South Carolina extends nexus relief for COVID-19 telecommuting
Monday, August 31, 2020

South Carolina extends nexus relief for COVID-19 telecommuting

By Payroll and Entitlements Editorial Staff

South Carolina has extended through December 31, 2020, relief that it previously announced regarding the establishment of income and sales tax nexus solely because an employee is temporarily working in a different work location due to COVID-19. (see Payroll Management Guide Newsletter 2654 dated June 2, 2020.)

Under the relief provisions, which previously applied through September 30, 2020, South Carolina will not use changes solely in an employee’s temporary work location due to the remote work requirements arising from, or during, the COVID-19 relief period as a basis for establishing nexus or altering apportionment of income. The extension also covers related guidance that was issued on employer withholding requirements. (Information Letter 20-24, South Carolina Department of Revenue, August 26, 2020).

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