Travelocity.com v. Comptroller

Travelocity.com LP n/k/a TVL LP v. Comptroller of Maryland, No. 14, September 2020 Term. Opinion by Hotten, J. TAXATION – SALES AND USE TAX – ONLINE TRAVEL COMPANIES – HOTEL ROOMS AND CAR RENTALS – PRIOR TO THE 2015 AMENDMENT – SALE OF TANGIBLE PERSONAL PROPERTY. Prior to the 2015 amendment to the sales and use tax, Md. Code (2010 Repl. Vol. and 2014 Supp.) § 11-102(a) of the Tax–General Article, which specifically included “accommodations intermediary” into the statutory definition of “vendors” liable to pay the sales and use tax, the facilitation of hotel room or car rental reservations did…