Legal Opinion
Expedia, Inc. v. District of Columbia
District of Columbia Court of Appeals
Decided July 23, 2015No. 14-CV-308, 14-CV-309PublishedCited by 18 opinions
1Opinion of the Court
BECKWITH, Associate Judge:
In the District of Columbia, sales tax is governed by D.C.Code §§ 47-2001 to 47-2027.1 That statute imposes tax on “vendors” for exercising the privilege of “selling at retail certain tangible personal property,” as well as “selling certain selected services!.]” D.C.Code § 47-2002(a). The definition of “retail sale” lists the services that are subject to sales tax. D.C.Code § 47-2001(n)(l)(A)-(U). This case involves the contours of one of the statute’s enumerated services, “the sale or charge for any room ... furnished to transients by any hotel[.]” D.C.Code §…
2Cases cited22 opinions
- Auer v. RobbinsSupreme Court of the United States · 1997
- Cabell v. MarkhamCourt of Appeals for the Second Circuit · 1945
- Peoples Drug Stores, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1983
- The Black & Decker Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 2006
- District of Columbia v. PlaceDistrict of Columbia Court of Appeals · 2006
17 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Kemp v. EilandDistrict Court, District of Columbia · 2015
- Montana Department of Revenue v. Priceline.Com, Inc.Montana Supreme Court · 2015
- VILEAN STEVENS & IKE PROPHET v. DISTRICT OF COLUMBIA DEPARTMENT OF HEALTHDistrict of Columbia Court of Appeals · 2016
- Washington Metropolitan Area Transit Authority v. Union Station Venture LimitedDistrict Court, District of Columbia · 2017
- Margaret Williams v. James C, KennedyDistrict of Columbia Court of Appeals · 2019
13 more not listed; retrieve them via the Exa API.