When the City of New York decided to levy a "hotel occupancy tax" on the companies that assisted customers with online travel reservations, Expedia, Inc, sued claiming the law was unconstitutional.
Since the tax applied to "hotel occupants" rather than "reservations," the Appellate Division, First Department, thought the City's interpretation was impermissibly broad and that the taxing of "travel intermediaries" could only be permitted if the state's Legislature expressly authorized such collection.
Let yourself go!
To view a copy of the Appellate Division's decision, please use this link: Expedia, Inc. v. City of N.Y. Dept. of Fin.