In LP v. Comptroller of Maryland, filed April 30, 2021, the Maryland Court of Appeals held that the taxpayer did not qualify as a “vendor” for purposes of sales and use tax for years prior to a 2015 law change. The taxpayer was an online travel company that provided a platform to review and request reservations from third-party airlines, hotels, and rental car companies. In 2015, the Maryland General Assembly expanded the definition of a “vendor” liable for sales and use tax to include an “accommodations intermediary” that facilitates the sale of an accommodation for a fee. The court agreed that the statute was ambiguous as to whether Travelocity was liable for sales and use tax and that ambiguity must be interpreted in the taxpayer’s favor. Based on legislative history the court reasoned that a subsequent addition of “accommodations intermediary” to the statute was an indication that prior to the amendment a company such as Travelocity was not included in the statutory definition of a vendor liable for the tax.