EXPEDIA, INC. v. DISTRICT OF COLUMBIA

Nos. 14-CV-308, 14-CV-309.

120 A.3d 623 (2015)

EXPEDIA, INC., et al., Appellants/Cross-Appellees, v. DISTRICT OF COLUMBIA, Appellee/Cross-Appellant.

District of Columbia Court of Appeals.

Decided July 23, 2015.


Attorney(s) appearing for the Case

Darrel L. Hieber , with whom John K. Villa and Kenneth C. Smurzynski , Washington, DC, were on the briefs, for appellants/cross-appellees.

Todd S. Kim , Solicitor General, with whom Irvin B. Nathan , Attorney General for the District of Columbia at the time the briefs were filed, Loren L. AliKhan , Deputy Solicitor General, Mary L. Wilson , Senior Assistant Attorney General, Office of Solicitor General, Bennett Rushkoff , Chief, Public Advocacy Section, and Jimmy R. Rock , Assistant Attorney General, were on the brief, for appellee/cross-appellant.

Before BECKWITH and McLEESE, Associate Judges, and NEWMAN, Senior Judge.


In the District of Columbia, sales tax is governed by D.C.Code §§ 47-2001 to 47-2027.1 That statute imposes tax on "vendors" for exercising the privilege of "selling at retail certain tangible personal property," as well as "selling certain selected services[.]" D.C.Code § 47...

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