Amazon Services v. Scdor

Summary

The South Carolina Supreme Court affirmed the Court of Appeals, holding that Amazon Services was "engaged . . . in the business of selling" under §12‑36‑910(A) and therefore required to collect and remit sales tax on third‑party merchant transactions, and that the Department’s assessment did not violate due process. The Court rejected Amazon’s broad reading of the statute and its fair‑notice argument.