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NEW ADVISORY OPINIONS:
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 Name||Subject||Contact||Comment Close Date||Conference (If requested)|| Date Approved|
|Public Draft - Retirement||Retirement Income Deduction – Applicability to COVID-Related Distributions from Retirement Plans under the Federal CARES Act of firstname.lastname@example.org||09/29/21||10/05/21|
|Pulic Draft - Eyewear||Professional Services Rendered by, and Retail Sales Made by Opticians, Ophthalmologists, and Optometristsemail@example.com||09/20/21||09/28/21|
|||Tax Legislative Update for firstname.lastname@example.org||09/16/21||||||IL21-24|
|Public Draft - CSA||Catastrophe Savings Accounts -Taxability of Contributions and Withdrawalsemail@example.com||06/18/21||06/21/21
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 It is temporary, and is effective until superseded or modified by a change in the statute or regulation, court decision, or another Departmental advisory opinion.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
NOTE 1: Advisory Opinions marked "draft" are staff drafts and are not the position of the Department.
Policy - Advisory Opinion Comments
PO Box 125
Columbia, SC 29214-0575
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.