Legal Opinion

Amazon Services v. SCDOR

Supreme Court of South Carolina

Decided March 18, 2026No. 2024-000625Published

1Opinion of the Court

THE STATE OF SOUTH CAROLINA In The Supreme Court Amazon Services, LLC, Petitioner, v. South Carolina Department of Revenue, Respondent. Appellate Case No. 2024-000625 ON WRIT OF CERTIORARI TO THE COURT OF APPEALS Appeal from the Administrative Law Court Ralph King Anderson, III Opinion No. 28319 Heard May 14, 2025 – Filed March 18, 2026 AFFIRMED Robert N. Hochman and Neil H. Conrad, Chicago, Illinois, and Carter G. Phillips, Washington D.C., all of Sidley Austin LLP; John C. Von Lehe, Jr. and Bryson Moore Geer, Charleston, and C. Mitchell Brown, Columbia, all of Nelson Mullins Riley &…

2Cases cited11 opinions

  1. Federal Communications Commission v. Fox Television Stations, Inc.Supreme Court of the United States · 2012
  2. Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
  3. South Dakota v. Wayfair, Inc.Supreme Court of the United States · 2018
  4. Sloan v. HardeeSupreme Court of South Carolina · 2007
  5. Travelscape, LLC v. South Carolina Department of RevenueSupreme Court of South Carolina · 2011

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