Orbitz, LLC v. Indiana Department of State Revenue

ORDER ON PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT

WENTWORTH, J.

Orbitz, LLC challenges the Indiana Department of State Revenue’s assessments of Indiana sales and innkeeper’s taxes for the January 1,2004, through December 31, 2006, period (the “period at issue”). The matter is currently before the Court on the parties’ cross-motions for summary judgment. 1 The Court restates the dispos-itive issue as whether the Department erred in issuing sales and innkeeper’s tax assessments against Orbitz based on the retail rather than the wholesale rate of Indiana hotel rooms. 2 The Court finds in favor…