Hotels.com, L.P. v. Pine Bluff Advertising (Majority, with Dissenting)Annotate this Case
The Supreme Court dismissed this appeal challenging the circuit court's order denying Appellants' motion for summary judgment and granting summary judgment for Appellees, holding that the circuit court's order was not a final order.
Appellees filed a class-action complaint against Appellants, online travel companies (OTCs), alleging that the OTCs had failed to collect or collected and failed to remit the full amount of gross-receipts taxes imposed by government entities on hotel accommodations. The circuit court granted partial summary judgment for Appellees on the issue of liability. Appellants appealed. The Supreme Court dismissed the appeal, holding that where the circuit court stated that its order was preliminary and that it was retaining jurisdiction to determine the appropriate relief, and where the court did not enter an Ark. R. Civ. P. 54(b) certification, the order was not final.