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NEW ADVISORY OPINIONS:
- IL25-5 SC Infrastructure and Economic Development Reform Act
- RR25-3 Withdrawals for Use (Sales and Use Tax)
- IL25-4 Interest Rate
- RR25-2 Sales of Boat Trailers, Farm Trailers, and Other Utility Trailers
- RR25-1
(revised) South Carolina Textiles Communities Revitalization Act
- IL25-3 Advisory Opinion Index
- IL25-2 Citator of SC Advisory Opinions
- IL25-1
(revised) Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
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
/Withdrawn | Final Number |
|---|
Draft Name
Public Draft - ULFC
| Subject
Credit Against the Corporate License Fee (Utility License Fee Credit)
| Contactpolicy@dor.sc.gov
| Comment Close Date
4/11/2025
| Conference (If requested)4/22/2025
MPC06
10:00am | Date Approved
/Withdrawn | Final Number |
Draft Name
Public Draft - Sourcing
| Subject
Sourcing Gross Receipts from Services
| Contactpolicy@dor.sc.gov
| Comment Close Date
5/15/2025
| Conference (If requested)TBD* | Date Approved
/Withdrawn | Final Number |
Draft Name
Public Draft - Withdrawal
| Subject
Withdrawal for Use
| Contactpolicy@dor.sc.gov
| Comment Close Date
3/12/2025
| Conference (If requested)CANCELLED
| Date Approved
/Withdrawn 3/20/2025
| Final NumberRR25-3 |
Draft Name
Public Draft - Capital Project
| Subject
Compliance Audits of the Capital Project Sales Tax
| Contactpolicy@dor.sc.gov
| Comment Close Date
2/20/2025
| Conference (If requested)CANCELLED
| Date Approved
/Withdrawn
| Final Number |
Draft Name
Public Draft - BMUT
| Subject
Sales of Boat Trailers, Farm Trailers, and Other Utility Trailers
| Contactpolicy@dor.sc.gov
| Comment Close Date
1/23/2025
| Conference (If requested)CANCELLED
| Date Approved
/Withdrawn 2/11/2025
| Final NumberRR25-2
|
Draft Name
Public Draft – TCRA
| Subject
South Carolina Textiles Communities Revitalization Act
| Contactpolicy@dor.sc.gov
| Comment Close Date
09/17/2024
| Conference (If requested)CANCELLED
| Date Approved
/Withdrawn 2/10/2025
| Final NumberRR25-1
(revised)
|
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
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.
