On April 30, 2021, the Court of Appeals of Maryland held in Travelocity.com LP v. Comptroller of Md., No. 14, 2021 Md. LEXIS 200 (Apr. 30, 2021), that the taxpayer, an online travel company, was not required to collect and remit state sales and use tax prior to the enactment of Marylandâs accommodations intermediary law in 2015. This ruling by the stateâs highest court, which overruled the lower courtsâ decisions, helps clarify the âpre-accommodations intermediary lawâ tax obligations of online travel companies, and may also be helpful in understanding the impact of marketplace facilitator law enactments more generally.
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