Bloomberg Tax
Feb. 3, 2023, 7:29 PM

Amazon, Agency React to Professors’ South Carolina Sales Tax Brief

Perry Cooper
Perry Cooper
Legal Reporter

Two law professors miss the mark in their defense of the South Carolina Department of Revenue’s argument that Amazon owes the state more than $12.5 million in sales tax, the e-commerce giant told a state appeals court.

Professors Tessa R. Davis and Clinton G. Wallace of the University of South Carolina Law School focused their 2021 amicus brief on whether the state had the authority to impose sales tax liability on a seller or retailer with a physical presence in the state. But that’s not the central issue in this case, Amazon said in its ...