Legal Opinion · Concurring in part, dissenting in part
Expedia, Inc. v. District of Columbia
District of Columbia Court of Appeals
Decided July 23, 2015No. 14-CV-308, 14-CV-309Published
1Concurring in part, dissenting in partMcLEESE, Associate Judge
I agree with the court that the online travel companies (OTCs) are subject to sales tax in the District of Columbia, and I join Parts I through IV of the court’s opinion. I respectfully dissent, however, from the court’s holding in Part V of the opinion that the OTCs are not liable for sales tax based on the full amount the OTCs charged purchasers.
*646I.
Under the applicable provisions, vendors are required to pay a tax based on their gross sales receipts. D.C.Code § 47-2002(a) (2012 Repl.). To the extent possible, vendors must obtain reimbursement for that tax from purchasers. D.C.Code §…
2Cases cited18 opinions
- Auer v. RobbinsSupreme Court of the United States · 1997
- Christopher v. Smithkline Beecham Corp.Supreme Court of the United States · 2012
- United States v. Daniel J. LeichtnamCourt of Appeals for the Seventh Circuit · 1991
- Marshall v. District of ColumbiaDistrict of Columbia Court of Appeals · 1978
- Regal Finance Co. v. Tex Star Motors, Inc.Texas Supreme Court · 2010
13 more not listed; retrieve them via the Exa API.