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Online Sales Tax

June 25th, 2018 by Ima Admin

On June 21st, 2018, the Supreme Court of the US (SCOTUS) overruled 1992’s Quill Corp v. North Dakota case in South Dakota v. Wayfair in a 5 to 4 vote.

Back in 1992, Quill stated that US states could only change sales taxes on companies with a physical presence in the state. Effectively, Quill determined how state taxes worked with e-commerce from the web’s first days. Started in 1956, Quill, a direct and mail order office supply retailer, has grown to be one of the largest business-to-business office supply retailers in the U.S. at over $1 billion in annual sales with 70% of that coming from internet sales. Quill was acquired by Staples, Inc. in 1998.

The 1992 Court did not have before it the present realities of the interstate marketplace or how the Internet’s prevalence and power would change the dynamics of the national economy. Here’s some of the 2018 reasoning…
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I’ll See Your Paradigm (pt.1)

May 4th, 2008 by Ted Bailey

If you have read any of my other articles, attended any of my multimedia/technology seminars in the past, then you have more than likely heard me use the term “Paradigm Shift” as it relates to the effect multimedia is and will have on many aspect of our lives. Lately, it seems that ‘everything’ is being hyped as something that will cause a paradigm shift. But the term “Isoquantic” as used by John Sculley (formerly of Pepsi and Apple Computers fame) was a new one, even for a polyglot like me who enjoys eclectic words. I was intrigued. Whaddesay?

Let me see if I can define and distinguish the two terms. Paradigm is easy… it refers to a set of standards or norms by which we operate. When this set of standards shift radically because of some innovation, we call it a paradigm shift, clever huh? A common example used for the effect of such a shift is “buggy whips”. The automobile or “horseless carriage” represented a paradigm shift in transportation technology. While some industries were able to adapt their products and services, not so for the buggy whip makers. The buggy whip industry became a casualty of this technology shift. Read the rest of this entry »

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