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Montana Dept. of Revenue v. Priceline.com, Inc.

Montana Dept. of Revenue v. Priceline.com, Inc., 2015 MT 241 (Aug. 12, 2015) (Shea, J.; McKinnon, J. concurring & dissenting) (5-2, aff’d & rev’d)

Issue: (1) Whether the district court erred in determining online travel companies are not required to collect and remit taxes on OTC fees under the Lodging Facility Use Tax; (2) whether the district court erred in determining OTCs are not required to collect and remit taxes on OTC fees under the sale tax on accommodations and campgrounds; (3) whether the district court erred in determining OTCs are not required to collect and remit taxes on OTC fees under the sales tax on rental vehicles; and (4) whether this decision should be applied retroactively.

Short Answer: (1) No; (2) yes; (3) yes; and (4) yes, to the date the department filed this action.…

Beach v. State

Beach v. State, 2015 MT 118 (May 5, 2015) (Baker, J.; McKinnon, J., concurring: Wheat, J., dissenting; Shea, J., dissenting; Cotter, J. dissenting) (4-3, petition denied)

Issue: Whether Barry Beach’s sentence of 100 years without the possibility of parole is unconstitutional under Miller v. Alabama, 132 S. Ct. 2455 (2012).

Short Answer: No.

Petition for writ of habeas corpus denied

Facts: Beach was convicted of deliberate homicide in 1984 for a crime committed in 1979, when Beach was 17. The district court imposed the maximum sentence of 100 years without the possibility of parole. The record does not show that the court expressly considered Beach’s youth when imposing the sentence.

Procedural Posture & Holding: Beach petitions for a writ of habeas corpus, arguing that his sentence is unconstitutional under Miller v.