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Publication

SC information letter #21-8

South Carolina Department of Revenue
Abstract
On May 15, 2020 the Department issued SC Information Letter #20-11 to announce temporary relief regarding a business’s establishment of nexus (income and sales) solely because an employee is temporarily working in a different work location due to COVID-19 and provided guidance with respect to employer withholding requirements for these employees. The Department is announcing that the relief set forth in SC Information Letter #20-11 will be extended through September 30, 2021.
Issue Date
4/7/2021
Keywords
Income tax--South Carolina, Taxation--South Carolina, COVID-19 Pandemic, 2020--South Carolina, Withholding tax--South Carolina
Type
Text
Rights
Records, documents, and information made available by the agencies of the South Carolina state government or its subdivisions are made accessible through the South Carolina State Library Depository and are protected under U.S. Copyright law (Title 17, U.S.C.) and South Carolina state law (Title 30 and 60, S.C.C.L.). Distribution rights are determined by the agency or author and users should contact the aforementioned for more information.
Digitization Specifications
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