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NEW ADVISORY OPINIONS:
RR18-8 Utility License Fee Credit Under Code Section 12-20-105
RR18-9 Use Tax Information for Individuals, Businesses and Nonprofits
RR18-10 Purchases by Individuals 85 Years of Age and Older
RR18-11 Sales of Boats, Boat Motors, and Boat Trailers
RR18-12 Sales of Fire Trucks and Firefighting Equipment
IL18-5 Sales Tax Holiday Dates for 2018
- IL18-6 Per Capita Income Figures for State of SC
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|
|||Per Capita Income Figures for State of SCfirstname.lastname@example.org||||||06/18/2018||IL18-6|
|||Sales Tax Holiday Dates for email@example.com||||||06/18/2018||IL18-5|
|Public Draft - Fire Truck||Sales of Fire Trucks and Firefighting Equipmentfirstname.lastname@example.org||05/25/2018||Cancelled||06/11/2018||RR18-12|
|Public Draft - Boats||Sales of Boats, Boat Motors, and Boat Trailersemail@example.com||05/25/2018||Cancelled||06/07/2018||
|Public Draft - Utility||Utility License Fee Credit Under Code Section firstname.lastname@example.org||05/24/2018||Cancelled||06/07/2018||RR18-8|
| Public Draft - 85+ ||Purchases by Individuals 85 Years of Age and Olderemail@example.com||05/23/2018||Cancelled||06/07/2018||
| Public Draft - Use Tax||Use Tax Information for Individuals, Businesses, and Nonprofitsfirstname.lastname@example.org||05/23/2018||Cancelled||06/07/2018||
| Public Draft - DMF||Destination Marketing Feesemail@example.com||05/03/2018||Cancelled||05/14/2018||RR18-7|
*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 It is temporary, and is effective until superseded or modified by a change in the statute or regulation, court decision, or another Departmental advisory opinion.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.