You're not seeing my point. They tax computers, modems, routers at all levels, manufacturing, distribution, retail and those products are all taxed. Your ISP taxes you and in turn is taxed by local governments. Yet Google (for example) does billions of $ in advertising business and yet does not pay tax. They already index web pages in fact that is their business, selling internet searches and producing results, which they do for 'free' but utilize all the internet transportation around the world without paying tax to any jurisdiction. Taxing indexing - finally - seems like an appropriate way to capture some of that almost pure profit and use it to pay for other government services like roads and infrastructure. You may not agree, but it makes no sense for a company to make that much profit and not give back LIKE THE REST OF US DO.