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NEW ADVISORY OPINIONS:

  • IL19-10           Proposed Treasury Regulation 1.170A-1 – Potential Impact on Charitable Contribution Deduction and State Tax Credits
  • IL19-11           Per Capita Income Figures for State of South Carolina
  • RR19-2           Brewery Tours and Beer Samples
  • RR19-3           Micro-Distillery Tours and Liquor Tastings
  • IL19-12           Advisory Opinion Index
  • IL19-13           Citator of SC Advisory Opinions
  • IL19-14           Economic Nexus – Marketplace Facilitator – New Law Effective April 26, 2019

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/Withdrawn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

​Economic Nexus – Marketplace Facilitator – New Law Effective April 26, 2019
policy@dor.sc.gov
​5/7/2019
​IL19-14

​Citator of SC Advisory Opinions
policy@dor.sc.gov
​4/23/2019
​IL19-13

​Advisory Opinion Index
policy@dor.sc.gov
​4/23/2019
IL19-12

​Per Capita Income Figures for State of SC
policy@dor.sc.gov
​4/3/2019
IL19-11

​Proposed Treasury Regulation 1.170A-1 – Potential Impact on Charitable Contribution Deduction and State Tax Credits
policy@dor.sc.gov
​4/3/2019
IL19-10
​Public Draft - Brewery
​Brewery Tours and Beer Samples
policy@dor.sc.gov
​3/19/2019
​Cancelled
​4/9/2019
RR19-2
​Public Draft - Micro-Distillery
​Micro-Distillery Tours and Liquor Tastings
policy@dor.sc.gov
​3/19/2019
​Cancelled
​4/9/2019
​RR19-3
Public Draft - Residential Electricity
​Residential Electricity and Fuel Exemption – Primary Residence, Vacation Homes and Second Homes
policy@dor.sc.gov
​11/20/2018
​Cancelled

*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 It is temporary, and is effective until superseded or modified by a change in the statute or regulation, court decision, or another Departmental advisory opinion.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:

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.