SC information letter #21-8

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Authors
South Carolina Department of Revenue
Issue Date
2021-04-07
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Income tax--South Carolina , Taxation--South Carolina , COVID-19 Pandemic, 2020--South Carolina , Withholding tax--South Carolina
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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)
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.
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South Carolina State Library
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))
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