LifeinAsia - 12:04 am on Mar 7, 2009 (gmt 0)

By serving the ads in Utah and interacting with a Utah consumers, my guess is that the argument could be made that they are conducting business in Utah

If that argument held water, then New York would make require Utah residents pay NW sales tax on anything they bought online from a New York merchant.

My guess is that would never happen given the scope

I agree.