With our background in the underlying technology and the associated business issues, IS researchers can bring forth a holistic perspective that has often been lacking in many technology discussions. We also note that while there is an impressive amount of literature on cloud computing in computer science, there is still a dearth of literature in the IS area that look at cloud computing. One of the goals of this paper is to start that process by presenting a starting list of the various issues at the intersection of the business and the technology involved in cloud computing.