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PRICELINE.COM, LLC v. FITCH

NO. 2021-CA-00868-SCT.

376 So.3d 1185 (2023)

PRICELINE.COM, LLC, Priceline.com Incorporated n/k/a Booking Holdings, Inc., Travelweb LLC, Trip Network, Inc. d/b/a Cheaptickets.com, Orbitz, LLC, Hotels.com, L.P., Expedia, Inc., Hotwire, Inc., TVL LP f/ka Travelocity.com LP, Site59.com, LLC v. Lynn FITCH, Attorney General of the State of Mississippi ex rel. State of Mississippi.

Supreme Court of Mississippi.

September 28, 2023.

Attorney(s) appearing for the Case

ATTORNEYS FOR APPELLANTS: KYLE V. MILLER , Ridgeland, ANNE MARIE SEIBEL , TIFFANY DEGRUY , MARGARET CUPPLES , MICHAEL BENTLEY , Jackson, SCOTT R. WIEHLE , JEFFREY A. ROSSMAN .

ATTORNEYS FOR APPELLEE: OFFICE OF THE ATTORNEY GENERAL, BY: HART MARTIN , JUSTIN L. MATHENY , Jackson, JOHN W. CRONGEYER , DON BARRETT , Lexington, DAVID McMULLAN, JR. , SARAH STERLING ALDRIDGE , ROBERT K. FINNEL , WILLIAM Q. BIRD , ALEXANDRIA E. SEAY .

EN BANC.

¶1. This case hinges on whether Online Travel Companies (OTCs) are encompassed by the definition of hotels found in Mississippi Code Section 41-49-3 (Rev. 2023) and are therefore subject to the tax levied against hotels in Mississippi Code Section 27-65-23 (Rev. 2017). The chancery court found that...

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