Legal Opinion
Travelocity.Com LP v. Wyoming Department of Revenue
Wyoming Supreme Court
Decided April 3, 2014No. S-13-0078PublishedCited by 12 opinions
1Opinion of the Court
DAVIS, Justice.
[Ti] Appellee Wyoming Department of Revenue (Department) directed Appellants, which are on-line travel companies (OTCs), to collect and remit tax on the total amounts they collected from customers booking hotel rooms in Wyoming. Appellants appealed the order to the State Board of Equalization (SBOE), which upheld it. The OTCs petitioned the First Judicial District Court for review, and it certified the case to this Court, which accepted the certification.
[¶ 2] Appellants argue that Wyoming's sales tax statutes do not reach the markup they charge for a variety of reasons. They…
2Cases cited49 opinions
- Grayned v. City of RockfordSupreme Court of the United States · 1972
- Grayned v. City of RockfordSupreme Court of the United States · 1972
- Hoffman Estates v. Flipside, Hoffman Estates, Inc.Supreme Court of the United States · 1982
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
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3Cited by12 opinions
- Expedia, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 2015
- In the Interest Of: JB and TLW, Minor Children. TW v. StateWyoming Supreme Court · 2017
- Montana Department of Revenue v. Priceline.Com, Inc.Montana Supreme Court · 2015
- WyoLaw, LLC v. State of Wyoming, Office of the Attorney General, Consumer Protection UnitWyoming Supreme Court · 2021
- Eog Resources, Inc., a Delaware Corporation v. Jjlm Land, Llc, a Wyoming Limited Liability CompanyWyoming Supreme Court · 2022
7 more not listed; retrieve them via the Exa API.