PRICELINE.COM v. DIRECTOR OF TAXATION

SCAP-17-0000367.

436 P.3d 1155 (2019)

In the Matter of the Tax Appeal of PRICELINE.COM, INC., et al., Petitioners/Taxpayers-Appellants-Appellees-Cross-Appellants, v. DIRECTOR OF TAXATION, State of Hawai`i, Petitioner/Appellee-Appellant-Cross-Appellee.

Supreme Court of Hawai`i.

March 4, 2019.


Attorney(s) appearing for the Case

Paul Alston , Ronald I. Heller , Honolulu, Pamela Bunn , for petitioners/taxpayers-appellants-appellees-cross-appellants.

Gary Cruciani , pro hac vice, Steven D. Wolens , pro hac vice, Kenneth T. Okamoto , Robert A. Marks , Cynthia M. Johiro , Warren Price III , Hugh R. Jones , Honolulu, for petitioner/appellee-appellant-cross-appellee.

Thomas Yamachika for amicus curiae Tax Foundation of Hawai`i.

RECKTENWALD, C.J., NAKAYAMA, McKENNA, POLLACK, AND WILSON, JJ.


This case is a consolidated appeal from twenty-nine General Excise Tax assessments levied by the Director of Taxation of the State of Hawai`i against five online travel companies based on car rental transactions that took place in Hawai`i between January 1, 2000, and December 31, 2013. The online travel companies...

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