Emergency Related Infrastructure Work by an Out-of-state Business or Employee in South Carolina Due to the Floods of October 2015 (Taxes, Licensing, and Registration)

摘要

Certain out-of-state businesses performing disaster work related to infrastructure that has been damaged, impaired, or destroyed by the 2015 South Carolina floods may be eligible for the special registration and tax exemptions provided in Code Section 12-2-110. The special registration and tax exemptions under this provision are limited to out-of-state businesses that have a request from a registered business in South Carolina, the State government, or a local government to repair, renovate, install, build, render services or other business activities related to infrastructure damaged, impaired, or destroyed by the 2015 South Carolina floods.