The Third Circuit Court of Appeals affirmed the District Court’s decision that the Township of Lyndhurst, New Jersey did not have standing “in its capacity as a taxing authority” to pursue a class action against Priceline.com and other online hotel booking companies for unpaid hotel occupancy taxes.
Read the opinion here:
Township of Lyndhurst v. Priceline.com, Inc., No. 09-2053 (3rd Cir. August 2, 2011)