The federal regulation will need to be initiated in the form of congressional legislation for all non-traditional commerce. Such a bill will include the proposed sales tax laws for e-commerce, catalog sales, television shopping, and all other taxable commerce. This legislation ensures that all commerce falls under one umbrella of taxation, thus promoting equity of commercial enterprises regardless of the mode of transaction. The State of California will not have to fear the possibility of placing itself at a unique competitive disadvantage with other states due to vastly differing e-commerce tax policies. The broad encapsulation of the federal guidelines will help California continue to thrive in the new economy in spite of the potential detriment of sales tax on Internet commerce.