SC revenue ruling #22-3
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South Carolina Department of Revenue
SubjectSouth Carolina Department of Revenue--Periodicals; Advisory opinions--South Carolina; Withholding tax--South Carolina
The purpose of this advisory opinion is to provide guidance to employers of their South Carolina withholding requirements under South Carolina Title 12, Chapter 8, for resident and nonresident employees, whether the employees are working in the employer’s office/location or working partially, primarily, or wholly remote from home or other remote location.
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