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21 Jun 2018, 1:09 pm by Adam Thimmesch
That decision provides welcomed relief to states (and to those of us who already pay use tax) and will have significant short- and long-term consequences. [read post]
12 Jan 2011, 7:37 am by Rebecca Tushnet
Vanderhye v. iParadigms, LLC: Electronic Databases and the Compartmentalization of Fair Use, 50 IDEA 345 (2010) Well written and admirably short student article, though the piece could have benefited from discussion of Tony Reese’s treatment of transformative content versus transformative purpose in fair use cases. [read post]
17 Aug 2020, 4:36 am by Peter Mahler
Usually I open my annual Summer Shorts post with some breezy comment about summer vacations, travel, or poolside reading. [read post]
12 Jun 2020, 7:11 pm by Patricia Salkin
Wallace v Town of Grand Island, 2020 WL 3161007 (NYAD 4 Dept. 6/12/2020) [read post]
28 Mar 2014, 8:45 am
The big news in this edition of Short Wins is United States v. [read post]
5 Oct 2009, 9:19 am
Here is the abstract: In his Dunwoody Lecture, Professor Akhil Amar invites us to revisit the Bush v. [read post]
20 Mar 2023, 6:00 am by Barry Sookman
In short, these services are not taxable as, depending on the service, they are not the purchase of software programs, they constitute the purchase of on-demand infrastructure (IaaS), the service does not contain a software program, the software program is not used in BC, the service is not used in BC, or the service is otherwise exempt under incidental exemptions in the PSTA. [read post]
14 May 2009, 4:12 pm
Here's a short excerpt:MIL. [read post]