Priceline.com, LLC, Priceline.com Incorporated n/k/a Booking Holdings, Inc., Travelweb LLC, Trip Network, Inc. d/b/a…

Summary

The Mississippi Supreme Court held that online travel companies are not hotels under the statutory definition because they do not furnish or provide hotel rooms and are not known to the trade as hotels. Accordingly, the companies were not liable for state or local hotel taxes, and the State's derivative common-law claims, damages, penalties, and interest also failed. The court reversed and rendered judgment for the online travel companies.