Since your company has an employee in SC, that would be considered as doing business in the state. So you would need to obtain a certificate of authority in SC (register with the Secretary of State) and file SC tax returns. Of course, the company would also need to register with the SC Department of Revenue for withholdings; and with the SC Department of Employment and Workforce for unemployment payments.
With North Carolina, it's a bit trickier. Here, under (a)(4) it seems to indicate that you would need to register with NC as well. This is more in the realm of a tax attorney rather than a tax pro, so you might want to either contact one or contact the NC Department of Revenue to clarify their position.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
