Legal Opinion
County of Nassau v. Expedia, Inc.
New York Supreme Court
Decided April 11, 2013Published
1Opinion of the Court
OPINION OF THE COURT
Stephen A. Bucaria, J.
Motion by plaintiff County of Nassau for an order allowing the above action to be maintained as a class action is granted to the extent indicated below.
This is an action by the County of Nassau, seeking to enforce the County’s hotel tax law against certain online sellers of hotel accommodations. New York State authorizes Nassau County to impose a tax not exceeding 3% “upon persons occupying hotel or motel rooms in such county” (see Tax Law § 1202-q [1]). Pur*628suant to this authority, the County has enacted the Nassau County Hotel and Motel Occupancy…
2Cases cited8 opinions
- Overstock.com, Inc. v. New York State Department of Taxation & FinanceNew York Court of Appeals · 2013
- Town of Riverhead v. New York State BoardNew York Court of Appeals · 2005
- Bankers Trust Corp. v. New York City Department of FinanceNew York Court of Appeals · 2003
- Englade v. HarperCollins Publishers, Inc.Appellate Division of the Supreme Court of the State of New York · 2001
- Tosner v. Town of HempsteadAppellate Division of the Supreme Court of the State of New York · 2004
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