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Sales Tax And The Internet Marketplace

sales tax and the internetThe applicability of sales tax in Internet transactions is in the spotlight and one of the most contentious issues in the state tax arena.  With states strapped for cash, some legislatures are focusing on a perceived subsidy that benefits Internet retailers to the detriment of "brick-and-mortar" retailers. Case and point, when you travel to the mall and buy the latest Harry Potter book, sales tax will be charged. However, order that same book via an Internet retailer, such as Amazon.com, and no sales tax is charged. So what gives? Read More ›

Categories: Cloud Computing, Tax

Update: Debt Ceiling Debate Stalls Patent Reform in the U.S. Senate

patent reformAs noted in a previous posting, on June 23, 2011, the America Invents Act (H.R. 1249) passed the U.S. House of Representatives. The U.S. Senate approved a similar bill in March (S. 23).  However, since the bills were not identical, the issue of patent reform must go before the U.S. Senate again. But what are the chances of that happening anytime soon?  Read More ›

Categories: Intellectual Property, Patents

EHR Incentive Program Updates

ehr incentiveAccording to the Centers for Medicare & Medicaid Services ("CMS"), CMS has already paid $75 million to health care providers for meaningful use of electronic health records ("EHR") since the first incentive payments began in mid-May, 2011. This number is only expected to rise as physicians and hospitals have until the end of 2012 to attest to "meaningful use" of EHR and become entitled to receive the maximum amounts over a five-year period. Read More ›

Categories: News

Patent Reform Bill Passes House

The America Invents Act recently passed the US House of Representatives by a vote of 304-117.  A similar bill was approved 95-5 in the Senate in March.  President Obama has pledged that he would sign a patent reform bill once it reaches his desk.  Therefore, it appears that it is only a matter of time before it is sent to the President to be signed into law. Read More ›

Categories: Intellectual Property, Patents, Trademarks

CMS Recognizes Additional Hardship Categories for Electronic Prescribing Waivers

electronic prescribing waiversOn June 1, 2011, the Centers for Medicare & Medicaid Services ("CMS") issued a proposed rule that would allow certain physicians to avoid having to use electronic prescribing ("eRx") by the required June 30, 2011 date. 

Currently, CMS requires that providers complete at least 10 drug orders using an eRx system between January 1 and June 30, 2011 in order to avoid a one percent decrease in Medicare payments in 2012.  Prior to the June 1, 2011 proposed rule, only rural providers with limited internet access or providers in an area with limited pharmacies for eRx could claim a hardship waiver to avoid the penalties for failing to make the 10 eRx orders. Read More ›

Categories: News

.xxx Domain Names: Trademark Holders Beware!

.xxx added to top level domains - xxx domain namesThe Internet Corporation for Assigned Names and Numbers (ICANN), the body responsible for managing top-level domain name spaces (e.g., .com, .org, .edu and .gov), recently approved .xxx as a new top-level domain name space.  .xxx top-level domain names are intended for adult content.  However, the .xxx top-level domain could result in an unwanted affiliation between your brand and the adult entertainment industry or create an opportunity for brandjackers and cybersquatters to register “YourCompany.xxx” in order to trade off your company’s brand or extract payments. Read More ›

Categories: Domain Name Registration, Trademarks

First Electronic Health Record Incentive Payments To Be Issued However Few Are Able to Exchange Information as Required

electronic health record incentive paymentsThe Office of the National Coordinator for Health Information Technology ("ONC") announced that the first electronic health record ("EHR") incentive payments were going to be made in mid-May to providers who had successfully attested to having met "meaningful use" and all of the other program requirements.  The maximum payment that a Medicare provider in the EHR program can receive in 2011 for his or her first year of participation is $18,000.  Incentive payments for eligible hospitals begin at $2 million. Read More ›

Categories: Technology

Juror's Undisclosed MySpace Friendship Secures New Trial for Convicted Felon

In West Virginia v. Dellinger, the West Virginia Supreme Court held that a juror's failure to disclose her MySpace "friendship" with the criminal defendant violated the defendant's constitutional right to a fair and impartial jury.  In Dellinger, the defendant, a sheriff, was convicted of multiple felonies relating to the fraudulent administration of a grant program.  The juror in question was a MySpace "friend" of the defendant and posted a message on the defendant's MySpace page one week before trial.  During voir dire, the juror was asked whether she had any social relationship with the defendant. However, the juror did not acknowledge her MySpace "friendship," and the defendant did not realize that the juror and his MySpace "friend" were one in the same until after the trial.  Read More ›

Categories: Social Media

A Little Known Secret to the War on IP Piracy – that is Free

ip piracyHow would you like to have the weight of the U.S. Federal Government behind you in combating piracy of your product?  And how would you like to have it for free?  If you answered no to both, perhaps you should reevaluate your business acumen.  For those who answered in the affirmative, please read on.

The free service is offered through the Office of Intellectual Property Rights (OIPR) of the U.S. Department of Commerce.  OIPR can assist your company in combating intellectual property piracy of your products.  After you have secured your intellectual property protections at home and abroad and taken local enforcement steps through the administrative or legal process, OIPR will step in on your behalf and work with the foreign government to target, confiscate and destroy the piracy items. Read More ›

Categories: Intellectual Property, Privacy, Trademarks

The Taxation of Cloud Computing: Proposed Guidance

Cloud computing and its various delivery methods continue to grow at an impressive rate.  A potent example of this growth is "software as a service," or SaaS, a product that allows consumers to access software remotely over the Internet for a fee.  For example, Google Docs, Google’s “software as a service” office suite, allows users to create documents, presentations, and spreadsheets via software stored remotely on Google’s servers. Read More ›

Categories: Cloud Computing, Tax