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SC information letter #21-31
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South Carolina Department of Revenue
SubjectIncome tax--South Carolina; Taxation--South Carolina; COVID-19 Pandemic, 2020--South Carolina; Withholding tax--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 Department is announcing that the relief set forth in SC Information Letter #20-11 will be extended through March 31, 2022.
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|Publisher||South Carolina State Library|
|Digital Collection||South Carolina State Documents Depository|
|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))|
|Digitization Specifications||This South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.|
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