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NEW ADVISORY OPINIONS:

  • IL20-3            Tax Relief for Persons and Businesses Impacted by Coronavirus (COVID-19)
  • IL20-4            Extended Tax Relief Restated and Updated – Persons and Businesses Affected by Coronavirus (COVID-19)
  • IL20-5            Curbside Delivery or Pick-Up Area for Beer and Wine - Temporary Authorization Due to Coronavirus Disease (COVID-19) State of Emergency
  • IL20-8            Additional Tax Relief in Response to IRS Update for Persons and Businesses Affected by Coronavirus (COVID-19)
  • IL20-9            Coin-Operated Device License and Owner/Operator License Renewal Date – Extended Due to COVID-19 
  • IL20-10          Per Capita Income Figures for State of South Carolina 
  • PLR20-4        Online Software Subscription Service and Training
  • IL20-11          Nexus and Income Tax Withholding Requirements for Employers with Workers Temporarily Working Remotely as a Result of COVID-19
  • IL20-12          Interest Rate
  • IL20-13          Federal COVID-19 Economic Stimulus Payments
  • IL20-14          Future Scholar, South Carolina’s 529 College Savings Plan
  • IL20-15          Unemployment Compensation
  • RR20-2          Service as a Preceptor for Clinical Rotations – New Credit and Deduction
  • RR20-3          Buydowns – Tobacco Company Payments to Retailers
  • IL20-16          Tax Relief for Persons and Businesses Affected by Tornados, Severe Storms, and Flooding in April of 2020
  • IL20-17          Sales Tax Holiday Dates for 2020
  • IL20-18          COVID-19 Temporary Claim for Admissions Tax Refund Process Available Through December 31, 2020

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/Withdrawn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

​COVID-19 Temporary Claim for Admissions Tax Refund Process Available Through December 31, 2020
policy@dor.sc.gov


​07/06/2020
IL20-18

​Sales Tax Holiday Dates for 2020
policy@dor.sc.gov
​06/29/20
IL20-17

​Tax Relief for Persons and Businesses Affected by Tornados, Severe Storms, and Flooding in April of 2020
policy@dor.sc.gov
​06/26/20
IL20-16

​Unemployment Compensation
policy@dor.sc.gov
​06/12/20
IL20-15

​Future Scholar, South Carolina’s 529 College Savings Plan – Qualifying Expenses for Tuition in Kindergarten through Grade 12 Public, Private, or Religious Schools
policy@dor.sc.gov
​06/12/20
IL20-14

​Federal COVID-19 Economic Stimulus Payments
policy@dor.sc.gov
​06/11/20
IL20-13

​Interest Rate
policy@dor.sc.gov
​06/10/20
IL20-12

​Nexus and Income Tax Withholding Requirements for Employers with Workers Temporarily Working Remotely as a Result of COVID-19
policy@dor.sc.gov
​05/20/20
IL20-11

​Online Software Subscription Service and Training
policy@dor.sc.gov
​05/18/20
PLR20-4

​Per Capita Income Figures for State of South Carolina
policy@dor.sc.gov
​05/19/20
IL20-10

​Coin-Operated Device License and Owner/Operator License Renewal Date – Extended Due to COVID-19 
policy@dor.sc.gov
​05/18/20
IL20-9
​Public Draft - Preceptor Credit
​Service as Preceptor for Clinical Rotations – New Credit and Deductions
policy@dor.sc.gov
Written or emailed comments preferred
​05/27/20
​Cancelled
​06/12/20
RR20-2

Additional Tax Relief in Response to IRS Update for Persons and Businesses Affected by Coronavirus (COVID-19)
policy@dor.sc.gov
​04/13/20
IL20-8

​Curbside Delivery or Pick-Up Area for Beer and Wine - Temporary Authorization Due to Coronavirus Disease (COVID-19) State of Emergency
policy@dor.sc.gov
​03/23/20
IL20-5

​Extended Tax Relief Restated and Updated – Persons and Businesses Affected by Coronavirus (COVID-19)
policy@dor.sc.gov
​03/23/20
​IL20-4

​Tax Relief for Persons and Businesses Impacted by Coronavirus (COVID-19)
policy@dor.sc.gov
​03/17/20
IL20-3
​Public Draft - Tobacco
​Buydowns – Tobacco Company Payments to Retailers
policy@dor.sc.gov
​02/06/20
​02/11/20
10:00 am
MPC02
​06/24/20
​RR20-3

*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 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.