"The initial program installed itself as a browser helper object (BHO) for Internet Explorer that downloaded a component from childhe.com and attempted to trick the victim into installing a fake anti-virus scanner from bestantispyware securityscan.com and protectionsoft warecheck.com, " he explained.

BBC: Hackers website

"It is simply impossible that the same 'material object' can be transferred over the internet, " he wrote in his ruling.

BBC: Redigi screengrab

However, small business owners object to a national sales tax on the internet.

FORBES: A Net Loss For Small Businesses