Amazon Stuck With South Carolina Tax on Third-Party Sales (1)

Amazon Services LLC is responsible for South Carolina sales tax obligations potentially topping $150 million for a three-year period, the state high court affirmed Wednesday.

“Amazon Services purposefully crafted a business model that made the involvement of Amazon Services integral to every third-party transaction,” Justice John Cannon Few wrote for the 3-2 South Carolina Supreme Court.

The e-commerce giant asked 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.

The total ...