reglab/housing_qa huggingface dataset:
SC Code § 12-8-540 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-540. Withholding for rent or royalty payments to nonresident; exemptions; revocation of exemption.

 (A) A person making rent or royalty payments to a nonresident of twelve hundred dollars in any calendar year or more annually for the use or privilege of using property in this State shall withhold seven percent of each payment to a nonresident individual, partnership, trust, or estate and five percent of each payment to a nonresident corporation or any other nonresident entity.  (B) This section does not apply:  (1) to a person for the rental of residential housing units, including short-term rentals, when four or fewer units are owned by the nonresident;  (2) to an individual who pays rent directly to a nonresident solely for a residential housing unit which is his legal residence;  (3) to a nonresident which has registered with the Secretary of State or the Department of Revenue and by that registration has agreed to be subject to the jurisdiction of the department and the courts of this State to determine its South Carolina tax liability, including estimated taxes, together with any related interest and penalties, if any. Registering with the Secretary of State or the department is not an admission of tax liability. If the person renting from or having a royalty contract with a nonresident obtains an affidavit from the nonresident stating that the nonresident is registered with the department or with the Secretary of State, the person is not responsible for the withholding.  The department may revoke the exemption granted by the registration provided in this item if it determines that the nonresident taxpayer is not cooperating with the department in the determination of the nonresident taxpayer's correct South Carolina tax liability. The revocation does not revive the duty of a person renting from or having a royalty contract with a nonresident to withhold until the person receives notice of the revocation.  HISTORY: 1995 Act No. 76, Section 2.
SC Code § 12-8-550 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-550. Withholding for nonresident temporarily conducting business or performing personal services; exemption; revocation of exemption.

 (A) A person hiring or contracting with a nonresident conducting a business or performing personal services of a temporary nature within this State shall withhold two percent of each payment in which the South Carolina portion of the contract exceeds or could reasonably be expected to exceed ten thousand dollars. This section does not apply to a nonresident which registered with the Secretary of State or the Department of Revenue and by that registration agreed to be subject to the jurisdiction of the department and the courts of this State to determine its South Carolina tax liability, including withholding and estimated taxes, together with any related interest and penalties. Registering with the Secretary of State or the department is not an admission of tax liability nor does it require the filing of an income tax or franchise (license) tax return. If the person hiring, contracting, or having a contract with a nonresident obtains an affidavit from the nonresident stating that the nonresident is registered with the department or with the Secretary of State, the person is not responsible for the withholding.  (B) The department may revoke the exemption granted by registering with the Secretary of State or the department if it determines that the nonresident taxpayer is not cooperating with the department in the determination of the nonresident taxpayer's correct South Carolina tax liability. This revocation does not revive the duty of a person hiring, contracting, or having a contract with a nonresident to withhold, until the person receives notice of the revocation.  (C) This section does not apply to payments on purchase orders for tangible personal property when those payments are not accompanied by services to be performed in this State.  HISTORY: 1995 Act No. 76, Section 2; 2000 Act No. 399, Section 3(D)(4), eff August 17, 2000.  Editor's Note  2000 Act No. 399, Section 3.Z., provides, in pertinent part, as follows:  "This section takes effect upon approval by the Governor, or as otherwise stated, except that ... subsection D. applies to taxable years beginning after December 31, 2000 ...."
SC Code § 12-8-560 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-560. Partial or total exemptions of classes of transactions; exemption for portion of transaction not taxable in State; waiver of withholding if compliance guaranteed and certain items given to department.

 (A) The department may partially or totally exempt classes of transactions from the provisions of Sections 12-8-530, 12-8-540, and 12-8-550, and may exempt the portion of any transaction which is not taxable in this State.  (B) Withholding required under Sections 12-8-540 and 12-8-550 may be waived by the department if the payee guarantees compliance with the provisions of Chapter 6 of this title and the requirements of a withholding agent under this chapter by furnishing the department with:  (1) a bond secured by an insurance company licensed by the South Carolina Department of Insurance;  (2) a deposit of securities which have been approved by the State Treasurer; or  (3) cash which does not bear interest.  The amount of the bond or deposit must be at least as much as the withholding otherwise required under Sections 12-8-540 and 12-8-550.  HISTORY: 1995 Act No. 76, Section 2.
SC Code § 12-8-570 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-570. Withholding by trust or estate from distribution to nonresident beneficiary; exemptions.

 (A) A trust or estate making a distribution of South Carolina taxable income to a nonresident beneficiary must withhold seven percent of the beneficiary's distribution which is attributable to South Carolina taxable income. The amounts withheld must be remitted to the department at the time estimated tax payments are due.  (B) This section does not apply to a:  (1) trust that is exempt from taxation under Internal Revenue Code Section 501;  (2) nonresident beneficiary who is exempt from taxation under Internal Revenue Code Section 501; or  (3) nonresident beneficiary who agrees to be subject to the jurisdiction of the department and the courts of this State to determine South Carolina tax liability, including estimated taxes and related interest and penalties. The agreement is not an admission of tax liability.  HISTORY: 1995 Act No. 76, Section 2; 1998 Act No. 387, Section 1.
SC Code § 12-8-595 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-595. Withholding on wages paid to individual failing to provide taxpayer identification number or social security number; penalties against withholding agents.

 (A) A withholding agent, as defined in Section 12-8-10, shall withhold state income tax at the rate of seven percent of the amount of compensation paid to an individual, which compensation is reported on Form 1099 and with respect to which the individual has:  (1) failed to provide a taxpayer identification number or social security number;  (2) failed to provide a correct taxpayer identification number or social security number; or  (3) provided an Internal Revenue Service issued taxpayer identification number issued for nonresident aliens.  (B) A withholding agent who fails to comply with the withholding requirements of this subsection shall be liable for the taxes required to have been withheld unless the withholding agent is exempt from federal withholding with respect to the individual pursuant to a properly filed Internal Revenue Service Form 8233 and has provided a copy of the form to the commissioner.  (C) A withholding agent does not violate this section if the individual provides a false or incorrect social security number or taxpayer identification number that is facially correct and the withholding agent does not know or should not have known based on a reasonable investigation that the number provided is false or incorrect.  (D) The director of the South Carolina Department of Revenue shall send written notice of this section to all South Carolina employers no later than July 1, 2008.  HISTORY: 2008 Act No. 280, Section 8, eff June 4, 2008.
SC Code § 12-8-600 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-600. Withholding from any type of payment included in state gross income not specified in chapter; agreement by payee and payor; properly executed withholding exemption certificate deemed request for withholding.

 (A) A payee and payor may enter into an agreement to withhold income tax from any type of payment not otherwise provided in this chapter that is includable in South Carolina gross income. The agreement is effective for a mutually agreed upon period unless the payor or payee furnishes a signed written notice to the other party terminating the agreement.  (B) A properly executed withholding exemption certificate furnished by the payee to the payor constitutes a request for withholding. The amount to be withheld must be determined in accordance with this chapter and the tables and rules promulgated by the department with respect to withholding.  HISTORY: 1995 Act No. 76, Section 2.
SC Code § 12-8-1010 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-1010. Withholding exemptions and exemption certificates.

 (A)(1) Every employee shall furnish the employer with a signed withholding exemption certificate on or before the date employment begins indicating the number of withholding exemptions which the employee claims. A properly completed federal withholding exemption certificate is acceptable for South Carolina purposes.  (2) The number of exemptions claimed for South Carolina may not exceed the lesser of the number allowed under Internal Revenue Code Section 3402 or the number actually claimed for federal income tax withholding purposes. If an employee claims fewer exemptions for South Carolina than for federal purposes, the employee shall furnish the employer with a federal withholding exemption certificate which indicates that it is for state purposes.  (B) A withholding exemption certificate is effective upon the first payment of wages after the certificate is furnished to the employer and continues in effect until a new certificate is furnished to the employer.  (C) If an employee fails to furnish an employer with an exemption certificate as provided by this chapter, the number of withholding exemptions claimed is zero.  HISTORY: 1995 Act No. 76, Section 2.
SC Code § 12-8-1020 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-1020. Change in exemptions; decrease.

 If a change occurs which decreases the number of exemptions to which an employee is entitled, the employee shall furnish the employer with a revised withholding exemption certificate within thirty days from the date of change.  HISTORY: 1995 Act No. 76, Section 2.
SC Code § 12-8-1030 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-1030. Incorrect withholding exemption certificate; notification of department; determination of number of exemptions to be allowed; appeal by employee.

 (A)(1) If an employer receives a withholding exemption certificate from an employee claiming ten or more withholding exemptions or he believes an employee's withholding exemption certificate is incorrect, the employer shall furnish a copy of the certificate to the department within thirty days after it is received.  (2) Until otherwise informed by the department the employer shall withhold on the basis of the claimed exemptions.  (B)(1) If an employer furnishes a copy of an employee's withholding exemption certificate to the department, or if the department for any other reason believes an employee's withholding exemption certificate may be incorrect, the department may request that the employee submit written verification of the statements on the certificate within thirty days.  (2) If the department determines, upon review, the information is incorrect, it shall inform the employee that the exemption certificate is invalid and of the number of exemptions allowed. If the employee does not provide adequate verification to support the exemptions claimed on the withholding certificate, the department shall allow only one exemption.  (C)(1) The determination by the department may be appealed as provided under the Revenue Procedures Act within thirty days after the department's decision is rendered. Final review of the appeal includes the final decision of the Administrative Law Court or court if the matter was heard by the Administrative Law Court or appealed to a court.  (2) If the employee does not appeal the department's determination, the department shall notify the employer of the number of exemptions to allow in computing the employee's withholding. The correct number of exemptions, as determined by the department, Administrative Law Court, or court, must begin on the first payroll period ending on or after the date the employer receives notification.  HISTORY: 1995 Act No. 76, Section 2; 1998 Act No. 387, Section 3A.
SC Code § 12-8-1040 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-1040. Waiver of withholding requirements.

 An employee may request waiver of the withholding requirements in Section 12-8-520 if the employee files a withholding exemption certificate annually on or before January 1 and certifies that he:  (1) incurred no liability for income tax imposed under Chapter 6 of Title 12 in the previous taxable year; and  (2) anticipates no income tax liability for the current year.  HISTORY: 1995 Act No. 76, Section 2.
SC Code § 12-8-1050 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-1050. Withholding on wages paid for period which is not payroll period; withholding on wages paid without regard to any period; withholding in miscellaneous payroll period.

 (A) If wages are paid for a period which is not a payroll period, the amount to be withheld is that amount applicable to a miscellaneous payroll period containing the number of days, including Sundays and holidays, equal to the number of days in the period for which such wages are paid.  (B) If wages are paid by an employer without regard to a payroll period or other period, the amount to be withheld is that amount applicable to a miscellaneous payroll period containing the number of days, including Sundays and holidays, which have elapsed since the date of the last payment of such wages to the employee during the calendar year, the date of commencement of employment of the employee or January first, whichever is the later.  (C) To compute the withholding required in a miscellaneous payroll period, the daily payroll withholding tables published by the department must be used in the same manner as provided in Internal Revenue Code Subsections 3402(c)(2) and (c)(3).  HISTORY: 1995 Act No. 76, Section 2.
SC Code § 12-8-1060 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-1060. Estimated quarterly payments by employer of withholding.

 The department may authorize employers to:  (1) estimate the wages that are paid to an employee in a quarter of the calendar year;  (2) determine the amount to be withheld on each payment of wages during the quarter as if the appropriate average of the estimated wages is the actual wages paid; and  (3) withhold on a payment of the employee's wages during the quarter the amount necessary to adjust the estimated amount withheld to the actual amount required to be withheld during the quarter as if the payroll period of the employee was quarterly.  HISTORY: 1995 Act No. 76, Section 2.
SC Code § 12-8-1070 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-1070. Manner of withholding and amount deducted and withheld determined according to rules or regulations of department.

 If payment of wages is made to an employee by an employer:  (1) with respect to a payroll period or other period, a part of which is included in a payroll period or other period with respect to which wages are also paid to the employee by the employer;  (2) without regard to a payroll period or other period but on or before the expiration of a payroll period or other period with respect to which wages are also paid to an employee by an employer;  (3) with respect to a period beginning in one and ending in another calendar year; or  (4) through an agent, fiduciary, or other person who also has the control, recent custody, disposal of or pays the wages payable by another employer to the employee; the manner of withholding and the amount to be deducted and withheld under this article must be determined in accordance with rules or regulations promulgated by the department under which the withholding exemption allowed to the employee in a calendar year approximates the withholding exemption allowable with respect to an annual payroll period.  HISTORY: 1995 Act No. 76, Section 2.
SC Code § 12-8-1080 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-1080. Agreement between department and U.S. Secretary of Treasury regarding withholding.

 The department shall make an agreement with the Secretary of the Treasury of the United States with respect to withholding of income tax as provided by this section, pursuant to 5 U.S.C. Section 5517 and executive orders issued pursuant to that section.  HISTORY: 1995 Act No. 76, Section 2.
SC Code § 12-8-1510 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-1510. Inapplicability of article's provisions to withholding.

 The provisions of this article do not apply to withholding pursuant to Section 12-8-580 or 12-8-590.  HISTORY: 1995 Act No. 76, Section 2.
SC Code § 12-8-1520 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-1520. Withholding agents' duties to deposit and pay withholdings.

 (A)(1) Resident withholding agents who deposit and pay withholding to the Internal Revenue Service under the provisions of the Internal Revenue Code as defined in Section 12-6-40(A) and applicable regulations shall remit all South Carolina taxes withheld pursuant to this chapter on or before the date their federal withholding taxes are due.  (2) If a resident withholding agent is required under the Internal Revenue Code to deposit withheld funds at a financial institution, then the withholding agent shall deposit the funds required to be withheld under this chapter at a financial institution selected by the State Treasurer, unless otherwise instructed by the department.  (3) If a resident withholding agent is not required to deposit and pay federal withholding to the Internal Revenue Service under the provisions of the Internal Revenue Code and applicable regulations, the resident withholding agent shall remit South Carolina withholding to the department in accordance with subsection (B).  (B) A nonresident withholding agent and a resident withholding agent described in (A)(3) must remit South Carolina taxes withheld under this chapter as follows:  (1) on or before the fifteenth day of the month following the month in which the aggregate amount withheld is five hundred dollars or more; or  (2) on or before the last day of the month following the quarter in which funds were withheld if the aggregate amount withheld in a calendar quarter is less than five hundred dollars.  (C) In order to maintain conformity with the federal withholding system, the department may by rule adopt new federal withholding regulations.  (D) Any withholding agent making at least twenty-four payments in a year must do so as provided in Section 12-54-250.  HISTORY: 1995 Act No. 76, Section 2; 1997 Act No. 83, Section 1; 2005 Act No. 145, Section 20.A, eff July 1, 2005; 2005 Act No. 145, Section 20.B, eff June 7, 2005.  Editor's Note  2005 Act No. 145, Section 20.C, provides as follows:  "Section 12-8-1520(A)(2) of the 1976 Code, as amended in subsection A. of this section, takes effect July 1, 2005. The amendment to Section 12-8-1520 in the 1976 Code in subsection B. of this section applies for payments due after January 1, 2006."
SC Code § 12-8-1530 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-1530. Quarterly returns; agent to continue to file reports until certain events occur.

 (A) A withholding agent shall file a quarterly return in a form prescribed by the department indicating the total amount withheld pursuant to this chapter during the calendar quarter. The return must be filed even in quarters when no income tax has been withheld. The return must be filed on or before dates required for filing federal quarterly withholding returns specified in Internal Revenue Code Section 6071 and Internal Revenue Code Regulation Section 31.6071(a)(1), except the fourth quarter return. The fourth quarter return is due on or before the last day of January following the calendar year of the withholding.  (B)(1) A withholding agent may discontinue filing quarterly returns only after the withholding agent:  (a) notifies the department in writing that he is no longer required to withhold; and  (b) has remitted all taxes withheld or required to be withheld under the provisions of this chapter.  (2) A withholding agent who notifies the department that he is no longer required to withhold under subsection (B)(1) may furnish the department with the reconciliation statement required under Section 12-8-1550(A)(2) at the time notification is given.  HISTORY: 1995 Act No. 76, Section 2; 1997 Act No. 83, Section 2; 2016 Act No. 160 (H.4328), Section 1, eff April 21, 2016.  Effect of Amendment  2016 Act No. 160, Section 1, in (A), substituted "January" for "February" in the last sentence.
SC Code § 12-8-1540 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 8 - Income Tax Withholding|Section 12-8-1540. Agents shall furnish statements to taxpayers and department; contents.

 (A) A person required to withhold income tax under this chapter, or who would have been required to withhold a tax under Section 12-8-520 if the taxpayer had claimed a single exemption, shall furnish on or before January thirty-first of the following year a properly completed federal wage and tax statement or federal 1099 to the taxpayer with respect to the remuneration paid during the calendar year, showing the following:  (1) the withholding agent's name, address, and South Carolina withholding tax account number;  (2) the taxpayer's name, address, and social security or federal employer identification number;  (3) the total amount of wages or payments; and  (4) the total amount withheld.  (B) The wage and tax statement or 1099 required to be furnished by this section may be required to be furnished at other times, and contain other information as prescribed by the department.  (C) This section does not apply to agents withholding pursuant to Section 12-8-580 who provide the seller with the nonresident real estate withholding form or to agents required to withhold income tax pursuant to Section 12-8-580.  HISTORY: 1995 Act No. 76, Section 2.