Analysis

5 State & Local Tax Cases To Watch In The 2nd Half Of 2020

Law360 (July 10, 2020, 7:53 PM EDT) -- From Amazon's dispute with South Carolina on taxation of third-party products sold through its website, to courts tackling questions of apportionment and sourcing, the second half of the year promises to give state and local tax professionals plenty to anticipate.

The Amazon case, which focuses on whether the online giant is liable for tax on third-party products sold before South Carolina had a marketplace facilitator law, is before the state's court of appeals. The company is hoping for a different result than it got from an administrative law judge, who rejected Amazon's contention that South Carolina's tax department had overreached its...

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