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NEW ADVISORY OPINIONS:

  • RR22-4          Federal Employee Retention Credit – Modification for Qualified Wages for Tax Years 2020 and 2021​
  • RR22-5          Income Taxes Paid by a Pass-Through Entity to Other States on Personal Service Income and Other Business Income and the Credit for Taxes Paid to Other States​
  • IL2​2-9            Interest Rate
  • IL22-10          Sales Tax Holiday Dates for 2022
  • IL22-11​          Citator of SC Advisory Opinions
  • IL22-12​          Advisory Opinion Index

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/Withdrawn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
​​Public Draft –​ Entity Elections
​Income Taxes Paid by a Pass-Through Entity to Other States on Personal Service Income and Other Business Income and the Credit for Taxes Paid to Other
policy@dor.sc.gov
​06/01/22

​06/06/22
CANCELED
​06/10/22
RR22-5​
​​Public Draft – Retention Credit
​Federal Employee Retention Credit – Modification for Qualified Wages for Tax Years 2020 and 2021
policy@dor.sc.gov
​06/08/22
​06/14/22
CANCELED​
​06/10/22
​​RR22-4

​Sales Tax Holiday Dates for 2022
policy@dor.sc.gov

​06/28/22​
​IL22-10

The purpose of a TRP (Temporary Revenue Procedure) is to provide immediate procedural guidance to the public. It is temporary, and is effective until super6seded 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 It is temporary and is binding on Department employees only until superseded or modified by a change in statute, regulation, court decision, or advisory opinion.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.