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South Carolina Department of Revenue
Policy Division

P.O. Box 125
Columbia, SC 29214
 
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Advisory Opinions:​

The SCDOR issues advisory opinions to provide guidance concerning the application of laws administered by the Department. The advisory opinions drafted and recommended by Policy to the Director are:

  • Revenue Rulings
  • Revenue Procedures
  • Letter Rulings
  • Information Letters

Citator:

Citator is issued quarterly that 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.​

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FIND AN ADVISORY OPINION​

Alphabeti​c​al Index (By Tax Category)
 From 1987- Present
 Calendar Year Index​
 From 2003- Present

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 New & Draft Advisory Opinions
View the latest approved and draft advisory opinions from the SCDOR Policy Division.