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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
- IL17-18 Interest Rate
IL17-17 Per Capita Income Figures for South Carolina and South Carolina Counties
IL17-16 Job Tax Credit – County Rankings for 2018; Fee in Lieu of Property Taxes – Reduced Investment Counties; Tax Moratorium – Qualifying Counties
IL17-15 Tax Legislative Update for 2017
RR17-6 Refundable Motor Fuel Income Tax Credit
IL17-14 Interest Rate for Under/Overpayments – September 1985–December 2017
RR17-4 Residential Electricity Exemption - Nursing Homes, Assisted Living Facilities, Healthcare Facilities, Dormitories
RR17-5 Deed Recording Fee
IL17-13 Sample Affidavits – Deed Recording Fee
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|
|||SC Infrastructure and Economic Development Reform Act – Notice to Motor Vehicle, Motorcycle, and Trailer Dealers and Retailersemail@example.com||||||12/12/2017||IL17-10 (Revised)|
|||Per Capita Income Figures for SC and SC Countiesfirstname.lastname@example.org||||||11/17/17||IL17-17|
|||County Rankings for email@example.com||||||11/15/17||IL17-16|
|||Tax Legislative Update for firstname.lastname@example.org||||||9/20/17||
|||Interest Rate for Under/OverpaymentsInterest Rate for Under/Overpayments – September 1985–December email@example.com||9/12/17||||9/12/17||
Public Draft – Motor Fuel||Refundable Motor Fuel Income Tax Creditfirstname.lastname@example.org||9/19/17||Cancelled||9/20/17||
NamePublic Draft – Electricity||
SubjectResidential Electricity Exemption: Nursing Homes, Assisted Living Facilities, Healthcare Facilities, Dormitories and Prisons||
Comment Close Date7/20/17||Cancelled||
NamePublic Draft – Deed Fee||
SubjectDeed Recording Fee||
Comment Close Date6/22/17||
Conference (If requested)Cancelled||
|||Sample Affidavits – Deed Recording Feeemail@example.com||||||8/28/17||
*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.