Offered right before tax season so you can build an informational site:
(or $6,000 + a commitment to do 15 hours worth of charity work)
My thoughts on development:
Build a directory for each state:
Provide basic info about NY taxes and provide links to NY tax code and tax forms. Post paid links for accountants on the sidebar. Only sell a few for each state to give a sense of exclusivity. The tax info will help with SEO, which will make the links more valuable…etc. Name was registered in 1999.