Advisory Opinions

The Department of Revenue publishes advisory opinions, written statements issued to the public to announce general information useful in complying with the laws administered by the agency. This collection includes information letters, private letter rulings, private revenue opinions, revenue procedures, and revenue rulings.

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Now showing 1 - 5 of 15
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    Information guide - request for advisory opinion
    (South Carolina State Library, 2021-05-04) South Carolina Department of Revenue. Policy Division
    This information guide briefly explains the procedure for obtaining a written determination, as outlined in Revenue Procedure #09-3, from the South Carolina Department of Revenue (Department).
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    SC revenue procedure #09-3
    (South Carolina State Library, 2009-03-20) South Carolina Department of Revenue
    The purpose of a Revenue Procedure is to provide procedural guidance to the public and Department personnel. It is an advisory opinion issued to assist in the administration of laws and regulations by providing guidance that may be followed in order to comply with the law. It is effective until superseded or modified by a change in statute, regulation, court decision, or another Departmental advisory opinion.
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    SC private letter ruling #22-2
    (South Carolina State Library, 2022-11-02) South Carolina Department of Revenue
    A Private Letter Ruling is an advisory opinion issued to a specific taxpayer by the Department to apply principles of law to a specific set of facts or a particular tax situation. It is the Department’s opinion limited to the specific facts set forth, and is binding on agency personnel only with respect to the person to whom it was issued and only until superseded or modified by a change in statute, regulation, court decision, or another Departmental advisory opinion, providing the representations made in the request reflect an accurate statement of the material facts and the transaction was carried out as proposed.
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    SC private letter ruling #22-1
    (South Carolina State Library, 2022-04-07) South Carolina Department of Revenue
    A Private Letter Ruling is an advisory opinion issued to a specific taxpayer by the Department to apply principles of law to a specific set of facts or a particular tax situation. It is the Department’s opinion limited to the specific facts set forth, and is binding on agency personnel only with respect to the person to whom it was issued and only until superseded or modified by a change in statute, regulation, court decision, or another Departmental advisory opinion, providing the representations made in the request reflect an accurate statement of the material facts and the transaction was carried out as proposed.
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    SC private letter ruling #21-2
    (South Carolina State Library, 2021-12-02) South Carolina Department of Revenue
    A Private Letter Ruling is an advisory opinion issued to a specific taxpayer by the Department to apply principles of law to a specific set of facts or a particular tax situation. It is the Department’s opinion limited to the specific facts set forth, and is binding on agency personnel only with respect to the person to whom it was issued and only until superseded or modified by a change in statute, regulation, court decision, or another Departmental advisory opinion, providing the representations made in the request reflect an accurate statement of the material facts and the transaction was carried out as proposed.