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TRAVELOCITY.COM v. DIRECTOR OF TAXATION

No. SCAP-13-0002896.

346 P.3d 157 (2015)

135 Haw. 88

In the Matter of the Tax Appeal of TRAVELOCITY.COM, L.P., Petitioners and Respondents/Appellees-Cross-Appellants, v. DIRECTOR OF TAXATION, State of Hawai`i, Respondent and Petitioner/Appellant-Cross-Appellee.

Supreme Court of Hawai`i.

March 17, 2015.

Attorney(s) appearing for the Case

Paul Alston , Tina L. Colman , Pamela W. Bunn , Ronald I. Heller , Honolulu, for Travelocity.com, L.P., et al.

Hugh R. Jones , Girard D. Lau , Kimberly Tsumoto Guidry , Honolulu, Warren Price III , Kenneth T. Okamoto , Robert A. Marks , Gary Cruciani , Steven D. Wolens , for Director of Taxation, State of Hawai`i.

RECKTENWALD, C.J., NAKAYAMA, McKENNA, and POLLACK, JJ., and Circuit Judge LEE, in place of ACOBA, J., recused.

I. INTRODUCTION

This case considers whether the General Excise Tax (GET) and the Transient Accommodations Tax (TAT) are assessable on the relevant income of commercial entities operating under business models that were not expressly considered by the legislature when the applicable GET and TAT statutes...

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