ATTM 001 NONRES TAX.pdf
PDF 102 KB Posted
- Attached to
- Courier Services
- Solicitation number
- 5400030133
- Issued by
- Richland County, South Carolina
About this file
This is a tax notice document issued by the State of South Carolina regarding nonresident withholding requirements applicable to the Courier Services contract opportunity. The notice outlines mandatory withholding procedures that govern payments made to nonresident contractors performing services within South Carolina. The withholding requirement, mandated under Section 12-8-550 of the South Carolina Code of Laws, obligates any entity hiring or contracting with a nonresident conducting business or performing temporary personal services in the state to withhold 2% of each payment made to that nonresident. However, exemptions exist for purchases of tangible personal property without accompanying services, nonresidents not conducting business in South Carolina, contracts not exceeding $10,000 in a calendar year, and nonresidents who register with either the South Carolina Department of Revenue or Secretary of State and submit a completed Nonresident Taxpayer Registration Affidavit—Income Tax Withholding (Form I-312). Each Using Entity receiving payments from nonresident contractors must receive a separate copy of the completed Form I-312, which remains valid for all subsequent contracts between the parties unless the Department of Revenue revokes the withholding exemption.
Additionally, Section 12-8-540 establishes separate withholding requirements for rental or royalty payments of $1,200 or more annually, requiring 7% withholding for nonresident individuals and 5% for nonresident corporations. The South Carolina Department of Revenue administers all tax withholding matters and can be contacted at 1-844-898-8542 or through its website at dor.sc.gov for registration questions, exemption determinations, and compliance guidance. This notice clarifies that the issuing agency does not administer tax matters and directs all withholding and registration inquiries to the Department of Revenue.
View the file
Other files
| File | Type | Posted |
|---|---|---|
| ATTM 005 ORG DISCLOSURE.pdf | ||
| ATTM 003 CERT DEBARMENT.pdf | ||
| Couier Service.pdf | ||
| ATTM 002 OFFEROR CHECK.pdf | ||
| ATTM 006 QUEST TEMPLATE.xlsx | XLSX spreadsheet | |
| ATTM 004 HIPAA BAA.pdf |
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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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