SC information letter #21-22

Author
South Carolina Department of Revenue
Subject
Withholding tax--South Carolina; Income tax--South Carolina; Taxation--South Carolina; COVID-19 Pandemic, 2020--South Carolina
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 relief was first effective from March 13, 2020 through September 30, 2020, and extended by SC Information Letters #20-24 and #20-29. SC Information Letter #21-8 further extended the relief until September 30, 2021. The Department is announcing that the relief set forth in SC Information Letter #20-11 will be extended through December 31, 2021.
URI
https://dc.statelibrary.sc.gov/handle/10827/40367
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Date
2021-08-25
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Date Accessioned2021-10-13T12:02:01Z
Date Available2021-10-13T12:02:01Z
Item Formatapplication/pdf
Media TypeDocument
Item LanguageEnglish
PublisherSouth Carolina State Library
Digital CollectionSouth Carolina State Documents Depository
RightsCopyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))
TypeText
Digitization SpecificationsSouth Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.