The state Department of Revenue won't consider an employee's temporary work location when determining whether a business has nexus in South Carolina or must change income apportionment, a department notice said. This is the third time relief has been extended, as it was first set to expire on Sept. 30, 2020, then extended until Dec. 31 and extended once again until June 30, 2021.
--Editing by Vincent Sherry.
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