Amazon Sales Tax Case Appears to Divide South Carolina Justices

The South Carolina Supreme Court spent twice the amount of time allotted for oral arguments Wednesday trying to parse whether Amazon is responsible for sales tax obligations potentially topping $150 million for a three-year period.

The e-commerce giant wants the justices to reverse a 2024 appeals court ruling that it owes taxes on third-party sales for three months of 2016 under a law that imposed collection obligations on anyone engaged in the business of selling tangible property.

Justice John Cannon Few resisted Amazon Services LLC’s arguments that it doesn’t fall under the language of that statute, saying the company’s focus ...