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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.
*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 It is temporary, and is effective until superseded or modified by a change in the statute or regulation, court decision, or another Departmental advisory opinion.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 It is temporary and is binding on Department employees only until superseded or modified by a change in statute, regulation, court decision, or advisory opinion.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 Advisory opinions remain in effect unless superseded or modified by a change in statute, regulation, court decision, or advisory opinion.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.