They're thinking about it in Florida:
Taxing computer connections? - 2003-08-25 - Orlando Business Journal: " A new rule now being formulated in Tallahassee could lead to a state tax of 9 percent -- or higher -- on computer networks commonly used in businesses. "The details are anything but clear, though it appears that the plan would put a 9%+ state tax on local and wide area networks plus allow local taxes to be added. Part of what's unclear is "9% of what?", though the article implies that either the lease payment or depreciation value of a network would be used as a basis.
Need I add that I think this is a really bad idea?