South Carolina DOR Updates Advisory Opinion Index for Tax Professionals

The South Carolina Department of Revenue (DOR) released an information letter that updated the Advisory Opinion Index for opinions issued to tax professionals from 1987 through Sept. 30, 2025. The letter, which replaces SC Information Letter #25-14, serves as a reference tool for tax professionals by categorizing the state’s various tax advisory opinions under major categories, including Administrative, Alcoholic Beverage Licensing, Income Taxes, Miscellaneous Taxes, Property Taxes, and Sales/Use Taxes. [S.C. Dep’t of Revenue, Information Letter No. 25-19, 10/01/25]

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