Welcome to the digital.law repository at the University of Washington

[8WashJLTech&Arts0043] Technology, Travel Companies & Taxation: Should Expedia Be Required to Collect and Remit State Occupancy Taxes on Profits from Facilitating Hotel Room Rentals?

Show simple item record

dc.contributor.author Melvin, Kerra J.
dc.contributor.author Washington Journal of Law, Technology & Arts
dc.date.accessioned 2012-07-31T14:11:55Z
dc.date.available 2012-07-31T14:11:55Z
dc.date.issued 2012-08
dc.identifier.citation 8 WASH. J.L. TECH.& ARTS 43 (2012) en_US
dc.identifier.issn 2157-2534
dc.identifier.uri http://hdl.handle.net/1773.1/1154
dc.description Washington Journal of Law, Technology & Arts, volume 8, Issue 1, Summer 2012 en_US
dc.description.abstract Online travel companies (“OTCs”) like Expedia and Hotels.com facilitate discounted hotel room rates for customers by contracting with hotels at a wholesale rate and then allowing customers to book rooms on their websites at a marked-up rate that is above the wholesale rate but below the market rate. Many states allow cities and counties to assess an occupancy or bed tax upon persons reserving hotel rooms, with the collections typically used to promote state and local tourism. Such statutes generally require the hotel operator to collect and remit the tax. OTCs have traditionally remitted the wholesale rate and the occupancy tax on that rate to the hotels, which in turn remit the tax to the city or state. This practice has recently come under scrutiny, however, with cities and counties arguing that OTCs should collect and remit the tax on the full retail amount paid to OTCs by the consumer. OTC litigation is occurring in state and federal courts across the country, and courts are split on whether the tax can be assessed on OTC profits. This Article will analyze recent decisions, examine the reasons why courts are split, and then briefly discuss potential resolutions for the OTCs and local governments.
dc.language.iso en_US en_US
dc.publisher Seattle: Washington Journal of Law, Technology & Arts, University of Washington School of Law en_US
dc.subject Corporate & Commercial en_US
dc.title [8WashJLTech&Arts0043] Technology, Travel Companies & Taxation: Should Expedia Be Required to Collect and Remit State Occupancy Taxes on Profits from Facilitating Hotel Room Rentals? en_US
dc.type Article en_US
dc.rights.holder Copyright Kerra J. Melvin en_US


Files in this item

This item appears in the following Collection(s)

Show simple item record

Search digital.law


Advanced Search

Browse

My Account