Advisory Opinion Calendar
The Department of Revenue's Policy Department recommends advisory opinions to the Director for approval pursuant to Code Sections 12-4-320 and 1-23-10(4).
The types of advisory opinions issued are abbreviated as follows:
RR=Revenue Ruling
RP=Revenue Procedure
TRR=Temporary Revenue Ruling
TRP=Temporary Revenue Procedure
PLR=Private Letter Ruling
IL=Information Letter
Advisory Opinions are available on the Department's Internet Website under "Tax Policy."
The process for issuing Revenue Rulings and Revenue Procedures includes making "draft" or "temporary" advisory opinions available to interested parties and the public for comments. The information below provides a list of current issues under consideration by the Department and includes the last date to submit written responses to the responsible person in the Policy Department.
A conference will be held only if one is requested by the date for receiving comments; otherwise the conference listed in the calendar below will be cancelled. Conferences will be held at the Department, 301 Gervais Street, Columbia, S.C.
Comments may be e-mailed to the address listed below, or mailed to the following address:
Policy-Advisory Opinion Comments
South Carolina Department of Revenue
301 Gervais Street
P.O.Box 125
Columbia, South Carolina 29214-0702
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DRAFT/
TEMPORARY ADVISORY
OPINION #
(See Notes 1 and 2) |
SUBJECT |
E-MAIL ADDRESS |
COMMENT CLOSING DATE |
CONFERENCE DATE, IF REQUESTED, AND MEETING ROOM |
DATE APPROVED/ WITHDRAWN |
FINAL ADVISORY OPINION # (See Note 3) |
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Per Capita Income Figures for State of South Carolina |
vanstorj@sctax.org |
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10/27/09 |
IL09-19 |
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Staff Draft – Military |
Certain Nontaxable National Guard or Reserve Pay & Withholding for SC Income Tax Purposes |
westd@sctax.org |
11/13/09 |
11/18/09
Rm: 2E-21
9:00a.m. |
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Staff Draft – Temporary Storage |
Temporary Storage – Exclusion from the Use Tax |
mccormj@sctax.org |
10/30/09 |
Conference Cancelled |
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Advisory Opinion Index |
westd@sctax.org |
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10/6/09 |
IL09-18 |
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Citator of SC Advisory Opinions |
westd@sctax.org |
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10/6/09 |
IL09-17 |
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Staff Draft – Single Sales Factor |
Phase-In of Single Sales Factor Apportionment Method |
westd@sctax.org |
10/15/09 |
Conference Cancelled |
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Staff Draft – Holiday |
Second Amendment Sales Tax Holiday for 2009 |
mccormj@sctax.org |
10/09/09 |
Conference Cancelled |
10/14/09 |
RR09-14 |
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Staff Draft – Nonresident |
Withholding on Sales of Real & Associated Tangible Personal Property by Nonresidents |
westd@sctax.org |
10/09/09 |
Conference Cancelled |
10/14/09 |
RR09-13 |
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Staff Draft – Infrastructure |
Infrastructure Credit Informal, Nonbinding Eligibility Letter |
majorsg@sctax.org |
06/25/09 |
Conference Canceled |
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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.
CAUTION: Our website contains advisory opinions issued by the Department from 1987 to present. Many of these opinions have been modified, superseded, or are obsolete. The Department issues an Information Letter (a citator) quarterly that identifies the effect new advisory opinions have on those previously published to the best of our knowledge. This Citator; however, does not include the effect new laws, regulations, or court decisions have on previously issued advisory opinions.
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