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Coronavirus Tax Coverage

The South Carolina Department of Revenue has released a public draft of a revenue ruling announcing that effective June 30, the department is ending its temporary nexus and income tax withholding relief provided in 2020 to employers with workers temporarily working remotely because of COVID-19; and providing general guidance to employers on their South Carolina withholding requirements under the state's tax code for resident and nonresident employees.
The Virginia Department of Taxation issued a reminder that the retail sales and use tax exemption for personal protective equipment related to COVID-19, created by legislation enacted in 2021, expired March 24; purchases that were eligible for the exemption — including face coverings and masks, disinfecting products, gloves, hand sanitizer, and temperature-checking devices — and were purchased on or before March 23 continue to be exempt.
The Buckeye Institute has filed a brief with the Ohio Supreme Court, asking the court to overturn Schaad v. Alder, a decision which held that H.B. 197 — legislation enacted in 2020 that allowed work performed at home to be treated as if it had been performed at one’s usual workplace for municipal income tax purposes during the COVID-19 pandemic — was constitutional, arguing that the legislation and the ensuing tax collection that resulted from it violate the due process clause of the state constitution.