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 TechRepublic.com in Court decision clamps down on our rights to software that we 'own'

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

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