HOTELS.COM, L.P.; Hotwire, Inc.; Trip Network, Inc. (d/b/a CheapTickets.com); Expedia, Inc.; Internetwork Publishing Corp. (d/b/a Lodging.com); Orbitz, LLC; Priceline.com Incorporated (n/k/a Booking Holdings, Inc.); Priceline.com, LLC; Travelocity.com, L.P. (n/k/a TVL LP); Travelweb, LLC; and Site59.com, LLC, Appellants
v.
PINE BLUFF ADVERTISING AND PROMOTION COMMISSION, Jefferson County, Arkansas, and All Others Similarly Situated; City of North Little Rock, Arkansas, and All Others Similarly Situated; and the State of Arkansas, Appellees.
Supreme Court of Arkansas.https://leagle.com/images/logo.png
Opinion Delivered: May 16, 2024.
Opinion Delivered: May 16, 2024.
Attorney(s) appearing for the Case
Quattlebaum, Grooms & Tull PLLC, by: Steven W. Quattlebaum, E.B. Chiles IV, R. Ryan Younger, Little Rock, and S. Katie Calvert, for appellants.
State of Arkansas ex rel. Larry Jegley, Special Dep. Prosecuting Att'y for the Sixth Judicial District, on behalf of William Jones, Sixth Judicial District Prosecuting Att'y.
Thrash Law Firm, P.A., Little Rock, by: Thomas P. Thrash, and William T. Crowder; Law Office of W. Jackson Williams, PLLC, Little Rock, by: W. Jackson Williams, for appellees Pine Bluff Advertising and Promotion Commission; Jefferson County, Arkansas; City of North Little Rock, Arkansas; and all others similarly situated.
Linda Burgess, Arkansas Municipal League; Colin R. Jorgensen, Association of Arkansas Counties, for the Arkansas Municipal League and the Association of Arkansas Counties as amici curiae on behalf of appellees Pine Bluff Advertising and Promotion Commission; Jefferson County, Arkansas; City of North Little Rock, Arkansas; and all others similarly situated.
Wright, Lindsey & Jennings LLP, Little Rock, by: Michael A. Thompson and T.J. Lawhon for Arkansas State Chamber of Commerce as amicus curiae.
JOHN DAN KEMP, Chief Justice.
Appellants, a group of online travel companies ("OTCs"), appeal a series of Jefferson County Circuit Court orders finding that several Arkansas tax statutes applied to the OTCs and that the OTCs were liable for unpaid taxes under the statutes. The circuit court ordered them to pay previously unpaid taxes, plus penalties...
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