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Advisory opinions remain in effect unless superseded or modified by a change in statute, regulation, court decision, or another SCDOR advisory opinion.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Sales of Boats, Boat Motors and Boat Trailers	RR18-11	Casual Excise Tax, Sales & Use Tax	2018	Revenue Ruling	Superseded
Sales of Fire Trucks and Firefighting Equipment	RR18-12	Sales & Use Tax	2018	Revenue Ruling	Current
Sales Tax Holiday Dates for 2018	IL18-5	Sales & Use Tax	2018	Information Letter	Temporary
Streaming Subscription and Related Services - Viewing the Playing of Video Games, the Playing of Music, Live eSports Events or Similar Content of Third Party Broadcasters and Chat Services	PLR18-1	Sales & Use Tax	2018	Private Letter Ruling	Current
Table Top Ordering and Bill Payment Tablets Used by a Restaurant - Monthly Service and Game Fees	PLR18-2	Sales & Use Tax	2018	Private Letter Ruling	Current
Tax Legislative Update for 2018	IL18-12	Administrative - Interest Penalties & Waivers	2018	Information Letter	Temporary
Tax Legislative Update for 2018 - Subsequent Legislation	IL18-15	Administrative - Legislative & Regulations	2018	Information Letter	Temporary
Tax Relief for Persons and Businesses Affected by Hurricane Florence	IL 18-13(Revised)	Administrative - Tax Relief	2018	Information Letter	Temporary
Use of the 2% Local Accommodations Tax Fund; Withdrawal of SC Revenue Ruling #98-22	RR18-16	Sales & Use Tax	2018	Revenue Ruling	Current
Use Tax Information for Individuals, Businesses and Nonprofits	RR18-9	Sales & Use Tax	2018	Revenue Ruling	Current

Advisory Opinion Type

Status

Sales of Boats, Boat Motors and Boat Trailers

RR18-11

Casual Excise Tax, Sales & Use Tax

2018

Revenue Ruling

Superseded