Friday, September 17, 2010

Internet Vendors and the Evolving Case Law re Online Sales

Taxation of Internet transactions can vary from State to State.

For a detailed discussion see:

Sales and Use Taxation of Internet Sales: The Evolving Case law (2009) by Pat Derdenger and Frank Crociata of Steptoe & Johnson LLP.

Copyright Law: Software Purchasers as Licensees Rather than Owners: EULAs and Limits on the First Sale Doctrine and the Essential Step Defense

At Fenwick & West LLP, Jennifer Stanley and Mitchell Zimmerman in Copyright Alert: I Bought It; I Own It—Or Do I? report on the September 10, 2010 U.S. Ninth Circuit Court of Appeals decision in Vernor v. Autodesk (9th Cir. No. 09-35969) holding that "a software user is a licensee rather than an owner of a copy of the software where the copyright owner (1) specifies that the user is granted a license; (2) significantly restricts the user’s ability to transfer the software; and (3) imposes notable use restrictions."

Other voices on this court decision are:

Chad Perrin at in Court decision clamps down on our rights to software that we 'own'

David Kravets at in Guess What, You Don't Own That Software You Bought

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