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NEW ADVISORY OPINIONS:
IL19-21 Energy Efficient Manufactured Homes Incentive Program – Extension
RR19-6 Marketplace Facilitators and Third Parties Whose Products are Sold Via a Marketplace – Guidance and Tax Obligations
- IL19-22 Interest Rate
- IL19-23 Tax Legislative Update for 2019
- RR19-7 Sales to Government Employees, Foreign Diplomats, and Other Similar Employees While on Official Business
- RR19-8 Universal Service Fund Surcharge, Dual Party Relay Charge, and 911 Service Charge
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|
|||Tax Legislative Update for email@example.com||||||9/10/2019||IL19-23|
Public Draft - USF||Universal Service Fund Surcharge, Dual Part Relay Charge, and 911 Service Chargefirstname.lastname@example.org||8/29/2019||Cancelled||9/13/2019||RR19-8|
|Public Draft - Government Card||Sales to Government Employees, Foreign Diplomats, and Other Similar Employees While on Official Businessemail@example.com||8/27/2019||Cancelled||9/13/2019||RR19-7|
|||Energy Efficient Manufactured Homes Incentive Program – Extensionfirstname.lastname@example.org||||||8/1/2019||IL19-21|
|Public Draft - Marketplace Facilitators||Marketplace Facilitators and Third Parties Whose Products are Sold Via a Marketplace – Guidance and Tax Obligationsemail@example.com||8/13/2019||Cancelled||8/26/2019||RR19-6|
*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 It is temporary, and is effective until superseded or modified by a change in the statute or regulation, court decision, or another Departmental advisory opinion.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
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.