The South Carolina Department of Revenue on Thursday, Aug. 26, released SC Information Letter #20-24, which extends until Dec. 31, 2020, temporary tax relief to employers with workers temporarily working remotely as a result of COVID-19.

It modifies SC Information Letter #20-11, which on May 15 announced temporary relief regarding a business’ 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. That relief was effective from March 13 through Sept. 30, 2020.

The full text of SC Information Letter #20-11 and the relief provided can be found on the Department’s Law and Policy page at, along with links to other Advisory Opinions.

The DOR can be contacted at for further inquiries into this matter.