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NEW ADVISORY OPINIONS:

  • RP20-1          ​Department of Revenue Internal Tax Appeals Process and Procedure
  • RP20-2          ​Voluntary Disclosure of Nexus
  • IL20-1            Interest Rate
  • IL20-2            Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
  • RR20-1          ​Sales of Boats, Boat Motors, and Airplanes
  • IL20-3            Tax Relief for Persons and Businesses Impacted by Coronavirus (COVID-19)
  • IL20-4            Extended Tax Relief Restated and Updated – Persons and Businesses Affected by Coronavirus (COVID-19)
  • IL20-5            Curbside Delivery or Pick-Up Area for Beer and Wine - Temporary Authorization Due to Coronavirus Disease (COVID-19) State of Emergency
  • PLR20-2        Peer-to-Peer Motor Vehicle Rentals Through a Marketplace Facilitator
  • PLR20-3        Concrete Mixing Charges for Use in Road Construction Project

Advisory Opinion Tracker

The following "draft" or "temporary" advisory opinions are available for comments. The information below provides a list of current issues under consideration by the SCDOR. A conference will be held only if one is requested before the close date for receiving comments. Conferences (if requested) are held at the SCDOR main office, 300A Outlet Pointe Blvd, Columbia, S.C.

Draft NameSubject​ContactComment Close DateConference (If requested) Date Approved
/Withdrawn
Final Number

​ Concrete Mixing Charges for Use in Road Construction Project
policy@dor.sc.gov
​03/31/20
PLR20-3

​Peer-to-Peer Motor Vehicle Rentals Through a Marketplace Facilitator
policy@dor.sc.gov
​03/31/20
​PLR20-2

​Curbside Delivery or Pick-Up Area for Beer and Wine - Temporary Authorization Due to Coronavirus Disease (COVID-19) State of Emergency
policy@dor.sc.gov
​03/23/20
IL20-5

​Extended Tax Relief Restated and Updated – Persons and Businesses Affected by Coronavirus (COVID-19)
policy@dor.sc.gov
​03/23/20
​IL20-4

​Tax Relief for Persons and Businesses Impacted by Coronavirus (COVID-19)
policy@dor.sc.gov
​03/17/20
IL20-3

​Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
policy@dor.sc.gov
​03/03/20
IL20-2

​Interest Rate
policy@dor.sc.gov

0​2/28/20
​IL20-1
​Public Draft - Casual Excise Tax
​Sales of Boats, Boat Motors, and Airplanes
policy@dor.sc.gov
​03/04/20
​Cancelled
​03/09/20
RR20-1
​Public Draft - Voluntary Disclosure
​Voluntary Disclosure of Nexus
policy@dor.sc.gov
0​2/14/20
​Cancelled
RP20-2
Public Draft - Tobacco
​Tobacco Company Payments to Retailers (“Buydowns” and Other Promotional Payments)
policy@dor.sc.gov
​02/06/20
​02/11/20
10:00 am
MPC02
​02/25/20
Document on Hold
​Public Draft - Appeals
​Department of Revenue Internal Tax Appeals Process and Procedure
policy@dor.sc.gov
​02/11/20
​Cancelled
​02/21/20
​RP20-1

*The purpose of a TRP (Temporary Revenue Procedure) is to provide immediate procedural guidance to the public. It is temporary, and is effective until superseded or modified by a change in the statute or regulation, court decision, or another Departmental advisory opinion.

​​​Comments can be emailed to the address listed above, or mailed to:

South Carolina Department of Revenue 
Policy - Advisory Opinion Comments

PO Box 125
Columbia, SC 29214-0575
NOTE 1: Advisory Opinions marked "draft" are staff drafts and are not the position of the Department.
NOTE 2: A Temporary Revenue Ruling or Temporary Revenue Procedure is issued to provide immediate guidance due to time constraints and emerging issues. It is temporary and is binding on Department employees only until superseded or modified by a change in statute, regulation, court decision, or advisory opinion.
NOTE 3: Advisory Opinions approved by the Director are binding on Department employees; they are not binding on the public. They are general statements of position that provide guidance to the public and Department employees; they are not agency regulations and do not prescribe rules. Advisory opinions remain in effect unless superseded or modified by a change in statute, regulation, court decision, or advisory opinion. An Information Letter is used to announce general information. It has no precedential value, and is not binding on the public, the Department, or its employees.