iStock_000003587174XSmallI have been writing ad nauseum for the past few years on the Online Travel Company (“OTC”) debate. Being that my home state of Florida relies so heavily on the tourism industry, this has been a pressing issue for some time. It was reported this week by the Washington Post and BNA Tax that the debate has drawn national attention. Specifically, an influential task force known as the National Conference of State Legislatures (“NCSL”) examined the issue in an attempt to achieve national uniformity.

For those of you who have not been following the debate, the issue can most easily be explained by using a simple example. Consider you are going on a vacation and you find a room at a hotel, using Expedia, Orbitz, or Travelocity, for $100 online. Mechanically, how this Read More