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Jessica Nicole Cory, The Gap Created by E-Commerce: How States Can Preserve Their Sales and Use Tax Revenue in the Digital Age, 8 OKLA. L.J. & TECH. 57 (2012)
"Since its inception in 1932, the state sales tax has become an increasingly important source of revenue for most states, including Oklahoma. Today, forty-five states and the District of Columbia impose a general sales tax. Nationally, these taxes resulted in $224.5 billion of revenue in 2010, which, at 31.9% of total state tax collections, represents the second greatest source of state revenue. Oklahoma collected $5,164,499,000 in revenue in 2010. Of that total, approximately 38%, or $1,968,309,000, came from general sales taxes. States that do not impose a state income tax—such as Florida, Nevada, Texas, and Washington—rely even more heavily on sales tax dollars, with sales taxes generating a majority of their tax revenues."
David A. Puckett, Terms of Service and the Computer Fraud and Abuse Act: A Trap for the Unwary?, 7 OKLA. J.L. & TECH. 53 (2011)
"Technological development poses a unique challenge to Congress. Regardless of how far-sighted Congress attempts to be in its legislation, the law of unintended consequences may manifest. Policy effects which are positive, for instance, can be accompanied by unexpected detriments due to ignorance, error, or contrary intermediate interests. When technological development proceeds at the pace that has characterized the development of computers in the past thirty years, these dangers are magnified even more. The Computer Fraud and Abuse Act (CFAA) presents an interesting case of unintended legislative consequences.1 As a product of the computer systems of the 1980s, the CFAA has proceeded into the Web 2.0 age with comparatively few modifications. As might be expected from the pace of technological development in the interim, the interaction between the CFAA and computer systems has produced some possibly detrimental consequences."
Felix W.H. Chan, E-commerce All at Sea: China Welcomes Digital Bills of Lading Under the Electronic Signature Law 2005, 3 OKLA. J.L. & TECH. 31 (2006)
As applied to software-related inventions, one of the most difficult and persistent issues in patent law is the appropriate scope of 35 U.S.C. § 101, which defines patentable subject matter. Specifically, the law remains unsettled as to whether claims to computer-readable media containing software (often called “Beauregard-type” or “floppy disk” claims) and claims to data signals embodied on carrier waves fall within the scope of § 101 as a general matter. Achieving final resolution of this question has important implications not only for patent law but for a wide swath of the information technology industry, as electronic distribution becomes an increasingly attractive means for dissemination of software. This paper explores the patentability of these Beauregard-type stored software claims under §§ 101 – 103 of the Patent Act through examination of several key Federal Circuit cases and policies of the United States Patent and Trademark Office.
Emily Short, E-Commerce and the Americans with Disabilities Act: Failing to Extend the ADA to the Internet in Access Now v. Southwest Airlines, 1 OKLA. J.L. & TECH. 6 (2003)
Emily Short, a 2004 J.D. candidate at the University of Oklahoma, is the Managing Editor of the Oklahoma Journal of Law and Technology and the Marketing Editor of Oklahoma Law Review. In this e-brief, Ms. Short examines the application of the Americans with Disabilities Act (ADA) to the Internet. This e-brief analyzes Access Now v. Southwest Airlines. Part I assesses the history and background of the ADA’s application to technology by examining the statute and subsequent case law. Part II presents the facts, procedural history, holding, and reasoning of Access Now. Finally, Part III explores the court’s reasoning, and details its implications to future plaintiffs attempting to apply the ADA to the Internet. Specifically, Part III examines problems surrounding increased accessibility, government agencies’ accessibility plans, and concerns regarding judicial activism.