It is the case, and I really don't have the time or inclination to hold your hand through the many twists and turns of US and state tax law. There are many people here who do get it and that's good enough for me. As for who owns WiFidelity...it's in the paperwork. It easy to find. Again, most here have seen the documents after doing actual DD, so keep on "betting" and "guessing." And finally, wlan gets a predetermined percentage of all Wifidelity sales. You seem to be having a lot of trouble grasping how a reseller and a OEM can work together for the benefit of both parties. It's really not that hard and is a very very common way to go about business and is really beneficial to the OEM for a whole host of reasons.