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South Carolina Department of Revenue
Policy Division

PO Box 125
Columbia, SC 29214-0575

 

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NEW ADVISORY OPINIONS:

  • IL19-6 Interest Rate
  • IL19-7 Summary of South Carolina Individual Income Tax Conformity to the Internal Revenue Code through February 9, 2018
  • IL19-8 Farmers and Fisherman Penalty Relief for Tax Year 2018
  • IL19-9 Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
  • RR19-1           State Tax Deduction for Individuals who Itemize Deductions

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/Withdrawn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

​State Tax Deduction for Individuals who Itemize Deductions
policy@dor.sc.gov
​3/8/2019
​RR19-1

​Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
policy@dor.sc.gov
​3/15/2019
IL19-9

​Farmers and Fisherman Penalty Relief for Tax Year 2018
policy@dor.sc.gov
​3/13/2019
IL19-8

​Summary of South Carolina Individual Income Tax Conformity to the Internal Revenue Code through February 9, 2018
policy@dor.sc.gov

​3/12/2019
IL19-7

​Interest Rate
policy@dor.sc.gov

​2/27/2019
IL19-6
​Public Draft - Brewery
​Brewery Tours and Beer Samples
policy@dor.sc.gov
​3/19/2019
​3/26/2019
10:00 a.m.
MPC02
Public Draft - Micro-Distillery
​Micro-Distillery Tours and Liquor Tastings
policy@dor.sc.gov
​3/19/2019
​3/26/2019
11:00 a.m.
MPC02
​Public Draft - Addback
​State Tax Deduction for Individuals who Itemize Deductions
policy@dor.sc.gov
​2/26/2019
​Cancelled

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 It is temporary, and is effective until superseded or modified by a change in the statute or regulation, court decision, or another Departmental advisory opinion.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