Mont. Dep’t of Revenue v. Priceline.com, Inc.

Appellees were Online Travel Companies (OTCs) that provide online travel information and secure reservations for travelers for car rental and lodging services in Montana. The Montana Department of Revenue filed suit against the OTCs arguing that the OTCs were required to collect and remit taxes on OTC fees under both the Lodging Facility Use Tax and Sales Tax. The district court granted summary judgment in favor of the OTCs. The Supreme Court affirmed in part and reversed in part, holding that the district court (1) correctly found that the Lodging Facility Use Tax does not apply to OTC fees; but (2) erred in ruling that the Sales Tax does not apply to OTC fees. View "Mont. Dep’t of Revenue v. Priceline.com, Inc." on Justia Law