Article

Withholding Required

S.C. Code Ann. § 12-8-510— Parties subject to withholding laws
S.C. Code Ann. § 12-8-520— Incomes subject to withholding and amounts to be withheld
S.C. Code Ann. § 12-8-530— Withholding on cash prizes or winnings; noncash prizes; exception for spectator sporting events where admission charged
S.C. Code Ann. § 12-8-540— Withholding for rent or royalty payments to nonresident; exemptions; revocation of exemption
S.C. Code Ann. § 12-8-550— Withholding for nonresident temporarily conducting business or performing personal services; exemption; revocation of exemption
S.C. Code Ann. § 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
S.C. Code Ann. § 12-8-570— Withholding by trust or estate from distribution to nonresident beneficiary; exemptions
S.C. Code Ann. § 12-8-580— Withholding by buyer of real property or associated tangible personal property from nonresident seller
S.C. Code Ann. § 12-8-590— Tax withholding on distributions to nonresidential shareholders of "S" corporations and nonresident partners; returns
S.C. Code Ann. § 12-8-595— Withholding on wages paid to individual failing to provide taxpayer identification number or social security number; penalties against withholding agents
S.C. Code Ann. § 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