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NEW ADVISORY OPINIONS:
- IL23-8 Citator of Advisory Opinions
IL23-9 Advisory Opinion Index
IL23-10 Interest Rate
IL23-11 Tax Legislative Update for 2023
IL23-12 Hurricane Idalia Tax Relief
IL23-13 Recognized Training Programs (ABL)
- IL23-14 Citator of SC Advisory Opinions
- IL23-15 Advisory Opinion Index
- IL23-16 Per Capita Income Figures for South Carolina and South Carolina Counties
- IL23-17 Interest Rate
- RP23-1 Return Due Date Falling on Saturday, Sunday, or Legal Holiday
RR23-1 South Carolina Tax Credit for Hiring Veterans
RR23-2 South Carolina Income Tax Credit for Hiring Formerly Incarcerated Individuals
RR23-3 Motor Vehicles, Motorcycles, Recreational Vehicles, and Self-Propelled Light Construction Eqipment
- RR23-4 Tax Exemption for Farmer - Frequently Asked Questions and List of Eligible Items
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|
|Public Draft – RR-DRF||SC Deed Recording Fee (Deed Recording Fee)||email@example.com||12/20/2023||12/27/2023|
|Public Draft – DRF Manual||SC Deed Recording Fee (Deed Recording Fee)||firstname.lastname@example.org||12/20/2023||12/27/2023|
|Public Draft – Return Due Date||Return Due Date Falling on Saturday, Sunday, or Legal Holidayemail@example.com||10/18/2023||10/25/2023|
|Public Draft – Farmers||Tax Exemption for Farmers – Frequently Asked Questions and List of Eligible Itemsfirstname.lastname@example.org||10/10/2023||10/17/2023|
|Public Draft – Max Tax||Motor Vehicles, Motorcycles, Recreational Vehicles, and Self-Propelled Light Construction Equipmentemail@example.com||09/18/2023||09/22/2023|
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
NOTE 1: Advisory Opinions marked "draft" are staff drafts and are not the position of the Department.
Policy - Advisory Opinion Comments
PO Box 125
Columbia, SC 29214-0575
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.