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NEW ADVISORY OPINIONS:
IL17-10 (Revised) SC Infrastructure and Economic Development Reform Act – Notice to Motor Vehicle, Motorcycle, and Trailer Dealers and Retailers
IL18-1 Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
RR18-1 Motor Vehicles, Motorcycles, Trailers, Semitrailers, Pole Trailers and Other Vehicles
IL18-2 Interest Rate
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 Name||Subject||Contact||Comment Close Date||Conference (If requested)|| Date Approved|
|Public Draft - Late Loads||"Late Loads" and Other Supplier Return Adjustmentsemail@example.com||04/12/2018||04/19/2018|
Public Draft - Kerosene||Kerosenefirstname.lastname@example.org||04/12/2018||04/19/2018|
|||Motor Vehicles, Motorcycles, Trailers, Semitrailers, Pole Trailers and Other Vehiclesemail@example.com||||||03/05/2018||
|Public Draft - Gas||Compressed Natural Gas, Liquefied Natural Gas and Liquefied Petroleum Gas Conversion to Gallon Equivalentsfirstname.lastname@example.org||03/27/2018||04/03/2018|
|||Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Informationemail@example.com||
|Public Draft - Racing||Racing Gasolinefirstname.lastname@example.org||03/09/2018||Cancelled|||||
|Public Draft - Motor Vehicles||Motor Vehicles, Motorcycles, Trailers, Semitrailers, Pole Trailers and Other Vehiclesemail@example.com||01/25/2018||Cancelled|||||
|||SC Infrastructure and Economic Development Reform Act – Notice to Motor Vehicle, Motorcycle, and Trailer Dealers and Retailersfirstname.lastname@example.org||||||12/12/2017||
*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 It is temporary, and is effective until superseded or modified by a change in the statute or regulation, court decision, or another Departmental advisory opinion.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:
Policy-Advisory Opinion Comments
NOTE 1: Advisory Opinions marked "draft" are staff drafts and are not the position of the Department.
South Carolina Department of Revenue
300A Outlet Pointe Blvd
P.O. Box 125
Columbia, South Carolina 29214-0702
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.