ATTM 001.pdf
PDF 144 KB Posted
- Attached to
- WEBSITE REDESIGN SCDHHS State and local contract opportunity
- Solicitation number
- 5400023277
- Issued by
- Richland County, South Carolina
About this file
This file is a tax notice attachment from the South Carolina Department of Revenue applicable to the South Carolina Department of Health and Human Services (SCDHHS) Website Redesign contract opportunity. The notice outlines withholding requirements mandated by Section 12-8-550 of the South Carolina Code of Laws for payments made to nonresidents performing services of a temporary nature within South Carolina. The state requires a 2% withholding on each payment to nonresidents, with specific exemptions for contracts not exceeding $10,000 annually, purchases of tangible personal property without accompanying services, nonresidents not conducting business in South Carolina, and nonresidents who register with either the S.C. Department of Revenue or S.C. Secretary of State and submit Form I-312 (Nonresident Taxpayer Registration Affidavit - Income Tax Withholding). The withholding requirement applies to all governmental entities utilizing contracts under this solicitation.
Additionally, Section 12-8-540 establishes separate withholding requirements for rentals or royalties paid to nonresidents at rates of $1,200.00 or more annually, requiring 7% withholding for individual nonresidents and 5% for corporate entities. Nonresidents must submit a separate Form I-312 to each Using Entity making payments, and once submitted, the affidavit remains valid for all subsequent contracts unless the Department of Revenue revokes the exemption. Contractors with questions regarding registration should contact the South Carolina Department of Revenue License and Registration Section at 803-898-5872, while withholding-related inquiries should be directed to the Withholding Section at 803-896-1420 or the Department's website at https://dor.sc.gov.
View the file
Other files for this state and local contract opportunity
| File | Type | Posted |
|---|---|---|
| ATTM 005.docx | DOCX document | |
| ATTM 010.docx | DOCX document | |
| Award Extension 2.pdf | ||
| ATTM 009.docx | DOCX document | |
| ATTM 007.xlsx | XLSX spreadsheet | |
| Solicitation.pdf | ||
| ATTM 002.pdf | ||
| Award Extension.pdf | ||
| ATTM 006.pdf | ||
| ATTM 003.pdf | ||
| Amendment One.pdf | ||
| ATTM 008.docx | DOCX document | |
| ATTM 011.pdf | ||
| ATTM 004.pdf |
Show all 14
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Text version
ATTACHMENT 001
IMPORTANT TAX NOTICE - NONRESIDENTS ONLY
Withholding Requirements for Payments to Nonresidents: Section 12-8-550 of the South Carolina Code of Laws requires persons hiring or contracting with a nonresident conducting a business or performing personal services of a temporary nature within South Carolina to withhold 2% of each payment made to the nonresident. The withholding requirement does not apply to (1) payments on purchase orders for tangible personal property when the payments are not accompanied by services to be performed in South Carolina,
(2) nonresidents who are not conducting business in South Carolina, (3) nonresidents for contracts that do not exceed $10,000 in a calendar year, or (4) payments to a nonresident who (a) registers with either the S.C.
Department of Revenue or the S.C. Secretary of State and (b) submits a Nonresident Taxpayer Registration Affidavit - Income Tax Withholding, Form I-312 to the person letting the contract.
The withholding requirement applies to every governmental entity that uses a contract ("Using Entity").
Nonresidents should submit a separate copy of the Nonresident Taxpayer Registration Affidavit - Income Tax Withholding, Form I-312 to every Using Entity that makes payment to the nonresident pursuant to this solicitation. Once submitted, an affidavit is valid for all contracts between the nonresident and the Using Entity, unless the Using Entity receives notice from the Department of Revenue that the exemption from withholding has been revoked.
Section 12-8-540 requires persons making payment to a nonresident taxpayer of rentals or royalties at a rate of $1,200.00 or more a year for the use of or for the privilege of using property in South Carolina to withhold 7% of the total of each payment made to a nonresident taxpayer who is not a corporation and 5% if the payment is made to a corporation. Contact the Department of Revenue for any applicable exceptions.
For information about other withholding requirements (e.g., employee withholding), contact the Withholding Section at the South Carolina Department of Revenue at 803-898-5383 or visit the Department's website at:
https://dor.sc.gov
This notice is for informational purposes only. This agency does not administer and has no authority over tax issues. All registration questions should be directed to the License and Registration Section at 803-898-5872 or to the South Carolina Department of Revenue, Registration Unit, Columbia, S.C. 29214-0140. All withholding questions should be directed to the Withholding Section at 803-896-1420.
PLEASE SEE THE "NONRESIDENT TAXPAYER REGISTRATION AFFIDAVIT INCOME TAX
WITHHOLDING" FORM (FORM NUMBER I-312) LOCATED AT: https://dor.sc.gov/forms-site/Forms/I312_05182015.pdf
[09-9005-3]
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