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Advisory opinions remain in effect unless superseded or modified by a change in statute, regulation, court decision, or another SCDOR advisory opinion.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
Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information	IL18-1	Sales & Use Tax	2018	Information Letter	Superseded
Local Sales and Use Taxes, Catawba Tribal Sales and Use Tax	RR18-15	Sales & Use Tax	2018	Revenue Ruling	Superseded
Local Transportation Tax - Guidelines	IL18-10	Sales & Use Tax	2018	Information Letter	Current
Manufacturing Property - New partial Property Tax Exemption	RR18-13	Property Tax	2018	Revenue Ruling	Superseded
Motor Vehicles, Motorcycles, Trailers, Semitrailers, Pole Trailers and Other Vehicles	RR18-1	Sales & Use Tax	2018	Revenue Ruling	Modified
Per Capita Income Figures for State of South Carolina	IL18-6	Income Tax, Property Tax, Sales & Use Tax	2018	Information Letter	Temporary
Personal Watercrafts - Maximum Sales and Use Tax Provisions	RR18-4	Sales & Use Tax	2018	Revenue Ruling	Current
Purchases by Individuals 85 Years of Age and Older	RR18-10	Sales & Use Tax	2018	Revenue Ruling	Current
Racing Gasoline	RR18-6	Motor Fuel User Fee	2018	Revenue Ruling	Current
Retailers Without a Physical Presence ("Remote Sellers") - Economic Nexus	RR18-14	Sales & Use Tax	2018	Revenue Ruling	Current

Advisory Opinion Type

Status

Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information

IL18-1

Sales & Use Tax

2018

Information Letter

Superseded