Bloomberg Tax
Sept. 10, 2019, 3:44 PMUpdated: Sept. 10, 2019, 6:35 PM

Amazon Owes Taxes on Third-Party Sales: South Carolina Court (1)

Andrew M. Ballard
Andrew M. Ballard
Staff Correspondent

Amazon owes South Carolina taxes on third-party marketplace sales, the state’s administrative law court ruled.

More than two years ago, Amazon Services LLC challenged a $12.5 million assessment the state Department of Revenue issued for uncollected taxes, penalties, and interest from third-party sales covering the first three months of 2016. In a Sept. 10 order, the South Carolina Administrative Law Court sided with the department, finding that the online retailer owes the taxes at issue.

The decision has the potential to affect more Amazon transactions than those before the court as well as sales made through other online retailers. ...

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