This would kill many legitimate email list. There are car, cooking, computer and many other lists. Not many people are going want to run the list if they start getting taxed every time they send out a email. It doesn't surprise me that Senator Mark Dayton, a guy who came from money, would put forth such a out of touch idea. -- "Raymond Shaw is the kindest, bravest, warmest, most wonderful human being I've ever known in my life." - Bennett Marco