SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Advisory Opinions Calendar

 

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, 300A Outlet Pointe Blvd., 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
300A Outlet Pointe Blvd.
P.O.Box 125
Columbia, South Carolina 29214-0702

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DATE APPROVED/ WITHDRAWN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)

Staff Draft – Bingo

Bingo Paper Standards

mccormj@sctax.org

07/01/2014

Conference Canceled

8/27/2014

RR14-3

 

X Cloud Service and Y Storage Service

mccormj@sctax.org

 

 

8/26/2014

PLR14-2

 

Delivery Company as Transportation for Hire

vanstoj@sctax.org

 

 

8/05/2014

PLR14-1

Staff Draft – Nexus

Nexus Creating Activities for Sales and Use Taxes

mccormj@sctax.org

8/08/2014

Conference Canceled

 

 

Staff Draft – Accommodations

Charges by Hotels, Motels, & Other Places Furnishing Sleeping Accommodations

mccormj@sctax.org

8/08/2014

Conference Canceled

 

 

Staff Draft – Penalty

Penalty Guidelines for Violations of the Bingo Laws

mccormj@sctax.org

7/23/2014

Conference Canceled

 

 

Staff Draft - Combined

Use of Alternative Apportionment Methods – Including Combined Unitary Report

majorsg@sctax.org

3/21/2014

Conference Canceled – See Notice

 

 

**SC Individual Income Tax Publication - Draft

SC Individual Income Tax

westd@sctax.org

10/01/2012

**Note: This is not an advisory opinion; however, we are including it on this calendar to allow as many as possible to review and submit comments and suggestions concerning this publication.

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.

Return to DOR Advisory Opinion Home Page




 
The S.C. Department of Revenue strives to make our website broadly accessible and is continuously working on improvements.
If you have problems accessing this website or suggestions on how to improve the accessibility of this site, please contact webmaster@sctax.org.

Disclaimer and Copyright Information
Privacy Statement

Home / Contact DOR