Legal Opinion
Travelscape, LLC v. South Carolina Department of Revenue
Supreme Court of South Carolina
Decided January 18, 2011No. 26913PublishedCited by 33 opinions
1Opinion of the CourtJustice Hearn
The Administrative Law Court (“ALC”) found Travelscape, LLC was required to remit sales tax on the gross proceeds it received from providing hotel reservations in South Carolina. Additionally, the ALC found the sales tax did not violate the Dormant Commerce Clause. We agree -with the ALC’s findings and affirm.
FACTUAL/PROCEDURAL BACKGROUND
Travelscape is an online travel company offering hotel reservations at locations across the country through the website Expedia.com (“Expedia”).1 Although Travelscape neither owns nor operates hotels, it enters into contracts with hotels whereby the hotels…
2Cases cited28 opinions
- 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
- General Motors Corp. v. TracySupreme Court of the United States · 1997
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Powerex Corp. v. Reliant Energy Services, Inc.Supreme Court of the United States · 2007
23 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- ROBINSON v. FAIRVIEW FELLOWSHIP HOME FOR SENIOR CITIZENS, INC.Supreme Court of Oklahoma · 2016
- Doe v. StateSupreme Court of South Carolina · 2017
- Travelocity.Com LP v. Wyoming Department of RevenueWyoming Supreme Court · 2014
- Expedia, Inc. v. City & County of DenverColorado Court of Appeals · 2014
- City of Houston v. Hotels.com, L.P., Texas Court of Appeals, 14th District (Houston)2011
28 more not listed; retrieve them via the Exa API.