I was under the impression (from Scott Guthie's blog post "LINQ to SQL (Part 9)") that the LinqDataSource handles the paging for you at the database level:
One of the really cool things to notice above is that paging and sorting still work with our GridView - even though we are using a custom Selecting event to retrieve the data. This paging and sorting logic happens in the database - which means we are only pulling back the 10 products from the database that we need to display for the current page index in the GridView (making it super efficient).
(original emphasis)
If you are using some custom paging, you can do something like this in LINQ to SQL:
var tagIds = (from t in Tags where tagList.Contains(t.TagText) select t.TagID).Skip(10).Take(10).ToList();
This is telling LINQ to take 10 rows (equivalent to T-SQL "TOP 10"), after skipping the first 10 rows - obviously these values can be dynamic, based on the Page Size and page number, but you get the idea.
The referenced post also talks about using a custom expression with a LinqDataSource.
Scott has more information on Skip/Take in Part 3 as well.