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Advisory opinions remain in effect unless superseded or modified by a change in statute, regulation, court decision, or another SCDOR advisory opinion.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
Consumer Price Index for Millage Calculation	IL03-3	Property Tax	2003	Information Letter	Superseded
Corporate Tax Moratoriums - Qualifying Counties; Fee In Lieu of Property Taxes - Reduced Investment Counties	IL03-4	Income Tax, Property Tax	2003	Information Letter	Temporary
DSL Internet Access	PLR03-2	Sales & Use Tax	2003	Private Letter Ruling	Current
Exemption Certificates - Sales by Certain Nonprofit Organizations	RP03-3	Sales & Use Tax	2003	Revenue Procedure	Superseded
Exemption Certificates - Sales by Certain Nonprofit Organizations	RP03-6	Sales & Use Tax	2003	Revenue Procedure	Current
Exemptions - Local Sales and Use Taxes - Collected by the Department of Revenue	IL03-7	Sales & Use Tax	2003	Information Letter	Superseded
Exemptions - Local Sales and Use Taxes - Collected by the Department of Revenue	IL03-26	Sales & Use Tax	2003	Information Letter	Superseded
Foreign Diplomats	IL03-2	Sales & Use Tax	2003	Information Letter	Current
Gifts - Multistate Transactions	RR03-3	Sales & Use Tax	2003	Revenue Ruling	Current
Interest Rate	IL03-5	Administrative - Interest, Penalties & Waivers	2003	Information Letter	Temporary

Advisory Opinion Type

Status

Consumer Price Index for Millage Calculation

IL03-3

Property Tax

2003

Information Letter

Superseded