ATTM 001.pdf
PDF 144 KB Posted
- Attached to
- MEDICAID DATA CONSULTING SERVICES
- Solicitation number
- 5400023190
- Issued by
- Richland County, South Carolina
About this file
This is a tax notice attachment for the State of South Carolina regarding withholding requirements applicable to nonresident contractors and service providers. The document outlines mandatory tax withholding obligations that South Carolina governmental entities must enforce when engaging nonresident businesses or individuals for temporary services within the state.
South Carolina Code of Laws Section 12-8-550 requires governmental entities to withhold 2% of each payment made to nonresidents conducting business or performing personal services of a temporary nature in South Carolina. This withholding requirement does not apply to purchases of tangible personal property without accompanying services, nonresidents not conducting business in South Carolina, contracts not exceeding $10,000 in a calendar year, or nonresidents who register with the South Carolina Department of Revenue or Secretary of State and submit Form I-312 (Nonresident Taxpayer Registration Affidavit - Income Tax Withholding). Additionally, Section 12-8-540 requires withholding of 7% for payments to nonresident individuals or 5% for nonresident corporations receiving $1,200 or more annually for rentals or royalties on South Carolina property. Nonresidents must submit a separate Form I-312 to each governmental entity making payments under the contract. For questions regarding registration, contractors should contact the South Carolina Department of Revenue License and Registration Section at 803-898-5872, and for withholding questions, the Withholding Section at 803-896-1420.
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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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