Our "client" for these policy recommendations—recalling the introduction—is the State of California and the Governor of California, Gray Davis. In February 1999, Davis was reported by news sources as a supporter of the Internet taxation moratorium—but Davis had also expressed concerns about the long-term sustainability of his position. In light of Davis’s ambivalence, we decided to begin building our coalition in the Legislature and private sector. We believed Davis could be convinced of the correctness of our recommendations, but that initial support would likely come from leaders in the legislature until the airtight case was made.