Use tax collection on Internet purchases: should the mail order industry serve as a model?
Article Abstract:
Congress needs to revise the interpretation of the Commerce Clause for the purposes of state taxation by changing the nexus test's physical presence requirement to an economic presence so that electronic commerce will be taxed properly. Online sales by out-of-state companies pose a risk to sales and use tax revenues. The mail-order purchase model is most likely to be used for the taxation of online commerce. The wiser approach would be to acknowledge that a business that voluntarily posts online advertising and voluntarily fulfills orders from a given state is doing business in that state.
Publication Name: The John Marshall Journal of Computer & Information Law
Subject: Library and information science
ISSN: 1078-4128
Year: 1997
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Trademark law on the Internet - will it scale? the challenge to develop international trademark law
Article Abstract:
The protection of the rights of trademark owners is an ongoing problem with the Internet's domain name system. The limitations of national laws and the lack of a accepted international standards are becoming apparent. The International Ad Hoc Committee suggests administrative domain-name challenges under the World Intellectual Property Organization. Parties not satisfied with these results could still use the courts. The report also establishes a new category of domain names and eventually there will be many more. When new names are assigned, these would be available on the Internet.
Publication Name: The John Marshall Journal of Computer & Information Law
Subject: Library and information science
ISSN: 1078-4128
Year: 1997
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Attorney advertising and solicitation on the Internet: complying with ethics regulations and netiquette
Article Abstract:
Attorneys advertising on the Internet is becoming common and so law firms must consider the ethical issues and be aware that the Internet crosses state and international borders. There are various methods of advertising on the Internet from a firm maintaining a connected server to direct solicitation but more direct, intrusive methods are likely to spark a strong response from Internet users. The minimum precaution that should be taken with these advertisements should be to avoid the appearance of coercion, harassment, fraud, duress or undue influence.
Publication Name: The John Marshall Journal of Computer & Information Law
Subject: Library and information science
ISSN: 1078-4128
Year: 1995
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