ATTM 001.pdf
PDF 58 KB Posted
- Attached to
- BABYNET INTEGRATED CASE MGMT SYSTEM State and local contract opportunity
- Solicitation number
- 5400024726
- Issued by
- Richland County, South Carolina
About this file
This is a tax notice attachment from the South Carolina Department of Revenue applicable to the BabyNet Integrated Case Management System contract opportunity in South Carolina. The attachment outlines withholding requirements for payments made to nonresidents conducting business or performing temporary personal services within the state. The document specifies that contracting entities must withhold 2% of each payment made to nonresidents, with certain exemptions including purchases of tangible personal property without accompanying services, 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 using contracts under this solicitation, and nonresidents must submit a separate Form I-312 to each Using Entity making payments.
Additional withholding provisions apply to rental or royalty payments of $1,200 or more annually, requiring withholding of 7% for nonresident individuals and 5% for corporations. The notice is informational only and does not reflect agency authority over tax matters. Inquiries regarding registration should be directed to the South Carolina Department of Revenue's License and Registration Section at 803-898-5872, while withholding questions should be directed to the Withholding Section at 803-896-1420. The Form I-312 is available on the Department of Revenue website.
View the file
Other files for this state and local contract opportunity
| File | Type | Posted |
|---|---|---|
| ATTM 003.pdf | ||
| ATTM 009.pdf | ||
| ATTM 005.pdf | ||
| PL 011.pdf | ||
| ATTM 013.xlsx | XLSX spreadsheet | |
| ATTM 014.pdf | ||
| PL 016.pdf | ||
| Amendment 2 24726.pdf | ||
| Amendment 1.pdf | ||
| ATTM 008.xlsx | XLSX spreadsheet | |
| ATTM 007.docx | DOCX document | |
| PL 015.pdf | ||
| Award Extension 24726.pdf | ||
| ATTM 010.pdf | ||
| PL 010.pdf | ||
| ATTM 015 Disc Control.docx | DOCX document | |
| ATTM 011.docx | DOCX document | |
| ATTM 006.pdf | ||
| ATTM 012.pdf | ||
| ATTM 004.pdf | ||
| ATTM 002.pdf | ||
| PL 013.pdf | ||
| ATTM 007 Q & A.pdf | ||
| PL 017.pdf | ||
| PL 014.pdf | ||
| BabyNet RFP.pdf | ||
| PL 012.pdf | ||
| Award Posting Notice.pdf |
Show all 28
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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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