Several online travel companies engaged in protracted litigation against the Department of Taxation over whether and to what extent they are liable for Hawaii General Excise and Transient Accommodations Taxes on hotel accommodations that they sold to third parties on their respective platforms. The litigation spanned multiple years, resulted in one exhaustive Hawaii Supreme Court opinion, In re Travelocity.com, Inc., 135 Haw. 88, 346 P.3d 157 (2015), and then resulted in entry of judgment.
Before the ink was dry on those judgments, the Department of Taxation produced additional assessments against the taxpayers, this time on car rental commissions, for the same tax type (General Excise Tax) and for many of the same years as those covered in the judgment.
Only some of the documents in the appellate case file are included here.
- Opening Brief [of Taxpayers]
- Answering Brief [of Director of Taxation]
- Tax Foundation’s Motion for Leave to File Amicus Curiae Brief
- Department of Taxation’s Memorandum in Opposition to Amicus
- Order Granting Motion for Leave to File Amicus Brief
- Tax Foundation Amicus Brief
- Reply Brief of Director of Taxation
- Reply Brief of Taxpayers (Online Travel Companies)
- Director of Taxation’s Response to Tax Foundation Brief