At the intersection of taxation and electronic commerce is an obscure, nuanced and largely uninvestigated public policy debate. The issue gained some generic public exposure in 1997 and 1998 – largely due to the recently enacted, "Internet Tax Freedom Act," (IFTA) sponsored by Rep. Chris Cox, R-Ca., and Sen. Ron Wyden, D-Ore. However, for the most part, our base of information on the impact of electronic commerce is underdeveloped and under-circulated in all but the most circumscribed policy networks.