One of the integral differences between the two games is the way that currency is handles. Wheras in WoW your financial resources are determined entirely by actions within game, I.E. running quests, killing monsters, and selling items to other players, Second Life allows the purchasing of in-game currency via a conversion system to "real" dollars. While gold-buying and item and account selling do occur in World of Warcraft, these activities are not endorsed by Blizzard, and in fact violate their Terms of Service. Therefore, I would tend to say that taxing the purchase of Second Life's virtual currency is perfectly legitimate, because it involves a real-world exchange, wheras taxing one's entirely virtual economic transfers within the World of Warcraft should be non-taxable.
One of the integral differences between the two games is the way that currency is handles. Wheras in WoW your financial resources are determined entirely by actions within game, I.E. running quests, killing monsters, and selling items to other players, Second Life allows the purchasing of in-game currency via a conversion system to "real" dollars. While gold-buying and item and account selling do occur in World of Warcraft, these activities are not endorsed by Blizzard, and in fact violate their Terms of Service. Therefore, I would tend to say that taxing the purchase of Second Life's virtual currency is perfectly legitimate, because it involves a real-world exchange, wheras taxing one's entirely virtual economic transfers within the World of Warcraft should be non-taxable.