Articles Tagged with nexus

Samsung Sued Over Emoticon Patent, But Not By Apple Updated: by

Samsung was hit with a patent infringement lawsuit yesterday over an emoticon patent (see below). Plaintiff Varia Holdings LLC charges that Samsung mobile phones violate its 2007 U.S. Patent (No. 7,167,731) for an "Emoticon Input Method and Apparatus." Varia Holdings took a jab at the electronics giant, charging that "Samsung…

Amazon Seeks to Out Flank the California Legislature on Use Tax Collection Law Updated: by

Earlier this month, I wrote about Amazon terminating its Amazon Associates program in California in wake of the Golden State passing ABX1 28, a new law that imposed use tax collection duties on certain out-of-state retailers. Last week, Amazon upped the stakes when Charles T. Halnan, an Amazon lobbyist, submitted…

Amazon One Clicks Its Associates Down the River Updated: by

Two days ago, Amazon sent out a "Notice of Contract Termination Due to Potential New California Law" to its Amazon Associates in California. The letter warned that Amazon would terminate its affiliate program with California residents if the state required out-of-state retailers, such as Amazon, to start collecting use taxes…

Amazon One Clicks Out of Nexus Texas Updated: by

Amazon is no stranger to tax disputes. Thus far, the typical tax claim concerning the online retail goliath involves its obligation to collect sales taxes. Several states have contended that the presence of Amazon Associates within its borders was sufficient to meet the substantial nexus mandated by the Commerce Clause…