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NEW ADVISORY OPINIONS:

  • IL22-17​          SC Infrastructure and Economic Development Reform Act​
  • IL​22-18 (revised)​          One-Time Individual Income Tax Refund (Rebate) in 2022​
  • IL2​2-19          Hurricane Ian Tax Relief for Persons and Businesses in South Carolina
  • IL22-20   ​       Citator of SC Advisory Opinions​
  • IL22-21  ​        Advisory Opinion Index
  • RR22-6          Sales of Boats, Boat Motors, and Airplanes
  • RR22​-7          Sales of Boats, Boat Motors, and Boat Trailers 
  • RR22-8          Local Sales and Use Taxes and Catawba Tribal Sales and Use Tax 
  • RR22-9          Injectable Medications and Injectable Biologics Sold to Hospitals and Independent Surgery Centers – Exemption in Code Section 12-36-2120(80)​
  • RR22-10        Inflation Fees, Convenience Fees, Non-Cash Adjustment Fees, and Similar Fees ​
  • RR22-11        Age 65 and Older Deduction, Retirement Income Deductions, and Earned Income Offset by Military Retirement​​
  • RR22-12​        Fuel Surcharges by Retailers Delivering Tangible Personal Property​
  • RR22-13​        Manufacturing Property – Partial Property Tax Exemption
  • PLR2​2-2        Chemically Injected Medication – Exemption in Code Section 12-36-2120(80)

     

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/Withdrawn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
​​Public Draft –​ Manufacturing
Manufacturing Property – Partial Property Tax Exemption​
policy@do​r.sc.gov
11/17/22
​11/21/22
CANCELLED​
​11/30/22
RR​22-13
​Public Draft –​ Fuel

​Fuel Surcharges by Retailers Delivering Tangible Personal Property
policy@do​r.sc.gov
​11/15/22
​11/17/22
CANCELLED
​11/17/22
RR22-12
​Public Dra​ft – Military​
​Age 65 and Older Deduction Against Any Type of Income; “General” Retirement Income Deduction at Any Age; and “Military” Retirement Income Deduction at Any Age
policy@do​r.sc.gov
​11/11/22
​11/15/22
CANCELLED​
​11/17/22
RR22-11
​Public Draft – Inflation​
​Inflation Fee, Convenience Fee, Non-Cash Adjustment Fee, and Similar Fee
policy@do​r.sc.gov
​10/14/22
​10/18/22
CANCELLED
​10/20/2022
​RR22-10
​Public Draft – Injectable​ Meds
​Injectable Medications and Injectable Biologics Sold to Hospitals and Independent Surgery Centers – Exemption in Code Section 12-36-2120(80)
policy@dor.sc.gov
​10/14/22
​10/18/22
CANCELLED
​10/20/2022
RR22-9
​Public Draft – Local Sales
​Local Sales and Use Taxes and Catawba Tribal Sales and Use Tax
policy@dor.sc.gov
​10/14/22
​10/18/22
CANCELLED
​10/20/2022
RR22-8
Public Draft – BMT

​Sales of Boats, Boat Motors, and Boat Trailers
policy@dor.sc.gov
​10/14/22
​10/18/22
CANCELLED
​10/20/2022
RR22-7​
​Public Draft – BMA​
​Sales of Boats, Boat Motors, and Airplanes
policy@dor.sc.gov
​10/14/22
10/18/22
CANCELLED​
​10/20/2022
RR22-6

The purpose of a TRP (Temporary Revenue Procedure) is to provide immediate procedural guidance to the public. It is temporary, and is effective until super6seded 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.