The Arizona Supreme Court Sept. 9 affirmed a Court of Appeals’ decision that found online travel companies act as brokers for excise tax purposes. The city of Phoenix and other city appellees issued privilege tax assessments against the companies. The companies argued that they were neither hotel operators nor brokers. The Tax Court concluded that the companies qualified as brokers. The companies appealed. The appeals court held that the companies qualified as brokers engaging in taxable activities. The supreme court found that: 1) the companies were engaged in the taxable business activity; 2) the markups and service fees the companies...