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NEW ADVISORY OPINIONS:
- IL24-21 County Rankings for 2025 - Job Tax Credit, Fee in Lieu of Property Taxes, and Tax Moratorium
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RR24-6 Rehabilitation Credits for Historic Structures and Historic Residential Structures
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IL24-20 Per Capita Income Figures for South Carolina and South Carolina Counties
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IL24-19 Interest Rate
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RR24-5 Military Servicemember and Spouse – Domicile and Taxation
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IL24-18 Sales of Beer or Wine to the Military
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IL24-17 Hurricane Helene Tax Relief for Persons and Businesses in South Carolina
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IL24-16 Tax Legislative Update for 2024
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IL24-15 Advisory Opinion Index
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IL24-14 Citator of SC Advisory Opinions
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IL24-13 Interest Rate
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IL24-12 Hurricane Debby Tax Relief for Persons and Businesses in South Carolina
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PLR24-3 Flex Dollars – Educational Meal Plans
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
/Withdrawn | Final Number |
|---|
Public Draft – Rehabilitation Credit
| Rehabilitation Credits for Historic Structures and Historic Residential Structures
| policy@dor.sc.gov
| 10/29/2024
| CANCELLED
| 12/16/2024
| RR24-6
|
Public Draft – TCRA
| South Carolina Textiles Communities Revitalization Act
| policy@dor.sc.gov
| 09/17/2024
| CANCELLED
|
| |
Public Draft – Military Residency
| Military Servicemember and Spouse – Domicile and Taxation
| policy@dor.sc.gov
| 08/27/2024
| CANCELLED
| 10/10/2024
|
RR24-5
|
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.
