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Technology

A Comment on the Future: Considering Blockchain Technology Within the United States Legal System
November 05, 2023 EDT
A Comment on the Future: Considering Blockchain Technology Within the United States Legal System
Isabella A. Jagielski

This comment explores the possibility of utilizing blockchain technology within the US legal infrastructure to resolve disputes occurring in a digital age.

A New Economic Frontier and Ohio's Old Tax: Analyzing the Taxability of NFTs Under Ohio's Sales and Use Tax
May 30, 2023 EDT
A New Economic Frontier and Ohio’s Old Tax: Analyzing the Taxability of NFTs Under Ohio’s Sales and Use Tax
Ian Dollenmayer

This note explores the tax treatment of NFTs and proposes an addition to Ohio's current Streamlined Sales and Use Tax Agreement to ensure Ohio captures NFTs sales under this statute.