South Carolina DOR Issues Letter Extending Tax Relief for Employers With Workers Temporarily Working Remotely

The South Carolina Department of Revenue (DOR) Aug. 26 issued an information letter extending tax relief for employers with workers temporarily working remotely due to COVID-19 for corporate income, individual income, and sales and use tax purposes. On May 15, the DOR issued SC Information Letter 20-11 to announce temporary relief regarding a business’s establishment of nexus solely because an employee is temporarily working in a different work location and provided guidance for employer withholding requirements for these employees. The relief was effective from March 13 through Sept. 30. The DOR extends the relief set forth in the letter through ...