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South Carolina Department of Revenue
Policy Division

PO Box 125
Columbia, SC 29214-0575
Email: policy@dor.sc.gov

 

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NEW ADVISORY OPINIONS:

  • IL25-8 ​        Advisory Opinion Index
  • IL25-7​         Citator of SC Advisory Opinions
  • IL25-6​         Per Capita Income Figures for South Carolina
  • RP25-1​       Compliance Audits of the Capital Projects Sales Tax​
  • RR25-3       Withdrawals for Use (Sales and Use Tax)

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​
ContactComment Close Date
Conference (If requested) Date Approved
/Withdrawn
Final Number
​​Public Draft - ULFC (revised)

​Credit Against the Corporate License Fee (Utility License Fee Credit)
policy@dor.sc.gov
​5/8/2025
POSTPONED
​​Public Draft - Sourcing
​Sourcing Gross Receipts from Services
policy@dor.sc.gov
5/15/2025
TBD*​
​Public Draft - Withdrawal
​Withdrawal for Use
policy@dor.sc.gov
​3/12/2025
CANCELLED
​3/20/2025
RR25-3​
​​Public Draft - Capital Project​
​Compliance Audits of the Capital Project Sales Tax
policy@dor.sc.gov
​2/20/2025
CANCELLED
​3/27/2025
​RP25-1​

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 It is temporary, and is effective until superseded or modified by a change in the statute or regulation, court decision, or another Departmental advisory opinion.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 It is temporary and is binding on Department employees only until superseded or modified by a change in statute, regulation, court decision, or advisory opinion.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.