Until the middle of 2021, the state Department of Revenue won't consider an employee's temporary work location when determining whether a business has nexus in South Carolina or whether to change income apportionment, a department notice said. The relief has been extended twice, as it was first set to expire on Sept. 30 and then extended until Dec. 31.
Also extended was a measure guaranteeing that employees of out-of-state businesses would not incur South Carolina withholding taxes if they need to work in South Carolina because of the pandemic.
The department said employees temporarily working outside South Carolina for in-state employers would still be subject to South Carolina withholding tax.
--Additional reporting by Eli Flesch and Maria Koklanaris. Editing by Robert Rudinger.
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