President Trump has repeatedly attacked Amazon and its CEO Jeff Bezos for dodging financial obligations, tweeting as recently as June that the company avoids "paying internet taxes."
While the president's claims have remained vague, at least one state is now making a similar allegation -- and providing some substance to back it up.
In June, South Carolina filed a complaint alleging that Amazon failed to collect taxes on sales made by third-party merchants on the company's marketplace. These are products where Amazon is not the seller, but rather is connecting other businesses to consumers and providing the payment processing for the transaction as well as some customer support.
The state claimed that for the first quarter of 2016, Amazon owes $12.5 million in taxes, penalties and interest, an amount that "will continue to accrue until this matter is resolved."
In the complaint, obtained by CNBC, South Carolina's Department of Revenue said Amazon is responsible for collecting taxes on behalf of the businesses that used the marketplace to sell products to residents of the state. A spokesperson for the state declined to comment on why the audit was limited to that three month period.
The dispute is the latest in Amazon's long history of complicated tax issues and threatens to become quite the headache for the e-tailer should South Carolina succeed and set a precedent for other states. Not only would Amazon have to put more controls in place, but costs would rise for consumers and sellers would lose a pricing advantage they currently have over physical retailers.