Case Updates
South Carolina Court of Appeals affirms order imposing tax obligations on Amazon Services for third-party sales
January 24, 2024
U.S. Chamber’s coalition amicus brief urges South Carolina Court of Appeals to reverse order imposing tax obligations on Amazon Services for third-party sales based on retroactive application of an administrative interpretation
April 26, 2021
Click here to view the coalition amicus brief. Steve A. Matthews of Haynsworth Sinkler Boyd, P.A. and the U.S. Chamber’s Litigation Center served as co-counsel for the U.S. Chamber.
Case Documents
- Administrative Law Court Decision -- Amazon Services, LLC v. SCDOR (Administrative Law Court).pdf
- U.S. Chamber Coalition Amicus Brief -- Amazon Services, LLC v. SCDOR (S.C. Ct. App.).pdf
- Lower Court Opinion -- Amazon Services, LLC v. SCDOR (S.C. Ct. App.)