Any response you receive via electronic mail represents the personal opinion of the sender. It is not the official position of the Department of Revenue. Binding decisions are issued by the Department of Revenue through formal policy documents, revenue rulings, and private letter rulings.
You may receive a response from the Department of Revenue via electronic mail. Should the response contain confidential information, the electronic mail you receive will contain a link to an encrypted website containing the confidential message. Information and instructions on how to receive and reply to encrypted email from SCDOR may be found by following this link: Encrypted Email Instructions
NOTE: Form orders over 2 pounds will be sent via the United Parcel Service (UPS). You will be responsible for the Cost of Delivery (COD) by UPS. Delivery fees are based on weight and distance.
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