Amazon Services LLC owes South Carolina sales tax on third-party merchant products sold on its website, because the relationship between Amazon and the third-party merchants functioned as a consignment-type relationship regardless of an agreement that said it was not.
The ruling from an administrative law court applies to the first quarter of 2016. (Amazon Services LLC v. S.C. Dep’t of Revenue, No. ALJ-17-0238-CC (S.C. Admin. L. Ct. 9/10/19)).
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by Robert willens
october 10, 2019