National Liberty Ins. v. Dansby

How courts have described this case

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

• “Before the OTC sales tax cases arose around the nation, the OTC/hotel contracts used language indicating that OTCs sold rooms.”
• OTCs qualify as “vendors,” taxable under city’s ordinance, and their markups are part of the “sales price” subject to city’s tax on hotel lodging

Source: CourtListener parenthetical corpus (CC0).