Here's an article about the crackdown of online gambling sites. The issue of online gambling is very interesting because it is one of the most obvious infractions of law yet raises the also obvious question of jurisdiction. If a person gambles on a computer located in Nevada but the website he is using is in Nebraska, where is the gambling taking place? The answer to this point is wherever the site is hosted. This article shows that New Jersey, which has been at the forefront of an increasing crackdown on gambling (and perhaps at the forefront in terms of gambling acts) tackled these football bookmakers where they were based, which is the most sensible tactic at their disposal. However, when considering the issue of taxation, would the act be considered to have taken place wherever the user is (presumably anywhere) or in New Jersey? This is a tricker question which has not yet been answered.