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Full-Text Articles in Law
Internet Sales Taxes From Borders To Amazon: How Long Before All Of Your Purchases Are Taxed?, Walter J. Baudier
Internet Sales Taxes From Borders To Amazon: How Long Before All Of Your Purchases Are Taxed?, Walter J. Baudier
Duke Law & Technology Review
What so many internet consumers believe to be tax-free is actually subject to a state use tax. Faced with pressure from states that realize very little of the use tax owed, many online retailers, such as Wal-mart, "voluntarily" collect sales taxes from their customers. But a recent California Appeals Court decision, Borders Online v. State Board of Equalization, could mark a shift towards more prevalent, if not universal, taxation of internet retail.
Anti-Employer Blogging: Employee Breach Of The Duty Of Loyalty And The Procedure For Allowing Discovery Of A Blogger’S Identity Before Service Of Process Is Effected, Konrad Lee
Duke Law & Technology Review
The rapid rise in anonymous anti-employer internet blogs by disgruntled employees has created a tension between the liberty interests of employees in free speech and privacy and employers' rights to be free from defamation, disparagement and disclosure of confidential information by an employee. This iBrief argues that the anonymity of anti-employer bloggers should not shield employees from breach of the duty of loyalty claims under tort and contract law, and that Congress should enact rules to govern the disclosure of blogger identity.