AMAZON SERV. v. DEP'T OF REVENUE

Appellate Case No. 2019-001706 Opinion No. 6047.

442 S.C. 313 (2024)

898 S.E.2d 194

AMAZON SERVICES, LLC, Appellant, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of South Carolina.

Filed January 24, 2024.

Rehearing Denied March 18, 2024.


Attorney(s) appearing for the Case

John C. Von Lehe, Jr. and Bryson Moore Geer, both of Nelson Mullins Riley & Scarborough, LLP, of Charleston; Neil H. Conrad and Robert N. Hochman, both of Sidley Austin LLP, of Chicago, Illinois; Constantine L. Trela, Jr., of Chicago, Illinois; and Benjamin J. Razi, Sean Akins, and Carter G. Phillips, all of Washington, D.C., all for Appellant.

Tracey Colton Green, Chad Nicholas Johnston, and John William Roberts, all of Burr & Forman LLP, of Columbia; Jason Phillip Luther, of the South Carolina Department of Revenue, of Columbia; and Lauren Acquaviva, of Viva Law Firm, of Charleston, all for Respondent.

Steve A. Matthews, of Haynsworth Sinkler Boyd, PA, of Columbia, for Amici Curiae Chamber of Commerce of the United States of America, Business Roundtable, Internet Association, South Carolina Chamber of Commerce, and Greater Columbia Chamber of Commerce.

Joshua Madison Tyler Felder, of Parker Poe Adams & Bernstein LLP, of Greenville; and Kay L. Hobart, of Parker Poe Adams & Bernstein LLP, of Raleigh, North Carolina, for Amicus Curiae Council on State Taxation.

Robert T. Bockman, of University of South Carolina School of Law, of Columbia, for Amici Curiae Tax Law Professors Tessa R. Davis and Clinton G. Wallace.

M. Dawes Cooke, Jr., Justin P. Novak, and John William Fletcher, all of Barnwell Whaley Patterson & Helms, LLC, of Charleston; and R. Gregory Roberts, of Roberts Law Group, PLLC, of White Plains, New York; all for Amicus Curiae Institute for Professionals in Taxation.

Edward Raymond Moore, III, of Murphy & Grantland, PA, of Columbia, and Alicia Pilar Mata, of Washington, D.C., both for Amicus Curiae Tax Executives Institute.

Samantha K. Trencs, of Eversheds Sutherland (US) LLP, of Washington, D.C.; Eric S. Tresh, Maria M. Todorova, and Chris R. Lee, all of Eversheds Sutherland (US) LLP, of Atlanta, Georgia; all for Amicus Curiae The South Carolina Manufacturers Alliance.

Jennifer Butler Routh, of McDermott Will & Emery, of Washington, D.C., for Amicus Curiae National Retail Federation.


In this contested case, Amazon Services, LLC (Amazon Services) appeals the decision of the Administrative Law Court (ALC) affirming the South Carolina Department of Revenue's (the Department's) determination assessing it approximately $12.5 million in taxes, penalties, and interest for the period of January 1, 2016, to March 31, 2016...

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