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?

If you read the text of the tax change, you'll find that it subjects no new services to taxation, it merely changes the tax rate they pay. This particular law does not increase the burden on any businesses other than how much tax they must collect; they already had to collect some, now they have to collect more. The specific tasks they had to perform stay the same, just some numbers get larger. You'd have to find and attack the original tax code changes that imposed taxes of any sort on comm-based info services. Good luck; probably NY just imposed a tax on all commerce where at least one party had nexus in NY, which swallowed up comm-based info services along with everyone else. Jason