Advisory Opinion Search | South Carolina Department of Revenue

The SCDOR issues advisory opinions to provide guidance concerning the application of laws administered by the Department.

The SCDOR's Tax Policy Services Division currently issues four types of advisory opinions: Revenue Ruling (RR), Revenue Procedure (RP), Private Letter Ruling (PLR), and Information Letter (IL). Other advisory opinion types have been issued in the past.

The procedures for issuing advisory opinions, including the definition of each type, are outlined in Revenue Procedure 09-3.

Advisory opinions remain in effect unless superseded or modified by a change in statute, regulation, court decision, or another SCDOR advisory opinion.
Some are published as drafts for public review and comment before they are finalized.
Once issued, advisory opinions are numbered sequentially, with the first two digits reflecting the publication year.

A Citator is issued quarterly and identifies the effect that new advisory opinions have on previous ones. The Citator does not include the effect that new laws, regulations, or court decisions have on previous advisory opinions.

Popular resources

Get the latest version of these frequently updated Information Letters:

Policy Name	Policy #	Tax Category	Year	Advisory Opinion Type	Status
Sales Tax Holiday Dates for 2019	IL19-17	Sales & Use Tax	2019	Information Letter	Temporary
Sales to Government Employees, Foreign Diplomats, and Other Similar Employees While on Official Business	RR19-7	Accommodations Tax, Sales & Use Tax	2019	Revenue Ruling	Current
State Tax Deduction for Individuals who Itemize Deductions	RR19-1	Income Tax	2019	Revenue Ruling	Current
Summary of South Carolina Individual Income Tax Conformity to the Internal Revenue Code through February 9, 2018	IL19-7	Income Tax	2019	Information Letter	Current
Tax Legislative Update for 2019	IL19-23	Administrative - Legislative & Regulations	2019	Information Letter	Temporary
Universal Service Fund Surcharge, Dual Party Relay Charge, and 911 Service Charge	RR19-8	Sales & Use Tax	2019	Revenue Ruling	Current
"Late Loads" and Other Supplier Return Adjustments	RP18-1	Motor Fuel User Fee	2018	Revenue Procedure	Current
Advisory Opinion Index	IL18-8	Administrative - Citator & Indexes	2018	Information Letter	Superseded
Advisory Opinion Index	IL18-3	Administrative - Citator & Indexes	2018	Information Letter	Superseded
Barges - Maximum Sales and Use Tax Provisios	RR18-5	Sales & Use Tax	2018	Revenue Ruling	Current

Advisory Opinion Type

Status

Sales Tax Holiday Dates for 2019

IL19-17

Sales & Use Tax

2019

Information Letter

Temporary