It took less than three weeks for the Colorado Supreme Court to know it wasn’t going to reach a decision in Breckenridge’s tax case against online travel companies.
Breckenridge sought to compel a group of OTCs including Expedia and Hotels.com to collect and remit its “accommodation tax” for hotel rooms the companies booked in the ski town. The companies argued the town’s tax ordinance doesn’t apply to them because they aren’t technically “renters or lessors” of the lodgings under the law.
After hearing oral arguments May 9, the Supreme Court announced May 28 that it came to a 3-3 stalemate in the Town of Breckenridge v. Egencia et al.
As a result, the court left in place the Court of Appeals decision finding that OTCs weren’t subject to Breckenridge’s tax law, affirming the district court’s summary judgment order against the town.