Okay ... before everyone gets a head of steam up let me explain. I know why EA allegedly instituted a sales tax or transaction tax on UO subscriptions. Apologies in advance to those outside of the US borders as this is not geared toward you ... but feel free to chime in! I just read an article on ArsTechnica where there is debate about the Feds setting guidelines for states to tax downloads from the 'Net. Uh ... yeah. Linky to article One part of the article caught my attention and bold, colored or underlined stuff is my area of focus. Now, unless the ruling was overturned and I haven't yet spotted it, my question(s) is/are: 1. Is EA a retailer? 2. In each instance where a state tax is levied, does EA have buildings/offices in that state? Example of when tax can be billed based on this: Virginia We know that EA and/or subdivisions have brick and mortar presence, therefore players with addresses within the state may be taxed. Example of when tax may not be billed: New York State I have heard nothing that EA has any presence within state lines, thus New York residents should not be taxed. Or at least there is some level of weasel-room for not taxing subscriptions. NOTE: It should be noted that the present tax percentage as levied for NY is NOT correct for all venues within the state and in fact is twice what the state tax levy actually is for sales tax (4%). Discuss ... and I REALLY hope a mod could direct EA to peek at this one.