The SCDOR is now accepting retail sales tax applications from third-party suppliers whose products are sold on Amazon.com to South Carolina purchasers.
The SCDOR maintains that under South Carolina law, Amazon Services, LLC is the retailer responsible for collecting and remitting Sales and Use Tax on all goods sold on Amazon.com. However, several third-party suppliers have requested guidance from the SCDOR regarding their potential tax liability if the Administrative Law Court ultimately rules in favor of Amazon Services, LLC in the current legal matter between the SCDOR and Amazon Services, LLC. As a result, the SCDOR is giving these retailers the ability to collect and remit the appropriate Sales and Use Tax for these sales until the matter is resolved. Additional information and details are available
here.