[TalonDJ]

That would mean taxing email and would end up requiring the government to track all internet traffic.
"the power to tax was the power to destroy"... You really want to give the federal government the power to destroy email?

[elbucko]

That would mean taxing email..

No. I specifically wrote "spam". Isn't there a difference between the mass e-mailing of commercial messages via the Internet and individual or company e-mail communication? I think there is and spam can be classified as such and therefore taxed (destroyed).