Certain advisory opinions—Revenue Rulings, Revenue Procedures, and Private Letter Rulings—are published as public drafts before they are finalized.
During this public comment period, you can submit comments to the SCDOR and request a conference to discuss your comments if needed. After the review period closes, the SCDOR finalizes the draft and publishes the approved advisory opinion.
Draft Advisory Opinions
| Draft name | Subject | Comment Close Date | Conference date (if requested) | Date approved/withdrawn | Final number |
|---|---|---|---|---|---|
| Public Draft - ABRC | Abandoned Building Revitalization Credit | 11/13/2025 | 11/19/2025 | ||
| Public Draft - CPST | Paying Project Debt using a Capital Project Sales Tax | 10/10/2025 | CANCELED | 10/15/2025 | RR-25-7 |
| Public Draft - Farmers | Tax Exemption for Farmers - Frequently Asked Questions and List of Eligible Items | 8/22/2025 | CANCELED | 9/11/2025 | RR25-6 |
| Public Draft - Collegiate Sporting Venues | Requirements for Collegiate Sporting Venues Holding Beer and Wine Permits | 8/07/2025 | CANCELED | 08/29/2025 | RP25-2 |
| Public Draft - NJC | New Jobs Credit | 6/19/2025 | CANCELED | 7/11/2025 | RR25-5 |
| Public Draft - Sourcing | Sourcing Gross Receipts from Services | 5/15/2025 | TBD* |
To submit comments or request a conference:
- email policy@dor.sc.gov
or - mail to
South Carolina Department of Revenue
Tax Policy Services - Advisory Opinion Comments
PO Box 125
Columbia, SC 29214-0575
Conferences are only held if requested before the comment due date.
- If requested, conferences are held at the SCDOR’s Columbia Office (300A Outlet Pointe Blvd, Columbia, SC)
Additional information about temporary or draft opinions
- Advisory Opinions marked "draft" are staff drafts and are not the position of the SCDOR.
- A Temporary Revenue Ruling or Temporary Revenue Procedure is issued to provide immediate guidance to the public when needed due to time constraints and emerging issues. It is temporary and is effective only until superseded or modified by a change in statute, regulation, court decision, or advisory opinion.
- Advisory Opinions approved by the Director are binding on SCDOR employees; they are not binding on the public. They are general statements of position that provide guidance to the public and SCDOR 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 Advisory opinions remain in effect unless superseded or modified by a change in statute, regulation, court decision, or advisory opinion.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 SCDOR, or its employees.