I.Introduction

II.Enforcement of Internet Taxes: Costs v. Benefits

A.The Mirage of Small Numbers
B.No Time Like the Present
C.The Proper Target

III.The Ubiquitous Presence of the Internet

A.Passing the Buck
B.Current Quill Analysis
C.Congress and the Ostrich Theory

IV.Misconceived Difficulties

A.Current Problems
B.The Statute: Short and Sweet
C.A Plastic Passion
D.Wherever You Go, There You Are

V.Conclusion