Mountain View's Locke suggests that the server location be taken out of the equation by basing the point of sale on where the company's headquarters are located, and Hennepin County's Johnson pointed out that software and computer-generated music transactions may prove to be undetectable and therefore untaxable.

CNN: The Internet tax revolt

Our data consistently shows Web site response times vary from region to region based on the physical location of a cloud server machine.

FORBES: Whether You Like It Or Not, Your Business Is Moving To The Cloud