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
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., by: Thomas P. Thrash and William T. Crowder ; Law Office of W. Jackson Williams, PLLC, 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, 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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