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Welcome To The Amazon: Leading Online Retail From Local Tax Avoidance Into Your Backyard, Sherry Tehrani Aug 2013

Welcome To The Amazon: Leading Online Retail From Local Tax Avoidance Into Your Backyard, Sherry Tehrani

Sherry Tehrani

Online sales in the United States have increased by over 250 percent in the last ten years, reaching over 250 billion dollars in 2012.[1] Spearheaded by Amazon.com, Inc. (“Amazon”), online retailers have fed off their competitive advantage of avoiding local sales tax, and have grown to capture roughly 7 percent of the retail market.[2] The juxtaposition of this upsurge of untaxed online sales and our nationwide recession has prompted state governments with crushing deficits to take on the tax loophole.

Local governments across the U.S. have passed legislation to enforce online sales tax collection, referred to as “Amazon …


Sue My Car Not Me: Products Liability And Accidents Involving Autonomous Vehicles, Jeffrey K. Gurney Mar 2013

Sue My Car Not Me: Products Liability And Accidents Involving Autonomous Vehicles, Jeffrey K. Gurney

Jeffrey K Gurney

Autonomous vehicles will revolutionize society within the decade. They will cause accidents. Tort liability, however, is not ready for the introduction of autonomous vehicles, and, thus, liability will not be assessed to the party that is responsible for the accident. This Note addresses the liability of autonomous vehicle by examining products liability through the use of four scenarios: the Distracted Driver; the Diminished Capabilities Driver; the Disabled Driver; and the Attentive Driver.

Based on those scenarios, this Note argues that the autonomous technology manufacturer should be liable for accidents while the vehicle is in autonomous mode. This Note suggests that …