Exam 36: Adapting the Law to the Online Environment: The Thorny Issue of Taxing Internet Sales

Fizzical Fitness,a gym,leased its facilites and equipment from Gym Gear Inc.Fizzical agreed to buy towels and other supplies only from Gym Gear at prices set by the seller at the time of delivery.Later,Fizzical filed a suit against Gym Gear,alleging that the prices were set improperly.According to the majority in Casserlie v.Shell Oil Co. ,an inquiry into Gym Gear's motive in setting the prices is not necessary if it acted

According to the dissent in Casserlie v.Shell Oil Co. ,an inquiry into a seller's motive in setting prices is necessary to determine if the seller acted

Tour Vista,an online travel company,buys blocks of rooms from Skyview Towers,a hotel in River City,at a wholesale rate.Tour Vista reslls the rooms to consumers at a retail rate.In recent efforts to collect taxes from e-commerce,some cities claim that hotel occupancy taxes should be assessed and remitted directly to the cities based on

Fleet Feet,an online travel company,buys blocks of rooms from Grande Hotel,a hotel in Hyper City,at a wholesale rate.Fleet Feet reslls the rooms to consumers at a retail rate.One recent effort by cities to collect taxes from e-commerce has focused on

New York enacts a statute that requires a label on a video game to warn parents when "the range of options available to a player include dismembering or sexually assaulting the image of a human being." On appeal from a challenge by gamemakers,the state asks a federal court to enforce the statute.Based on the decisions of other federal courts in cases involving similar statutes,the court in this case is most likely to

According to the majority in Casserlie v.Shell Oil Co. ,a commercially reasonable and nondiscriminatory price is

Iowa enacts a statute that requires a label on a video game to warn parents when "the range of options available to a player include killing and maiming the image of a human being." Gamemakers file a suit against the state to block the statute's enforcement.Based on the decision of a California court in a case involving a similar statute,the court in this case is most likely to rule that the statute