The New York Times acknowledged Black Friday (when did the Thanksgiving Day Plus One shopping extravaganza acquire that name? Is it so named because it’s the day that puts retailers into the black for the year? I would call it “Shopping Orgy Day”) with an editorial calling for online retail sales to be taxed. (Yes, You Owe That Tax) Saying “[o]nline retailers who do not collect sales tax enjoy a significant and unfair advantage over rivals who must add the tax to their prices. They also cost the states billions of dollars a year in lost sales tax revenue . . . ” the Times lauds the 2008 New York state “Amazon Law” making online retailers responsible for collecting taxes on sales to New York residents. Every semester for many years I have told students that e-commerce sales taxes were a question of when, not if. One of these years I’ll be right.