Legal Opinion

Amazon Services, LLC v. SCDOR

Court of Appeals of South Carolina

Decided January 3, 2024No. 2019-001706Published

1Opinion of the Court

THE STATE OF SOUTH CAROLINA In The Court of Appeals Amazon Services, LLC, Appellant, v. South Carolina Department of Revenue, Respondent. Appellate Case No. 2019-001706 Appeal From The Administrative Law Court Ralph King Anderson, III, Administrative Law Judge Opinion No. 6047 Heard February 14, 2023 – Filed January 24, 2024 AFFIRMED 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.…

2Cases cited28 opinions

  1. Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
  2. Federal Communications Commission v. Fox Television Stations, Inc.Supreme Court of the United States · 2012
  3. Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
  4. Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
  5. National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967

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