In re Tax Appeal of Travelocity.Com., L.P. v. Director of Taxation.

How courts have described this case

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

• examining a tax “on the gross income derived from the sale of services or rental income resulting from all services activities that occur within the state” (emphasis added)
• noting general excise tax “is imposed on the travel agency and hotel operator on the respective portion of the gross income allocated or distributed to each, and no more” in addition to TAT
• stating TAT “was not a tax on the hotels, but instead, was a mechanism to tax visitors by assessing the cost of their hotel room to 34 *** FOR PUBLICATION IN WEST’S HAWAIʻI REPORTS AND PACIFIC REPORTER *** correlate to costs associated with visitor use of infrastructure and county services.”
• online travel companies are not owners or operators of hotels

Source: CourtListener parenthetical corpus (CC0).