The Federal Communications Commission released its National Broadband Plan on March 16, 2010, including a recommendation that the federal government establish rules for state taxation of digital goods and services.  While the FCC’s Plan is focused on increasing access to broadband service, Recommendation 4.20 of the Plan calls for the federal government to establish “a national framework for digital goods and services taxation.”   The Plan recognizes that “the current patchwork of state and local laws and regulations relating to taxation of digital goods and services (such as ringtones, digital music, etc.) may hinder new investment and business models.”  It is hoped that a national framework would solve some of complexity and problems being created as states attempt to impose onerous taxes on digital goods and services.  Specifically, the framework must prevent multiple and discriminatory taxation of digital commerce and employ a uniform sourcing regime.