Staying in session until after midnight Friday, the South Carolina Senate reached a compromise and approved the deal to bring an Amazon.com distribution center to Lexington County. Amazon has agreed to create at least 2,000 jobs at the facility to be located off I-77 near Cayce. The deal would exempt Amazon.com from collecting the state sales tax for five years.
The compromise would require Amazon to send emails to South Carolina customers after they make purchases telling them that they’re responsible for paying a use tax, equal to the sales tax, to the state Department of Revenue. There will be a link to the Department of Revenue’s website so the purchaser will have information on how to pay the tax.
The compromise would also have Amazon send annual statements to all South Carolina customers by February 1 of each year with summaries of their purchases for the year and a reminder that they must pay the use tax if they haven’t already.
The plan now goes back to the House, which approved the deal last week. House leaders promise to accept changes Amazon deal supporters make to the measure.