You're missing the point. You still need to buy servers, right? You still pay for electricity to power those servers, right? You buy hard drives, right? Those w

You're missing the point. You still need to buy servers, right? You still pay for electricity to power those servers, right? You buy hard drives, right? Those would all be taxed transactions. Whereas Microsoft's startup would use Microsoft's existing infrastructure. Even Microsoft's hardware costs are pennies on the dollar compared to yours, so their sales tax revenue would be also.