To reiterate, it can be assumed that the current tax moratorium will not be extended ad infinitum. Therefore, when the moratorium finally ends, there will be a need for e-commerce tax policy that promotes equity in its effects upon the concerned parties, efficiency in its long term application and initial implementation, and liberty of economic
choices to the extent that they are upheld in the current system of taxation. The alternative that the MPP Cons ulting Group recommends for the State of California accomplishes these objectives.