The South Carolina Supreme Court is considering whether Amazon owes up to $150 million in sales taxes for third-party sales made before a 2019 law clarified such obligations. In this new article, Akerman State and Local Tax Practice Chair Stefi George tells Bloomberg Law there is concern about the uncertainty created when states apply old statutes to new business models like marketplace facilitators.

“Every state has enacted a new statute to cover the marketplace facilitator concept, which implies that it wasn’t covered under definitions previously existing in these states,” she told the publication.