Montana Department of Revenue v. Priceline.Com, Inc.

¶27 I concur with the Court’s conclusion that the OTCs are not responsible for collecting and remitting taxes under the Lodging Facility Use Tax, §§ 15-65-101 through 131, MCA, because they are not “owners” or “operators” of the “facility” as required by the statute. However, the statutory language of the Sales Tax, §§ 15-68-101 through 820, MCA, is ambiguous as to whether an OTC performs a “service for consideration,” and reference to legislative history is therefore required. Because the legislative history clearly establishes that OTCs were not intended to be part of the tax base, I would…