SC information letter #21-22

South Carolina Department of Revenue

dc.creator	South Carolina Department of Revenue
dc.date.accessioned	2021-10-13T12:02:01Z
dc.date.available	2021-10-13T12:02:01Z
dc.date.issued	2021-08-25
dc.identifier.uri	https://dc.statelibrary.sc.gov/handle/10827/40367
dc.description.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 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.
dc.format	application/pdf
dc.format.medium	Document
dc.language	English
dc.publisher	South Carolina State Library
dc.relation.ispartof	South Carolina State Documents Depository
dc.rights	Copyright 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))
dc.subject	Withholding tax--South Carolina
dc.subject	Income tax--South Carolina
dc.subject	Taxation--South Carolina
dc.subject	COVID-19 Pandemic, 2020--South Carolina
dc.title	SC information letter #21-22
dc.title.alternative	Extended Tax Relief – Nexus and Income Tax Withholding Requirements for Employers with Workers Temporarily Working Remotely as a Result of COVID-19 (Income Tax and Sales Tax)
dc.type	Text
sd.specifications	South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.