LP v. Wyo. Dep’t of Revenue

The Wyoming Department of Revenue (Department) directed Appellants, on-line travel companies (OTCs), to collect and remit taxes on the total amounts they collected from customers booking hotel rooms in Wyoming. The State Board of Equalization (SBOE) upheld the order. The Supreme Court affirmed, holding (1) the SBOE did not err in finding that the full amount paid by a customer to the OTCs for a reservation of a hotel room in Wyoming was taxable to the Department; (2) the Department’s imposition of sales tax on the full amount collected by the OTCs did not violate the Dormant Commerce Clause, the Equal Protection Clause, or the Due Process Clause of the United States Constitution as applied to the OTCs; and (3) the imposition of the sales tax did not violate the federal Internet Tax Freedom Act.View " LP v. Wyo. Dep’t of Revenue" on Justia Law