Nevada Supreme Court Denies Writ of Mandamus Over Qui Tam Transient Lodging Tax Dispute

The Nevada Supreme Court denied a petition for a writ of mandamus that sought to dismiss a qui tam lawsuit against online travel companies for allegedly avoiding transient lodging taxes owed to the State of Nevada. The Supreme Court found that issue preclusion did not apply because the State of Nevada and Clark County were not in privity, even though Clark County had previously litigated the same tax issue and lost in Federal Court. The Court reasoned that the statutory scheme for collecting and distributing transient lodging taxes did not establish a trustee or agency relationship between the State and ...