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  • IL21-7            Individual Income Tax Relief – Tax Year 2020 and SC Internal Revenue Code Tax Conformity Update
  • IL21-8            Extended Tax Relief - Nexus and Income Tax Withholding Requirements for Employers with Workers Temporarily Working Remotely as a Result of COVID-19
  • IL21-9            Citator of SC Advisory Opinions
  • IL21-10          Advisory Opinion Index
  • IL21-11          Per Capita Income Figures for State of South Carolina
  • RR21-6          Live Stock Exemption - Honey Bees
  • IL21-12          “Buydown” – Excluded from Gross Proceeds of Sales

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 - Bees
​Honey Bees – Livestock Exemption

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 It is temporary, and is effective until superseded or modified by a change in the statute or regulation, court decision, or another Departmental advisory opinion.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 It is temporary and is binding on Department employees only until superseded or modified by a change in statute, regulation, court decision, or advisory opinion.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 Advisory opinions remain in effect unless superseded or modified by a change in statute, regulation, court decision, or advisory opinion.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.