Professor, Tax Group Back Amazon in South Carolina Sales Tax Row

A ruling that leaves Amazon Services LLC holding a $12.5 million tax bill on past sales could expose other taxpayers to retroactive liabilities, three amicus briefs warned the South Carolina Supreme Court.

“South Carolina would be an outlier if the Court of Appeals’ decision is allowed to stand because it would impose a marketplace collection obligation retroactively prior to this State’s Legislature enacting such a law,” the Council On State Taxation argued in its brief filed Monday.

The three briefs are backing the e-commerce giant’s bid for high court review of a January appeals court ruling that it owes taxes ...