In the Matter of the Tax Appeal of TRAVELOCITY.COM, L.P., Petitioners and Respondents/Appellees-Cross-Appellants,
DIRECTOR OF TAXATION, STATE OF HAWAI'I, Respondent and Petitioner/Appellant-Cross-Appellee
This decision is published in table format in the Pacific and Hawai'i reporter.
APPEAL FROM THE CIRCUIT COURT OF THE FIRST CIRCUIT. T.A. NO. 11-1-0021 AND CONSOLIDATED CASES: 11-1-0022, 11-1-0023, 11-1-0026, 11-1-0027, 11-1-0029, 11-1-0030, 11-1-0031, 11-1-0032, 11-1-0033, 12-1-0287, 12-1-0288, 12-1-0289, 12-1-0292, 12-1-0293, 12-1-0294, 12-1-0295, 12-1-0297, 12-1-0299, and 12-1-0300.
Douglas S. Chin, Hugh R. Jones, Girard D. Lau, Kimberly Tsumoto Guidry, Warren Price, III, Kenneth T. Okamoto, Robert A. Marks, Gary Cruciani, and Steven D. Wolens for Director of Taxation, State of Hawai'i.
Paul Alston, Pamela W. Bunn, and Ronald I. Heller for Travelocity.com, et al.
By: Recktenwald, C.J., Nakayama, McKenna, and Pollack, JJ., and Circuit Judge Lee, in place of Acoba, J., recused.
ORDER DENYING MOTION FOR RECONSIDERATION
Upon consideration of Respondent and Petitioner/Appellant-Cross-Appellee Director of Taxation's motion for reconsideration, filed on March 27, 2015, the papers in support, and the records and files herein, it does not appear that this court has overlooked or misapprehended points of law or fact.
See Dir. of Taxation v. Med. Underwriters of Cal., 115 Hawai'i 180, 194-95, 166 P.3d 353, 367-68 (2007) (authorization of taxpayer to transact business under a registration statute does not inform the question as to taxpayer's tax liability). Accordingly,
IT IS HEREBY ORDERED that the ...