NY tax on info services (whatever that means)

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?

Two caveats:
- This is not offered for any purpose other than mere speculation and intellectual
analysis.
-  Free legal advice is worth exacty what you pay for it.

Paul