[JPFisher55]

But a company operating an online gambling website in a foreign company is not doing business in the United States. When you gamble at their website, you are doing so under the jurisdiction of the country in which the site is located. You agree to this condition. All sites terms and conditions state this condition. So the foreign website is not making any income in the United States.
The United States has applied the Wire Act to foreign websites and is the only country to any of its laws to a foreign website. The United States may attempt to apply its tax laws to a foreign website, but it is alone if it does so. Even the UK does not apply its new 15% tax to a foreign gambling website; only one based in the UK. Some websites left the UK to avoid the tax. This diffference is the crux of the whole WTO dispute with Antiqua.