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South Carolina Department of Revenue
Policy Division

P.O. Box 125
Columbia, SC 29214

 

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NEW ADVISORY OPINIONS:

  • IL17-10 (Revised) SC Infrastructure and Economic Development Reform Act – Notice to Motor Vehicle, Motorcycle, and Trailer Dealers and Retailers
  • IL17-18 Interest Rate
  • IL17-17 Per Capita Income Figures for South Carolina and South Carolina Counties
  • IL17-16 Job Tax Credit – County Rankings for 2018; Fee in Lieu of Property Taxes – Reduced Investment Counties; Tax Moratorium – Qualifying Counties
  • IL17-15 Tax Legislative Update for 2017
  • RR17-6 Refundable Motor Fuel Income Tax Credit
  • IL17-14 Interest Rate for Under/Overpayments – September 1985–December 2017
  • RR17-4 Residential Electricity Exemption - Nursing Homes, Assisted Living Facilities, Healthcare Facilities, Dormitories
    and Prisons
  • RR17-5 Deed Recording Fee
  • IL17-13 Sample Affidavits – Deed Recording Fee

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/Withdrawn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

​SC Infrastructure and Economic Development Reform Act – Notice to Motor Vehicle, Motorcycle, and Trailer Dealers and Retailers
policy@dor.sc.gov


​12/12/2017
​IL17-10 (Revised)

​Interest Rate
policy@dor.sc.gov
​12/06/17
IL17-18

Per Capita Income Figures for SC and SC Counties​policy@dor.sc.gov

​11/17/17
IL17-17

​County Rankings for 2018
policy@dor.sc.gov

​11/15/17
IL17-16
​Tax Legislative Update for 2017policy@dor.sc.gov
​9/20/17 ​IL17-15
​Interest Rate for Under/OverpaymentsInterest Rate for Under/Overpayments – September 1985–December 2017​policy@dor.sc.gov​9/12/17​9/12/17 IL17-14
​Public Draft  – Motor FuelRefundable Motor Fuel Income Tax Credit​​policy@dor.sc.gov9/19/17​​Cancelled​9/20/17 ​RR17-6
Draft NamePublic Draft – Electricity Subject​Residential Electricity Exemption: Nursing Homes, Assisted Living Facilities, Healthcare Facilities, Dormitories and Prisons Contact​policy@dor.sc.gov
Comment Close Date7/20/17Cancelled Date Approved
/Withdrawn
​8/28/17
Final NumberRR17-4
Draft NamePublic Draft – Deed Fee Subject​Deed Recording Fee Contact​policy@dor.sc.gov
Comment Close Date6/22/17 Conference (If requested)Cancelled Date Approved
/Withdrawn
8/28/17​
Final NumberRR17-5
​Sample Affidavits – Deed Recording Fee​policy@dor.sc.gov​8/28/17 IL17-13

*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:

Policy-Advisory Opinion Comments
South Carolina Department of Revenue
300A Outlet Pointe Blvd
P.O. Box 125
Columbia, South Carolina 29214-0702
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.