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South Carolina Department of Revenue
Policy Division

PO Box 125
Columbia, SC 29214-0575

South Carolina Department of Revenue
Office of General Counsel

300A Outlet Pointe Boulevard
Columbia, SC 29210
Phone: 803-898-5130

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


Cita​tor​ 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.​

Request a Ruling

​Requests for PLRs must be in writing from a specific person or that person's representative. PLRs will NOT be issued in response to oral inquiries.​



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.
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