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Consumers sue Amazon for not refunding Trump tariff costs
(www.hbsslaw.com)
This is a most excellent place for technology news and articles.
I agree that the best way to do this would be a tax rebate. It's a convoluted chain of credits to pass the refund back down the line the same way it was charged with no guarantee it will ever make it to the consumer in any meaningful way. Let the government be liable instead of forcing every company in the chain to take on liability. The consumer and small business will always be the loser in the chain while the lawyers get richer.