Amazon says South Carolina’s attempt at collecting taxes on third-party sales from four years ago is unconstitutional.
The e-commerce giant argued in a Jan. 13 filing with the state appeals court that the state Department of Revenue can’t collect taxes on transactions that occurred before a recent change in state law. That kind of retroactive application of a law solely to Amazon violates the constitutional rights of due process and equal protection, the company said in its brief.
At issue is a fight over $12.5 million in South Carolina taxes, penalties, and interest that the ...
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