Assignment
For this assignment, your instructor will assign each of you a topic from the list below.
1. Your initial post should contain detailed information and references about the issue.
2. Follow-up discussions should showcase the issue in the real world by finding case law, articles or scholarly journals which discuss or analyze the topic.
3. If you've been assigned the same topic, communicate with each other to ensure that you are not using the same sources and your follow-up discussions involve an issue you didn't initially discuss.
I. What are the sources of the federal tax laws and what role does the Internal Revenue Service play? Which federal courts have subject matter jurisdiction over tax cases and what types of cases are decided?
II. Discuss and explain what the basic requirements for a valid contract entered into via the Internet? How will we ensure that the online contract is enforceable? What are the differences between a clickwrap agreement and a browsewrap agreement?
III. What is the Streamlined Sales Tax Project and what is its purpose?
IV. What is the distinction between a sales tax, use tax, and income tax.
V. Quill v. North Dakota from our textbook was overruled in 2018. Explain when states may require sales tax to be collected by online retailers, according to South Dakota v. Wayfair.Links to an external site.
VI. When are sellers from online auction sites, gamblers and virtual currencies required to pay income tax?
VII. When can an online seller or telecommuter claim the home office tax deduction?
VIII. Discuss and explain what common provisions will be found in your end user license agreement, include how a contracting party might want a disclaimer of the warranties for online transactions. Why would an online business want to include a forum selection clause?