Case Updates
South Carolina Supreme Court holds that online marketplaces must collect tax on sales by third-party merchants despite reaffirming that ambiguity in tax laws must be resolved in taxpayers’ favor
March 18, 2026
U.S. Chamber files coalition amicus brief urging South Carolina Supreme Court to reaffirm that ambiguity in tax laws must be resolved in taxpayers’ favor
November 19, 2024
U.S. Chamber Coalition Amicus Brief
Erik Zimmerman and Stephen M. Cox of Robinson, Bradshaw & Hinson, P.A. served as outside counsel
South Carolina Supreme Court grants review of decision affirming the imposition of tax obligations for companies stemming from third-party sales
October 03, 2024
U.S. Chamber files coalition amicus brief urging South Carolina Supreme Court to grant review and reaffirm that ambiguity in tax laws must be resolved in taxpayers’ favor
May 15, 2024
U.S. Chamber Coalition Amicus Brief
Erik Zimmerman and Stephen M. Cox of Robinson, Bradshaw & Hinson, P.A. served as outside counsel
The Chamber previously filed when this case was before the South Carolina Court of Appeals.
Case Documents
- Lower Court Opinion -- Amazon Services, LLC v. SCDOR (S.C. Ct. App.)
- U.S. Chamber Coalition Amicus Brief, 5.15.24 -- Amazon Services, LLC v. South Carolina Department of Revenue (S.C.)
- Order Granting Review -- Amazon Services, LLC v. South Carolina Department of Revenue (S.C.)
- U.S. Chamber Coalition Amicus Brief, 11.19.24 - Amazon Services, LLC v. South Carolina Department of Revenue (S.C.)
- Opinion -- Amazon Services, LLC v. South Carolina Department of Revenue (S.C.)