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  • PLR21-1        Warranty Agreements and Withdrawals of Repair Parts from Inventory by a Manufacturer under a Warranty
  • RR21-7          Discounts for Timely Filed Returns
  • RR21-8          One-Time Sales of Airplanes and Boats
  • RR21-9          Beekeepers – Honey Production and Related Products Agriculture, Processing, Exemptions and Exclusions
  • RR21-10        Military Servicemember Spouse - Domicile and Taxation
  • RR21-11        Catastrophe Savings Accounts - Taxability of Contributions and Withdrawals
  • RP21-1          Assigning the Right to, and Filing a Claim for, Refund
  • IL21-17          Sales Tax Holiday Dates for 2021 and List of Exempt and Non-Exempt Items 
  • IL21-18          Curbside Delivery or Pick-Up Area for Beer and Wine - State of Emergency Due to COVID-19 No Longer Effective
  • IL21-19          Interest Rate
  • IL21-20          Citator of SC Advisory Opinions
  • IL21-21          Advisory Opinion Index      
  • IL21-22          Nexus and Income Tax Withholding Requirements for Employers with Workers Temporarily Working Remotely as a Result of COVID-19
  • IL21-23          Interest Rate for Under/Overpayments – September 1985 – December 31, 2021
  • IL21-24          Tax Legislative Update for 2021 

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
Final Number
​Public Draft - Retirement
​Retirement Income Deduction – Applicability to COVID-Related Distributions from Retirement Plans under the Federal CARES Act of 2020
Time: 9:00am
Rm: MPC02

​Pulic Draft - Eyewear
​Professional Services Rendered by, and Retail Sales Made by Opticians, Ophthalmologists, and Optometrists

​Tax Legislative Update for 2021
​Public Draft - CSA
​Catastrophe Savings Accounts -Taxability of Contributions and Withdrawals

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 It is temporary, and is effective until superseded or modified by a change in the statute or regulation, court decision, or another Departmental advisory opinion.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.