ATTM 001.pdf
PDF 100 KB Posted
- Attached to
- MEDICAID CLINICAL DATA EXCHANGE
- Solicitation number
- 5400030026
- Issued by
- Richland County, South Carolina
About this file
This is a tax notice document issued by the State of South Carolina regarding withholding requirements for nonresident contractors and is applicable to the Medicaid Clinical Data Exchange procurement opportunity. The notice outlines South Carolina Code of Laws Section 12-8-550, which mandates that entities contracting with nonresidents performing temporary business or personal services within South Carolina must withhold 2% of each payment made to the nonresident. Exemptions from this withholding requirement apply to purchases of tangible personal property without accompanying services, nonresidents not conducting business in South Carolina, contracts not exceeding $10,000 annually, and 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). The withholding requirement applies to all governmental entities utilizing contracts under this solicitation, with nonresidents required to submit separate copies of Form I-312 to each Using Entity that makes payments pursuant to this procurement.
Additionally, Section 12-8-540 requires withholding of 7% for payments to nonresident individuals and 5% for nonresident corporations receiving rentals or royalties at an annual rate of $1,200 or more for the use of property in South Carolina. Interested bidders should contact the South Carolina Department of Revenue at 1-844-898-8542 or visit dor.sc.gov for information regarding registration, withholding requirements, applicable exceptions, and other tax-related questions. The notice specifies that the agency administering this procurement does not have authority over tax matters and directs all such inquiries to the Department of Revenue.
View the file
Other files
| File | Type | Posted |
|---|---|---|
| Amendment 1.pdf | ||
| Amendment 2.pdf | ||
| PL 001.pdf | ||
| ATTM 005.pdf | ||
| PL 005.pdf | ||
| ATTM 003.pdf | ||
| ATTM 025.pdf | ||
| ATTM 019.pdf | ||
| ATTM 013.xlsx | XLSX spreadsheet | |
| ATTM 004.pdf | ||
| ATTM 017.pdf | ||
| ATTM 010.pdf | ||
| PL 002.pdf | ||
| ATTM 002.pdf | ||
| ATTM 007.pdf | ||
| ATTM 022(b).xlsx | XLSX spreadsheet | |
| ATTM 020.pdf | ||
| ATTM 018.pdf | ||
| ATTM 023.pdf | ||
| PL 004.pdf | ||
| ATTM 009.xlsx | XLSX spreadsheet | |
| ATTM 022(a).pdf | ||
| _MCDE RFP.pdf | ||
| ATTM 015.pdf | ||
| ATTM 006.pdf | ||
| ATTM 024.pdf | ||
| PL 003.pdf | ||
| ATTM 008.xlsx | XLSX spreadsheet | |
| ATTM 014.pdf | ||
| ATTM 012.xlsx | XLSX spreadsheet | |
| ATTM 011.pdf | ||
| ATTM 021.pdf | ||
| ATTM 016.pdf |
Show all 33
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Text version
ATTM 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 South Carolina Department of Revenue at 1-844-898-8542 or visit the Department's website at: dor.sc.gov
This notice is for informational purposes only. This agency does not administer and has no authority over tax issues. All registration and withholding tax questions should be directed to the South Carolina Department of Revenue at 1-844-898-8542. Additional contact information can be found by visiting the Department's website at dor.sc.gov
PLEASE SEE THE "NONRESIDENT TAXPAYER REGISTRATION AFFIDAVIT INCOME TAX
WITHHOLDING" FORM (FORM NUMBER I-312) LOCATED AT: dor.sc.gov
[09-9005-5]
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