Travelscape, LLC v. South Carolina Department of Revenue
South Carolina Supreme Court
705 S.E.2d 28 (2011)
- Written by Sean Carroll, JD
Facts
Travelscape, LLC (plaintiff) was an online travel agent offering hotel reservations at Expedia.com. The South Carolina Department of Revenue (DOR) (defendant) determined that Travelscape was required to remit sales tax on the revenue it received from making the hotel reservations available to the public. DOR based its decision on a state law imposing sales tax on revenue derived from hotel rooms “furnished to transients by any hotel” and charging such tax to “every person engaged . . . in the business of furnishing accommodations to transients for consideration.” Travelscape appealed the decision, arguing that it did not own or operate any hotels and thus was not engaged in the business of furnishing accommodations. The South Carolina Administrative Law Court affirmed. Travelscape appealed.
Rule of Law
Issue
Holding and Reasoning (Hearn, J.)
Dissent (Pleicones, J.)
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