Louisiana Online Travel Companies Not Responsible for Taxes on Hotel Bookings. The Louisiana Court of Appeals determined that online travel companies do not owe local sales tax on the fees they charge to their customers. Specifically in question were online travel companies facilitating customers’ online reservations with hotels located in Jefferson Parish, Louisiana. Online travel companies “facilitate online reservations for hotel rooms located between consumers and hotels.” The online travel companies facilitate hotel reservations for customers at hotels that are responsible for remitting the applicable taxes. The online travel companies are not determined to be dealers who are required to remit taxes. (Louisiana Court of Appeals, NO. 21-CA-132, December 21, 2021)