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South Carolina Appellate Court Affirms Online Marketplace Owes Tax on Third-Party Sales

The South Carolina Court of Appeals affirmed that based on the underlying facts involving an online marketplace platform and a broad interpretation of South Carolina statutes in effect for the 2016 tax periods at issue, the marketplace was responsible for collecting and remitting South Carolina sales tax on in-state sales of tangible personal property owned by third-parties occurring on the marketplace.

Source Deloitte


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