Opinions Dec. 20, 2016
Indiana Tax Court
Orbitz, LLC v. Indiana Department of Revenue
49T10-0903-TA-10
Tax. Grants summary judgment in favor of Orbitz LLC and against the Indiana Department of Revenue. Finds that during the period at issue, the department erred in issuing sales and innkeeper’s tax assessments against Orbitz based on the retail rate of Indiana hotel rooms as a matter of law because the hoteliers, as the retail merchants, were liable for the taxes, not Orbitz.