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South Carolina Department of Revenue
Policy Division

PO Box 125
Columbia, SC 29214-0575

 

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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 NameSubject​ContactComment Close DateConference (If requested) Date Approved
/Withdrawn
Final Number

​Per Capita Income Figures for State of SC
policy@dor.sc.gov
​06/18/2018
IL18-6

​Sales Tax Holiday Dates for 2018
policy@dor.sc.gov
​06/18/2018
IL18-5
​Public Draft - Fire Truck
Sales of Fire Trucks and Firefighting Equipment
policy@dor.sc.gov
​05/25/2018
Cancelled
​06/11/2018
RR18-12
​Public Draft - Boats
​Sales of Boats, Boat Motors, and Boat Trailers
policy@dor.sc.gov
​05/25/2018
​​Cancelled
​06/07/2018
​RR18-11
​Public Draft - Utility
​Utility License Fee Credit Under Code Section 12-20-105
policy@dor.sc.gov
​05/24/2018
Cancelled
​06/07/2018
RR18-8
​Public Draft - 85+ 
​Purchases by Individuals 85 Years of Age and Older
policy@dor.sc.gov
​05/23/2018
​Cancelled
​06/07/2018
​RR18-10
​Public Draft - Use Tax
​Use Tax Information for Individuals, Businesses, and Nonprofits
policy@dor.sc.gov
​05/23/2018
Cancelled
​06/07/2018
​RR18-9
​Public Draft - DMF
​Destination Marketing Fees
policy@dor.sc.gov
​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 It is temporary, and is effective until superseded or modified by a change in the statute or regulation, court decision, or another Departmental advisory opinion.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 
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.