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Tuesday, December 20, 2016

Ind. Decisions - Tax Court issues opinion in Orbitz case today

In Orbitz, LLC v. Indiana Department of Revenue, a n 11-page opinion, Judge Wentworth writes:

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. The Court restates the dispositive 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. The Court finds in favor of Orbitz. * * *

During the period at issue, the Department erred in issuing sales and innkeeper’s tax assessments against Orbitz based on the retail rate of Indiana hotel rooms as a matter of law because the hoteliers, as the retail merchants, were liable for the taxes, not Orbitz. The Court therefore GRANTS summary judgment in favor of Orbitz and against the Department.

ILB: The last oral argument in this case was Jan. 17, 2014.

See these ILB posts from Jan. 18, 2016 ("Bill may impact pending decision re sales tax on online travel sites") and Jan. 21, 2016 ("Indiana could tax online travel sites").

Here is a long list of ILB entries re Orbitz.

Posted by Marcia Oddi on December 20, 2016 02:06 PM
Posted to Ind. Tax Ct. Decisions