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- Title
Pitt County v. Hotels.com: The Dormant Commerce Clause and State Taxation of Online Travel Companies.
- Authors
Rothschild, Jennifer
- Abstract
The article focuses on tax cases involving hotels and online travel agencies, based on the applicability of hotel occupancy taxes. It presents information on the mode of operations of online travel companies, and the U.S. Fourth Circuit case Pitt County v. Hotels.com, and the U.S. Supreme Court case Complete Auto Transit v. Brady. The 4th Circuit court ruled that online travel firms are not subject to Pitt County's occupancy taxes.
- Subjects
UNITED States; HOTEL occupancy taxes; OCCUPANCY rates; COMPLETE Auto Transit (Company); TRAVEL agents; HOTELS.COM LP; TAXATION
- Publication
Tax Lawyer, 2010, Vol 64, Issue 1, p223
- ISSN
0040-005X
- Publication type
Article