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To promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services.

USA115th CongressHR-7058| House 
| Updated: 11/15/2018
Lamar Smith

Lamar Smith

Republican Representative

Texas

Cosponsors (1)
Steve Cohen (Democratic)

Administrative State, Regulatory Reform, and Antitrust Subcommittee, Judiciary Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Digital Goods and Services Tax Fairness Act of 2018 This bill prohibits a state or local jurisdiction from imposing: (1) multiple taxes on the sale of a covered electronic good or service, or (2) discriminatory taxes on the sale or use of a digital good or service. A "digital good or service" is delivered or transferred electronically to a customer. A "covered electronic good or service" is a digital good, digital service, audio or video programming service, or Voice over Internet Protocol (VoIP) service. The bill also: specifies services that are excluded from the definition of "digital service;" restricts taxation of a covered electronic good or service to taxation by a state or local jurisdiction whose territorial limits encompass a customer tax address, as defined by this bill; makes the seller of covered electronic goods or services responsible for obtaining and maintaining such address; and specifies rules regarding the taxation of bundled transactions, digital code, and VoIP services.
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Timeline
Oct 11, 2018

Latest Companion Bill Action

S 115-3581
Introduced in Senate
Oct 12, 2018
Introduced in House
Oct 12, 2018
Referred to the House Committee on the Judiciary.
Nov 15, 2018
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
  • October 11, 2018

    Latest Companion Bill Action

    S 115-3581
    Introduced in Senate


  • October 12, 2018
    Introduced in House


  • October 12, 2018
    Referred to the House Committee on the Judiciary.


  • November 15, 2018
    Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.

Taxation

Related Bills

  • S 115-3581: A bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services.
Digital mediaInternet and video servicesInternet, web applications, social mediaSales and excise taxesState and local taxationTax administration and collection, taxpayers

To promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services.

USA115th CongressHR-7058| House 
| Updated: 11/15/2018
Digital Goods and Services Tax Fairness Act of 2018 This bill prohibits a state or local jurisdiction from imposing: (1) multiple taxes on the sale of a covered electronic good or service, or (2) discriminatory taxes on the sale or use of a digital good or service. A "digital good or service" is delivered or transferred electronically to a customer. A "covered electronic good or service" is a digital good, digital service, audio or video programming service, or Voice over Internet Protocol (VoIP) service. The bill also: specifies services that are excluded from the definition of "digital service;" restricts taxation of a covered electronic good or service to taxation by a state or local jurisdiction whose territorial limits encompass a customer tax address, as defined by this bill; makes the seller of covered electronic goods or services responsible for obtaining and maintaining such address; and specifies rules regarding the taxation of bundled transactions, digital code, and VoIP services.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Oct 11, 2018

Latest Companion Bill Action

S 115-3581
Introduced in Senate
Oct 12, 2018
Introduced in House
Oct 12, 2018
Referred to the House Committee on the Judiciary.
Nov 15, 2018
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
  • October 11, 2018

    Latest Companion Bill Action

    S 115-3581
    Introduced in Senate


  • October 12, 2018
    Introduced in House


  • October 12, 2018
    Referred to the House Committee on the Judiciary.


  • November 15, 2018
    Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Lamar Smith

Lamar Smith

Republican Representative

Texas

Cosponsors (1)
Steve Cohen (Democratic)

Administrative State, Regulatory Reform, and Antitrust Subcommittee, Judiciary Committee

Taxation

Related Bills

  • S 115-3581: A bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services.
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Digital mediaInternet and video servicesInternet, web applications, social mediaSales and excise taxesState and local taxationTax administration and collection, taxpayers