ATTM 001.pdf
PDF 144 KB Posted
- Attached to
- FPB HEARING OFFICERS
- Solicitation number
- 5400022913
- Issued by
- Richland County, South Carolina
About this file
This is a tax notice attachment issued by the State of South Carolina regarding withholding requirements for payments to nonresidents. The document outlines the obligations of governmental entities and other hiring parties when contracting with nonresidents performing services or conducting business in South Carolina. Under Section 12-8-550 of the South Carolina Code of Laws, contracting entities must withhold 2% of each payment made to nonresidents conducting business or performing temporary personal services within the state. Exemptions to this withholding requirement include payments for tangible personal property without accompanying services, contracts not exceeding $10,000 annually, nonresidents not conducting business in South Carolina, and nonresidents who register with either the South Carolina Department of Revenue or Secretary of State and submit Form I-312 (Nonresident Taxpayer Registration Affidavit - Income Tax Withholding). Once a nonresident submits Form I-312 to a Using Entity, the affidavit remains valid for all subsequent contracts between the nonresident and that entity unless the Department of Revenue revokes the exemption.
Additionally, Section 12-8-540 establishes separate withholding requirements for payments related to rentals or royalties at rates of $1,200 or more annually, requiring withholding of 7% for non-corporate nonresidents and 5% for corporate nonresidents. Nonresidents should submit a separate copy of Form I-312 to each Using Entity making payments under the solicitation. For registration questions, nonresidents should contact the South Carolina Department of Revenue License and Registration Section at 803-898-5872 or the Registration Unit in Columbia. Withholding questions should be directed to the Withholding Section at 803-896-1420 or 803-898-5383. The form I-312 is available on the South Carolina Department of Revenue website.
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Other files
| File | Type | Posted |
|---|---|---|
| ATTM 003.pdf | ||
| Amendment One.pdf | ||
| ATTM 005 ORG COI.docx | DOCX document | |
| ATTM 006.pdf | ||
| Solicitation FPB.pdf | ||
| ATTM 004.pdf | ||
| ATTM 008 Q&A.pdf | ||
| ATTM 007 QUESTIONS.docx | DOCX document | |
| ATTM 002.pdf |
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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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