Should you be able to tax an abstract idea?

I have been trying to think about how the definition ultimately given to an “abstract idea” might affect other areas of the law.  For example, if software is deemed an abstract idea, it seems inevitable that someone will argue that you shouldn’t be able to tax software as an abstract idea.  Similarly, if software is deemed an abstract idea, it seems inevitable that someone will argue that “market power” under the antitrust laws can’t exist in something that is abstract.  Moreover, if software is deemed an abstract idea, it seems likely that someone will argue that the UCC does not apply to transactions of something that is abstract.

I kind of like the taxability issue as a tool for assessing patent eligibility.  Namely, if you can tax the full extent of the goods or services embodied in a patent claim, then it should not be deemed abstract.

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