South Carolina State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in South Carolina, with full citations and the original source on every page.
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Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic?
Use the subject index attached to SC Information Letter #25-19. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through September 30, 2025 under administrative, al…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion has been modified, superseded, or made obsolete?
Use the citator attached to SC Information Letter #25-18. It lists South Carolina Department of Revenue advisory opinions from 1987 through September 30, 2025 that the Department identifies as modifie…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through September 30, 2024?
Use the subject index attached to SC Information Letter #24-15. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through September 30, 2024 under administrative, al…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through September 30, 2024?
Use the citator attached to SC Information Letter #24-14. It lists South Carolina Department of Revenue advisory opinions from 1987 through September 30, 2024 that the Department identifies as modifie…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through June 30, 2024?
Use the subject index attached to SC Information Letter #24-9. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through June 30, 2024 under administrative, alcoholi…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through June 30, 2024?
Use the citator attached to SC Information Letter #24-8. It lists South Carolina Department of Revenue advisory opinions from 1987 through June 30, 2024 that the Department identifies as modified, mod…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through December 31, 2023?
Use the subject index attached to SC Information Letter #23-20. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through December 31, 2023 under administrative, alc…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through December 31, 2023?
Use the citator attached to SC Information Letter #23-19. It lists South Carolina Department of Revenue advisory opinions from 1987 through December 31, 2023 that the Department identifies as modified…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through September 30, 2023?
Use the subject index attached to SC Information Letter #23-15. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through September 30, 2023 under administrative, al…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through September 30, 2023?
Use the citator attached to SC Information Letter #23-14. It lists South Carolina Department of Revenue advisory opinions from 1987 through September 30, 2023 that the Department identifies as modifie…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through June 30, 2023?
Use the subject index attached to SC Information Letter #23-9. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through June 30, 2023 under administrative, alcoholi…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through June 30, 2023?
Use the citator attached to SC Information Letter #23-8. It lists South Carolina Department of Revenue advisory opinions from 1987 through June 30, 2023 that the Department identifies as modified, mod…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through September 30, 2022?
Use the subject index attached to SC Information Letter #22-21. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through September 30, 2022 under administrative, al…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through September 30, 2022?
Use the citator attached to SC Information Letter #22-20. It lists South Carolina Department of Revenue advisory opinions from 1987 through September 30, 2022 that the Department identifies as modifie…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through June 30, 2022?
Use the subject index attached to SC Information Letter #22-12. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through June 30, 2022 under administrative, alcohol…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through June 30, 2022?
Use the citator attached to SC Information Letter #22-11. It lists South Carolina Department of Revenue advisory opinions from 1987 through June 30, 2022 that the Department identifies as modified, mo…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through March 31, 2022?
Use the subject index attached to SC Information Letter #22-7. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through March 31, 2022 under administrative, alcohol…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through March 31, 2022?
Use the citator attached to SC Information Letter #22-6. It lists South Carolina Department of Revenue advisory opinions from 1987 through March 31, 2022 that the Department identifies as modified, mo…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through December 31, 2021?
Use the subject index attached to SC Information Letter #22-2. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through December 31, 2021 under administrative, alco…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through December 31, 2021?
Use the citator attached to SC Information Letter #22-1. It lists South Carolina Department of Revenue advisory opinions from 1987 through December 31, 2021 that the Department identifies as modified,…
Where was the Department's index of South Carolina advisory opinions through September 30, 2021?
SC Information Letter #21-26 attaches the Department's index of South Carolina advisory opinions issued from 1987 through September 30, 2021 and supersedes SC Information Letter #21-21. The index cata…
How could taxpayers check the status of South Carolina advisory opinions through September 30, 2021?
SC Information Letter #21-25 attaches the Department's citator for advisory opinions issued from 1987 through September 30, 2021 and supersedes SC Information Letter #21-20. It identifies opinions kno…
Where was the Department's index of South Carolina advisory opinions issued through June 30, 2021?
SC Information Letter #21-21 attaches the Department's index of South Carolina advisory opinions issued from 1987 through June 30, 2021 and supersedes SC Information Letter #21-10. The index catalogs …
How could taxpayers check the status of South Carolina advisory opinions through June 30, 2021?
SC Information Letter #21-20 attaches the Department's citator for advisory opinions issued from 1987 through June 30, 2021 and supersedes SC Information Letter #21-9. It identifies opinions known to …
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through March 31, 2021?
Use the citator attached to SC Information Letter #21-9. It lists South Carolina Department of Revenue advisory opinions from 1987 through March 31, 2021 that the Department identifies as modified, mo…
Where is the Department of Revenue's index of South Carolina advisory opinions issued from 1987 through March 31, 2021 (per SC IL #21-10)?
SC Information Letter #21-10 attaches the Department of Revenue's index of every South Carolina advisory opinion issued from 1987 through March 31, 2021. The index catalogs the Department's advisory o…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through December 31, 2020?
Use the citator attached to SC Information Letter #21-2. It lists South Carolina Department of Revenue advisory opinions from 1987 through December 31, 2020 that the Department identifies as modified,…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through December 31, 2020?
Use the subject index attached to SC Information Letter #21-1. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through December 31, 2020 under administrative, alco…
How could taxpayers check the status of South Carolina advisory opinions through June 30, 2020?
SC Information Letter #20-21 attaches the Department's citator for advisory opinions issued from 1987 through June 30, 2020. It identifies opinions the Department knew to be modified, modifying anothe…
Where was the Department's index of South Carolina advisory opinions issued through June 30, 2020?
SC Information Letter #20-20 attaches the Department's index of South Carolina advisory opinions issued from 1987 through June 30, 2020 and supersedes SC Information Letter #20-6. The index catalogs R…
How could taxpayers check the status of South Carolina advisory opinions through March 31, 2020?
SC Information Letter #20-7 attaches the Department's citator for advisory opinions issued from 1987 through March 31, 2020. It identifies opinions the Department knew to be modified, modifying anothe…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through March 31, 2020?
Use the subject index attached to SC Information Letter #20-6. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through March 31, 2020 under administrative, alcohol…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #19-4)?
Use the citator attached to SC Information Letter #19-4. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through December 31, 2018?
Use the subject index attached to SC Information Letter #19-3. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through December 31, 2018 under administrative, alco…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #18-9)?
Use the citator attached to SC Information Letter #18-9. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through June 30, 2018?
Use the subject index attached to SC Information Letter #18-8. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through June 30, 2018 under administrative, alcoholi…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #18-4)?
Use the citator attached to SC Information Letter #18-4. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through March 30, 2018?
Use the subject index attached to SC Information Letter #18-3. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through March 30, 2018 under administrative, alcohol…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #17-12)?
Use the citator attached to SC Information Letter #17-12. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #17-6)?
Use the citator attached to SC Information Letter #17-6. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #17-1)?
Use the citator attached to SC Information Letter #17-1. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #16-10)?
Use the citator attached to SC Information Letter #16-10. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #16-8)?
Use the citator attached to SC Information Letter #16-8. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #16-5)?
Use the citator attached to SC Information Letter #16-5. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #16-2)?
Use the citator attached to SC Information Letter #16-2. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #15-10)?
Use the citator attached to SC Information Letter #15-10. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #15-5)?
Use the citator attached to SC Information Letter #15-5. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #14-18)?
Use the citator attached to SC Information Letter #14-18. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #14-14)?
Use the citator attached to SC Information Letter #14-14. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #14-9)?
Use the citator attached to SC Information Letter #14-9. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #14-7)?
Use the citator attached to SC Information Letter #14-7. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #13-21)?
Use the citator attached to SC Information Letter #13-21. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #13-16)?
Use the citator attached to SC Information Letter #13-16. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #13-12)?
Use the citator attached to SC Information Letter #13-12. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #13-10)?
Use the citator attached to SC Information Letter #13-10. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #12-21)?
Use the citator attached to SC Information Letter #12-21. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #12-14)?
Use the citator attached to SC Information Letter #12-14. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #12-4)?
Use the citator attached to SC Information Letter #12-4. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #11-21)?
Use the citator attached to SC Information Letter #11-21. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #11-16)?
Use the citator attached to SC Information Letter #11-16. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
Browse South Carolina rulings by topic
These are official tax letter rulings and advisory opinions issued by South Carolina's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.