South Carolina Unsatisfied Problems Identified in Seller's Files
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7% of the total of each payment made to a nonresident taxpayer who is not a corporation. 5% of the total of each payment made to a nonresident taxpayer that is a corporation.
SECTION 12-8-580. Withholding by buyer of real property or associated tangible personal property from nonresident seller. (c) the entire net proceeds payable to the nonresident seller, if the amount required to be withheld in subitem (1) or (2) exceeds the net proceeds payable to the seller.
The South Carolina Code of Laws (Title 27, Chapter 50, Article 1) requires that an owner of residential real property (single family dwelling unit or a single transaction involving transfer of four dwelling units or less) shall provide to a purchaser this completed and signed disclosure statement prior to forming a ...
A person hiring or contracting with a nonresident who conducts a business or performs personal services of a temporary nature within South Carolina must withhold 2% of each payment in which the South Carolina portion of the contract exceeds or could reasonably be expected to exceed $10,000. ( Sec. 12-8-550, S.C.
Code Section 12-8-590 requires S-corporations and partnerships to withhold income tax at the rate of 5% on nonresident S-corporation shareholders' and nonresident partners' share of South Carolina taxable income.
The statute requires that the disclosure statement include information on: (1) the water supply and sanitary sewage disposal system; (2) the roof, chimneys, floors, foundation, basement, and other structural components; (3) the plumbing, electrical, heating, cooling, and other mechanical systems; (4) past or present, ...
Code of Laws - 12-8-580 defines a nonresident as (a) an individual whose permanent home is outside of South Carolina on the date of the sale; (b) a corporation incorporated outside of South Carolina, except for those corporations incorporated outside of South Carolina that have their principal place of business in ...
THE PROCESS All residential (commercial is exempt) properties (1-4 units) are subject to the new law. That is, when a residential property is sold in SC after Jan. 1 2003, the seller will be required to complete a Disclosure Form. New construction is exempt under the law.
