1. Home
  2. Browse Decisions
  3. P.3d
  4. 346 P.3d
  5. 346 P.3d 157 (2015)
 

TRAVELOCITY.COM v. DIRECTOR OF TAXATION

No. SCAP-13-0002896.

346 P.3d 157 (2015)

135 Haw. 88

In the Matter of the Tax Appeal of TRAVELOCITY.COM, L.P., Petitioners and Respondents/Appellees-Cross-Appellants, v. DIRECTOR OF TAXATION, State of Hawai`i, Respondent and Petitioner/Appellant-Cross-Appellee.

Supreme Court of Hawai`i.

March 17, 2015.

Attorney(s) appearing for the Case

Paul Alston, Tina L. Colman, Pamela W. Bunn, Ronald I. Heller, Honolulu, for Travelocity.com, L.P., et al.

Hugh R. Jones, Girard D. Lau, Kimberly Tsumoto Guidry, Honolulu, Warren Price III, Kenneth T. Okamoto, Robert A. Marks, Gary Cruciani, Steven D. Wolens, for Director of Taxation, State of Hawai`i.

RECKTENWALD, C.J., NAKAYAMA, McKENNA, and POLLACK, JJ., and Circuit Judge LEE, in place of ACOBA, J., recused.

I. INTRODUCTION

This case considers whether the General Excise Tax (GET) and the Transient Accommodations Tax (TAT) are assessable on the relevant income of commercial entities operating under business models that were not expressly considered by the legislature when the applicable GET and TAT statutes...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases