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 dor.sc.gov/policy/index/new-draft-advisory-opinions, along with links to other Advisory Opinions.
The DOR can be contacted at firstname.lastname@example.org for further inquiries into this matter.