Completely Compliance- Amazon Issues in South Carolina

by DMA Staff | Apr 04, 2018
DMA_Blog_CC_SC v Amazon

A growing number of states, including South Carolina, have filed claims against Amazon to recover sales tax not collected by the internet giant. Amazon has challenged South Carolina claiming that as a third-party platform, it is not a retailer and does not have to collect and remit sales tax under current South Carolina law. A case with the Administrative Law Court is scheduled for November 2018. Until that case is resolved, the South Carolina Department of Revenue has issued guidance at the request of multiple smaller retailers regarding their tax liability. This guidance would allow for the Department of Revenue to accept retail sales tax applications from third-party suppliers and remit tax directly to the state for products sold on Amazon.

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