Alachua County v. Expedia, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding a tax based on “the total rental charged” did not demonstrate a clear intent to tax OTCs’ markup
• “[I]t is irrelevant to the taxation issue at hand which actors are involved and what roles they play in transactions for facilitating transient hotel room reservations.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

3 cases in this archive cite this case.

• Orbitz, LLC v. Indiana Department of State Revenue
  Indiana Tax Court· 2016-12-20· cited 2×
• ANNE GANNON, in her capacity as PALM BEACH COUNTY TAX COLLECTOR, on behalf of PALM BEACH COUNTY v. AIRBNB, INC.
  District Court of Appeal of Florida· 2020-03-25
• Priceline.com, LLC, Priceline.com Incorporated n/k/a Booking Holdings, Inc., Travelweb LLC, Trip Network, Inc. d/b/a Cheaptickets.com, Orbitz, LLC, Hotels.com, L.P., Expedia, Inc., Hotwire, Inc., TVL LP f/k/a Travelocity.com LP, Site59.com, LLC v. Lynn Fitch, Attorney General of the State of Mississippi ex rel. State of Mississippi
  Mississippi Supreme Court· 2023-09-28

Cites

24 cases in this archive are cited by this case; the 20 most cited are listed.

• Forsythe v. Longboat Key Beach Erosion
  Supreme Court of Florida· 1992-06-25· cited 294×
• Heart of Adoptions, Inc. v. JA
  Supreme Court of Florida· 2007-07-12· cited 135×
• Rollins v. Pizzarelli
  Supreme Court of Florida· 2000-05-04· cited 121×
• Bautista v. State
  Supreme Court of Florida· 2003-12-04· cited 104×
• Stallworth v. State
  Court of Criminal Appeals of Alabama· 2003-01-31· cited 103×
• Tillman v. State
  Supreme Court of Florida· 2006-07-06· cited 91×
• Bush v. Holmes
  Supreme Court of Florida· 2006-01-05· cited 74×
• Miami Dolphins, Ltd. v. Metro. Dade County
  Supreme Court of Florida· 1981-01-29· cited 68×
• Fl. Dept. of Rev. v. FL. MUN. POWER AGENCY
  Supreme Court of Florida· 2001-06-28· cited 58×
• Expedia, Inc. v. City of Columbus
  Supreme Court of Georgia· 2009-06-15· cited 47×
• Bennett v. St. Vincent's Medical Center, Inc.
  Supreme Court of Florida· 2011-07-07· cited 28×
• LEON CO. EDUC. AUTH. v. Hartsfield
  Supreme Court of Florida· 1997-06-12· cited 24×
• County of Monroe v. Priceline.Com, Inc.
  S.D. Florida· 2010-03-15· cited 23×
• White v. Johnson
  Supreme Court of Florida· 1952-06-13· cited 21×
• Goldenberg v. Sawczak
  Supreme Court of Florida· 2001-05-03· cited 18×
• City of Charleston, SC v. Hotels. Com, LP
  D. South Carolina· 2008-04-29· cited 18×
• J.M. v. Gargett
  Supreme Court of Florida· 2012-10-04· cited 17×
• Aravena v. Miami-Dade County
  Supreme Court of Florida· 2006-04-06· cited 15×
• Harbor Ventures, Inc. v. Hutches
  Supreme Court of Florida· 1979-01-18· cited 14×
• Orange County v. Expedia, Inc.
  District Court of Appeal of Florida· 2008-06-13· cited 10×