Get the latest news from our Policy Division delivered straight to your inbox! Sign up for email alerts at
NEW ADVISORY OPINIONS:
RP20-1 Department of Revenue Internal Tax Appeals Process and Procedure
RP20-2 Voluntary Disclosure of Nexus
IL20-1 Interest Rate
IL20-2 Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
RR20-1 Sales of Boats, Boat Motors, and Airplanes
IL20-3 Tax Relief for Persons and Businesses Impacted by Coronavirus (COVID-19)
IL20-4 Extended Tax Relief Restated and Updated – Persons and Businesses Affected by Coronavirus (COVID-19)
IL20-5 Curbside Delivery or Pick-Up Area for Beer and Wine - Temporary Authorization Due to Coronavirus Disease (COVID-19) State of Emergency
- PLR20-2 Peer-to-Peer Motor Vehicle Rentals Through a Marketplace Facilitator
- PLR20-3 Concrete Mixing Charges for Use in Road Construction Project
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|
||| Concrete Mixing Charges for Use in Road Construction Projectemail@example.com||||||03/31/20||PLR20-3|
|||Peer-to-Peer Motor Vehicle Rentals Through a Marketplace Facilitatorfirstname.lastname@example.org||||||03/31/20||PLR20-2|
|||Curbside Delivery or Pick-Up Area for Beer and Wine - Temporary Authorization Due to Coronavirus Disease (COVID-19) State of Emergencyemail@example.com||||||03/23/20||IL20-5|
|||Extended Tax Relief Restated and Updated – Persons and Businesses Affected by Coronavirus (COVID-19)||firstname.lastname@example.org||||||03/23/20||
|||Tax Relief for Persons and Businesses Impacted by Coronavirus (COVID-19)||email@example.com||||||03/17/20||IL20-3|
|||Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Informationfirstname.lastname@example.org||||||03/03/20||IL20-2|
|Public Draft - Casual Excise Tax||Sales of Boats, Boat Motors, and Airplanesemail@example.com||03/04/20||Cancelled||03/09/20||RR20-1|
|Public Draft - Voluntary Disclosure||Voluntary Disclosure of Nexusfirstname.lastname@example.org||02/14/20||Cancelled||||RP20-2|
|Public Draft - Tobacco||Tobacco Company Payments to Retailers (“Buydowns” and Other Promotional Payments)||email@example.com||02/06/20||02/11/20|
Document on Hold
|Public Draft - Appeals||Department of Revenue Internal Tax Appeals Process and Procedurefirstname.lastname@example.org||02/11/20||Cancelled||02/21/20||
*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 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.