As we mentioned in the introduction to this report, our hope is that this is one of the first volleys in the long match that will be the debate over taxation of electronic commerce. Policy makers and industry leaders can not afford to bury their heads in the sand known as the tax moratorium for too much longer. Soon enough, policy formulation will have to occur within the state and across the nation. When it does, policy makers will be wise to heed the principles of equality, liberty, and efficiency, and to recognize the enormity of what is at stake. In such understanding, the MPP Consulting recommendations will be a very
appropriate and attractive policy option.