Explore 3 court opinions on Sales And Use Tax. AI-powered plain English summaries, key holdings, and legal analysis.
3 recent cases analyzed in this topic area.
South Carolina Supreme Court Rules Amazon's Third-Party Seller Fees Subject to Sales Tax
This case involved Amazon Services LLC and the South Carolina Department of Revenue (SCDOR) regarding sales and use taxes on fees Amazon charged third-party sellers for various services. Amazon argued...
Illinois court upholds sales tax on PepsiCo's supply chain services
PepsiCo, Inc. v. Department of Revenue, decided by Illinois Appellate Court on February 25, 2026, resulted in a defendant win outcome. The plaintiff, PepsiCo, Inc., challenged the Department of Revenu...
Prepaid Wireless Services Taxable as Telecommunications Services in NC
N.C. Dep't of Revenue v. Wireless Ctr. of N.C., Inc., decided by North Carolina Supreme Court on December 12, 2025, resulted in a defendant win outcome. The North Carolina Department of Revenue sought...