The very fact that federal guidelines define the nexus, the symmetry of sales tax rates, and the term of the moratorium makes this recommendation inherently equal for the state of California with regard to other states. Some states may still have a lower overall sales tax, but there will not be a discrepancy of rates between e-commerce and traditional
commercial transactions within each given state. Thus, strangely positioned and unequal economic advantages from one state to the next is avoided. Sacramento will be operating on the same playing field as in years past, which is no less level than before.