MONTANA V. TRAVELOCITV

摘要

In the annals of e-commerce, the last few years may be seen as a regulatory tip- ping point. Four states passed laws that require Amazon to collect local taxes, eliminating a major advantage for the site's retailers. Now Montana is leading a similar charge against Travelocity and its ilk, saying that the travel sites evade the "bed tax"-a charge tacked onto the cost of a hotel room. In Montana, for example, the bed tax is 8 percent of the room price.