Steve DelBianco is on the shameless-tax-grab side. He leads NetChoice, a national trade association representing e-commerce sites. He says under this strange Massachusetts theory, “your business is subject to the taxation [and] regulation in any state where a user simply enters their website address. That can’t hold up to legal scrutiny, because it certainly doesn’t hold up to common sense.”
DelBianco is not convinced a cookie on your computer is the same thing as a storefront in a strip mall. He’s willing to take that argument to court, and says his group is pursuing an injunction to block enforcement of the law before it goes into effect in July.