A South Carolina Court did not grant a request for injunction filed by the South Carolina Department of Revenue (DOR) to make Amazon collect South Carolina tax on FBA (Fulfillment by Amazon) sales. On November 8, 2017 the DOR had filed the motion to request that Amazon begin collecting sales tax on sales by third party sellers using Amazon’s platform within 10 days and remit these collected taxes to a trust fund to be held until the case is decided. The South Carolina Department of Revenue argued that the ultimate tax due could exceed $500 million and the risk to the Department for collection or if it is determined that the tax is owed by the 3rd Party Sellers is so significant that the injunction should be granted. The case premise is that Amazon has an obligation to collect tax on all sales executed through its platform including sales by 3rd party independent sellers. The case is scheduled to be heard in early November 2018. Until then, the uncertainty regarding who has the obligation to collect tax on sales to customers in South Carolina remains. We will continue to monitor for developments.