South Carolina Extends COVID-19 Related Remote Employee Tax Relief

South Carolina extended the COVID-19 tax relief with regards to the nexus for income and sales tax created by employees that are temporarily working in another jurisdiction due to COVID-19. The relief has been extended from September 30, 2020 to September 30, 2021. The relief does not apply to those who change from temporary to permanent change in location during the period. (Information Letter 21-8, South Carolina Department of Revenue, April 7, 2021)

Posted on April 29, 2021