NY tax on info services (whatever that means)

I was sloppy in stating the test for a Commerce Clause problem with this law. Hopefully this is a bit more accurate: - First ask, Does this law affect interstate commerce? How and to what extent? - Then ask, Does the law burden interstate commerce in any way? - Next, Does the law have a discrete benefit to State (ie NY State) interests? - Finally, does the benefit to NY interest outweigh the burden on interstate commerce? Is the state interest more significant? Two caveats: - This is not offered for any purpose other than mere speculation and intellectual analysis. - Free legal advice is worth exacty what you pay for it. Paul