This will hinge in large part on the court’s assessment of whether the images were copied and used for a transformative purpose (akin to Google’s Book Search tool or the Turnitin plagiarism detection software), weighed against the commercial nature of these tools and their ability to negatively impact the licensing market for the underlying works. [read post]

The factors which led states to abandon gross receipts taxes have not changed; they remain an inefficient and inequitable form of taxation long since superseded by more modern revenue tools. [read post]