11th Circ. Says Expedia, Others Don't Owe Ga. Back Taxes

Law360, New York (December 13, 2013, 2:14 PM EST) -- Hotels.com LP, Expedia Inc., Travelocity.com LP and other online travel sites escaped paying back taxes on hotel bookings made before May 2011 to a class of Georgia municipalities, after the Eleventh Circuit said Friday that the companies could not be forced to pay taxes they never collected.

A unanimous three-judge panel said that Georgia law only requires the payment of taxes that are collected, and the 250 Georgia cities and counties did not present proof that the travel sites collected taxes at the required retail rate....
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