Montana Supreme Court Case to Take Stage at UM

April 06, 2015

MISSOULA – The Montana Supreme Court will hear oral arguments in Montana Department of Revenue v. Priceline.com Inc. at 10 a.m. Friday, April 10, in the Dennison Theatre at the University of Montana. An introduction to the hearing begins at 9:30 a.m. The hearing is expected to last about an hour and 15 minutes. The public is invited to attend, along with students from area schools and UM.

The question before the Montana Supreme Court is whether Montana travel taxes properly apply to the activities of online travel companies like Priceline.com. Priceline.com and other online travel companies provide travel information and secure reservations to lodging and car rental services for travelers, conducting business with consumers through the Internet. Under Montana law, the state imposes sales and use taxes on lodging and rental car services. The Montana Supreme Court will consider whether the District Court erred in granting judgment as a matter of law in favor of the online travel companies.

UM School of Law Professor Pippa Browde, an expert on federal tax law, will give an introduction to the case. Browde will include a background on the judicial system, both in Montana state courts and the federal courts. She also will outline the issues presented on appeal in the case, the arguments she expects the parties to make and the national significance of the case as it relates to similar cases being litigated across the country.  

For more information call UM School of Law director of external relations and marketing Carla Caballero-Jackson at 406-243-6254 or email carla.caballero-jackson@umontana.edu.


Contact: Carla Caballero-Jackson, director of external relations and marketing, UM School of Law, 406-243-6254, carla.caballero-jackson@umontana.edu.