[At-Large] US Marketplace Fairness Act of 2013 #Internet Sales Tax

John R. Levine johnl at iecc.com
Mon Mar 25 05:57:42 UTC 2013

>>>  1. Is the business of selling domain names subject to "sales tax"?
>> No.
> Besides I thought the names were not sold but rather that use were licensed with right of renewal.
> I admit that to non lawyer like me the difference is tenuous.  But there is a difference. I am sure.

Court decisions say they're sold in California, licensed in Virginia. 
Either way, no sales tax.

>>>  3. Are their core businesses "taxable"?
>> No.
> Well sort of depends on what their core business is.
> Well actually isn't it income and assets that are taxable?

No.  Sales tax is applied neither to income nor to assets.

>> What does this have to do with ICANN or anything related to NARALO?
> Well somebody at ICANN on the At-Large list thought it was interesting 
> and the At-Large list is sort off a catch-all for things people think 
> are interesting that might-maybe-could have a relationship to ICANN 
> stuff.

Is there any hope at all that we can encourage people to use the ALAC 
lists to talk about stuff relevant to ICANN, or are people so 
undisciplined that it's all noise?


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