2025

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CALENDAR YEAR 2025 ×

Advisory Opinions

New & Draft Advisory Opinions

SC Codes & Regulations

Current Year Legislation

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR25-1 (revised)	Income Tax Property Tax	South Carolina Textiles Communities Revitalization Act
RR25-2	Sales and Use Tax	Sales of Boat Trailers, Farm Trailers, and Other Utility Trailers
RR25-3	Sales and Use Tax	Withdrawals for Use (Sales and Use Tax)

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject
RP25-1	Sales and Use Tax	Compliance Audits of the Capital Project Sales Tax

Private Letter Rulings:

Advisory Opinion #	Tax Type	Subject

Information Letters:

Advisory Opinion #	Tax Type	Subject
IL25-1 (revised)	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL25-2	All Taxes	Citator of SC Advisory Opinions
IL25-3	All Taxes	Advisory Opinion Index
IL25-4	All Taxes	Interest Rate
IL25-5	Sales and Use Tax	SC Infrastructure and Economic Development Reform Act
IL25-6	Income Tax	Per Capita Income Figures for South Carolina
IL25-7	All Taxes	Citator of SC Advisory Opinions
IL25-8	All Taxes	Advisory Opinion Index