Airbnb, Inc. v. Hon. Thomas D. Wingate

Summary

The court held that a first-class writ of prohibition is available to address an alleged lack of constitutional standing because standing is a prerequisite to subject-matter jurisdiction. Applying de novo review, it concluded that the organizations lacked standing to assert the governmental taxing interests of their local-government members because they were not authorized governmental agents and their associational purposes did not support the action. The court therefore reversed and remanded with directions to issue the writ.