South Carolina Just Says No to Amazon Tax Break

Indirect Tax, ONESOURCE, Sales and Use Tax, Sales Tax Nexus Posted by Rebekah Lu 0 Comment

Posted on May 3, 2011

In what is turning out to be a bad week for on-line giant Amazon.com, the South Carolina legislature has rejected a bill that would have extended tax breaks to the retailer. On Wednesday, April 27th the House voted 71 – 47 against H4091 which would have exempted Amazon from collecting sales taxes in South Carolina for five years.

Amazon had struck a deal with the Commerce Department under the former Governor to build a distribution center in the state if South Carolina would in return guarantee that they would be exempt from the sales tax for 5 years. According to the Augusta Chronicle Amazon vice president Paul Misener has stated that the company has “canceled $52 million in procurement contracts and removed all South Carolina fulfillment center job postings from our site.”

To read more on this story: Legislators Reject Amazon Tax Break

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Categories: Indirect Tax, ONESOURCE, Sales and Use Tax, Sales Tax Nexus

About Rebekah Lu

My name is Rebekah and I am an attorney specializing in Indirect Taxes at Thomson Reuters. I earned my JD from Lewis & Clark Northwestern School of Law in Portland, Oregon and have focused exclusively on indirect tax law including sales/use, VAT and telecom since graduation.


Currently I have the good fortune to work in the International Tax Research Department where my responsibilities include researching international tax laws and trends as well as managing our Indirect Tax Research Library. My position has provided me with a superb opportunity to see the world through the lens of its tax laws. Although tax is serious business, it can also be humorous at times and always interesting. I am excited to be able to share my knowledge and enthusiasm for transaction tax with the readers of this blog.

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