In the Final Session of the 113th General Assembly, Tennessee legislators focused particularly on public-private partnerships that aid in the creation of housing. The Bass, Berry & Sims Public Finance team tracked bills...more
Reversing a decision from a circuit court, the Arkansas Supreme Court held last month that a group of online travel companies (“OTCs”), including Hotels.com, Expedia, and Orbitz, were not liable for state and local gross...more
During the 2021 legislative session, the Georgia General Assembly passed key legislation, including conformity to the federal tax law, the elimination of deference to subregulatory interpretations of the Department of...more
Airbnb Back in Court - ("New rules don’t seem to be bringing Boston many short-term rental applications," Curbed - Boston on Apr 10) Earlier this week, Airbnb was in court arguing that the City of Boston’s short-term...more
Recently, Airbnb touted that it generated over 1 Billion Dollars in revenue for the third quarter of 2018 by offering over 5 million short term rental listings in thousands of places across the world. With this boom of...more
Job Postings Hint at TripAdvisor’s Growing Interest in Travel Packages - ("TripAdvisor Hints at Its Growing Interest in Vacation Package Search," Skift Travel New, September 6, 2018) Since April of this year, TripAdvisor’s...more
This week’s OTA & Travel Distribution Update is below and features a variety of stories – EU regulation, AI-powered chatbots, direct booking, connectivity and taxes....more
We are writing to update you on the status of budget negotiations in the Pennsylvania General Assembly. The potential storage tax that we wrote about earlier this week is currently off the table, but current talks include an...more
California public agencies that impose transient occupancy (hotel) taxes may be limited in the tax they can collect from online transactions. The California Supreme Court on Monday ruled that TOT are limited to the...more
The Top 10 New York Tax Highlights of 2015 - This past year turned out to be another eventful one in New York taxation. We continue our tradition and present our list of the Top 10 New York tax highlights of 2015. ...more
Municipalities from New York to San Francisco are cracking down on the vacation-rental industry. Each city has approached the situation in a wildly different manner, but one factor remains the same: Restrictions on these...more