How Do You Tax the Cloud?

I saw the above headline for a news story online today, and my first thought was: “Um, seed it and ‘make it rain’?” (They did say “cloud”, right?)

Here’s the story:

http://www.forbes.com/sites/joeharpaz/2014/10/09/how-do-you-tax-the-cloud-netflix-and-google-may-soon-find-out/