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NEW ADVISORY OPINIONS:

  • IL19-21          ​ Energy Efficient Manufactured Homes Incentive Program – Extension
  • RR19-6          ​ Marketplace Facilitators and Third Parties Whose Products are Sold Via a Marketplace – Guidance and Tax Obligations
  • IL19-22          ​ Interest Rate
  • IL19-23          ​ Tax Legislative Update for 2019
  • RR19-7          ​ Sales to Government Employees, Foreign Diplomats, and Other Similar Employees While on Official Business
  • RR19-8          ​ Universal Service Fund Surcharge, Dual Party Relay Charge, and 911 Service Charge 

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/Withdrawn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

​Tax Legislative Update for 2019
policy@dor.sc.gov
​9/10/2019
IL19-23

​Interest Rate
policy@dor.sc.gov

​8/31/2019
IL19-22
​Public Draft - USF
​Universal Service Fund Surcharge, Dual Part Relay Charge, and 911 Service Charge
policy@dor.sc.gov
​8/29/2019
Cancelled
​9/13/2019
RR19-8
​Public Draft - Government Card
Sales to Government Employees, Foreign Diplomats, and Other Similar Employees While on Official Business
policy@dor.sc.gov
​8/27/2019
Cancelled
​9/13/2019
RR19-7

​Energy Efficient Manufactured Homes Incentive Program – Extension
policy@dor.sc.gov
​8/1/2019
IL19-21
​Public Draft - Marketplace Facilitators
​Marketplace Facilitators and Third Parties Whose Products are Sold Via a Marketplace – Guidance and Tax Obligations
policy@dor.sc.gov
​8/13/2019
Cancelled
​8/26/2019
RR19-6

*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 It is temporary, and is effective until superseded or modified by a change in the statute or regulation, court decision, or another Departmental advisory opinion.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 sent via email 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.