mr. atkinson, please provide some examples of the state's taxing on digital goods and services. mr. brubaker said there are no discriminatory taxes and you can cite some examples of discriminatory taxes that are imposed? >> in some areas it is not exactly digital goods but we see this in the wireless area where states such as new york state and california and other states have of high taxes on wireless services including data services for your iphone or blackberry for example that are much higher than any kind of sales taxes so that would be a very good example. >> my time has expired. i yield back the remainder of my time. >> the chair recognizes the distinguished gentleman from georgia, mr. johnson for five minutes. >> i was thinking, i will, on sunday morning and i thought i was in heaven. now

mr. atkinson to actually perfect the legislation or can it be perfected? must restart of mcginn? new to legislation? >> stellas that's a tough question to answer in the sense that i'm not sure how quickly this particular frame work can be brought into line with something that the states could support. i hope it could be it's important that the simple principles include complicity and fairness, conformity with the streamlines agreement, neutrality regarding industry and the means of delivery. some consideration to revenue impact and on the business side consideration given to the impact of pyramiding on them. i think it is important in digital goods and it takes time to sort through those. i don't want to say that i think it can be done in a couple of weeks but i think it can be done in the course of a reasonable amount of time. >> mr. atkinson, do you agree that it would make sense to sit down and work through some of the problems that some of the opponents might have? wouldn't it be reasonable to do? >> when i hear an issue like the tangible equivalent, that seems reasonable to

mr. atkinson and mr. eads to actually perfect this legislation or can it be perfected? must we start out again on new legislation? >> it is a tough question to answer in the sense that i am not sure how quickly this particular framework can be brought into line with something that the state can support. i hope it could be. it is important that certain principles have to be followed. fairness and conformity with streamlined sales and tax agreement and neutrality regarding industry and means of delivery. some consideration of revenue impact and on the business side consideration given to the impact on them. that is an important issue in digital goods. takes time to sort through those. i don't want to say it could be done in a couple weeks. it could be done in the course of a reasonable amount of time. >> do you agree it would make sense to said down and work through some of the problems, some of the bill's opponents might have? wouldn't that be reasonable? >> not a tax administrator. when i hear an issue like the tangible equivalent that seems reasonable to me but i am no