The ITFA moratorium on new taxes on Internet access service, multiple taxes on e-commerce, and discriminatory taxes on e-commerce expires in a little more than two years. Under the current taxing regime, it is administratively prohibitive for many e-commerce sellers to collect sales and use taxes in the multiple taxing jurisdictions, and, moreover, it is too expensive for such sellers to determine if they are constitutionally required to collect such sales and use taxes. When enacted, the ITFA offered the promise of a more clear, uniform, and neutral system of e-commerce taxation. Upon further analysis, however, while the ITFA purports to restrain state taxation of Internet activity, it does surprisingly little to achieve that goal. Thus, the Commission appears to offer the only potential salvation from the most significant tax dilemma to face our country in decades.