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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How can taxpayers check whether a South Carolina Department of Revenue advisory opinion has been modified, superseded, or made obsolete?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…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through September 30, 2024?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…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through June 30, 2024?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…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through December 31, 2023?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…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through September 30, 2023?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…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through June 30, 2023?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…
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…
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…
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…
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,…
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…
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…
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,…
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…
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…
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, …
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, …
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, …
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,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #11-12)?
Use the citator attached to SC Information Letter #11-12. 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 #11-5)?
Use the citator attached to SC Information Letter #11-5. 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 #10-15)?
Use the citator attached to SC Information Letter #10-15. 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 #10-11)?
Use the citator attached to SC Information Letter #10-11. 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 #10-7)?
Use the citator attached to SC Information Letter #10-7. 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 #10-3)?
Use the citator attached to SC Information Letter #10-3. 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 #09-24)?
Use the citator attached to SC Information Letter #09-24. 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 #09-17)?
Use the citator attached to SC Information Letter #09-17. 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 #09-12)?
Use the citator attached to SC Information Letter #09-12. 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 #09-4)?
Use the citator attached to SC Information Letter #09-4. 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 #08-23)?
Use the citator attached to SC Information Letter #08-23. 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 #08-14)?
Use the citator attached to SC Information Letter #08-14. 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 #08-5)?
Use the citator attached to SC Information Letter #08-5. 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 #07-22)?
Use the citator attached to SC Information Letter #07-22. 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 #07-19)?
Use the citator attached to SC Information Letter #07-19. 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 #07-14)?
Use the citator attached to SC Information Letter #07-14. 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 #07-7)?
Use the citator attached to SC Information Letter #07-7. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
How could taxpayers check whether a South Carolina advisory opinion had been modified, superseded, or made obsolete as of March 31, 2006?
Use the citator attached to SC Information Letter #06-7. It covers South Carolina advisory opinions issued from 1987 through March 31, 2006 and identifies how later advisory opinions modified, superse…
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.