Paul, Excellent post and right on point. We all need to be aware of the ramifications of our actions and to properly account for our transactions. Positive aspects of the Internet such as no sales tax and easy access to unlimited supply of chips is offset by the inherent computerized accountability that allows the IRS to monitor on-line sales. Just "Search" on Ebay by seller and you get a nice list of the person's transactions. The IRS can just send yoju a bill!!!