LexisNexis® Legal Newsroom
Online Travel Companies and Hotel Occupancy Tax Litigation

Over the past several years, a spate of litigation has arisen throughout the country concerning the application of hotel occupancy taxes to online bookings. The cases focus on whether online hotel reservation and travel companies are required to collect and remit transient occupancy tax ("occupancy...

California Governor Brown Signs Internet Sales Tax Settlement

On Friday, September 23, 2011, California Governor Jerry Brown signed into law a negotiated settlement Amazon.com Inc., which postpones a new California law requiring Amazon to collect sales tax on online Internet transactions in California. Amazon, for its part, agreed to drop its initiative effort...

Click-Through Nexus Struck Down in Illinois

As state tax policy has continued trying to keep up with the evolving changing of our nation's economy, one key issue has been the proper means of subjecting Internet-based retail transactions to state level sales & use taxation. Following the 2008 enactment of a click-through nexus law in New...