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Digital Goods and Services Tax Fairness Act of 2019

USA116th CongressS-765| Senate 
| Updated: 3/13/2019
John Thune

John Thune

Republican Senator

South Dakota

Cosponsors (3)
Jon Tester (Democratic)Pat Roberts (Republican)Ron Wyden (Democratic)

Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Digital Goods and Services Tax Fairness Act of 201 9 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
Mar 13, 2019
Introduced in Senate
Mar 13, 2019
Read twice and referred to the Committee on Finance. (text: CR S1847-1849)
Apr 12, 2019

Latest Companion Bill Action

HR 116-1725
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
  • March 13, 2019
    Introduced in Senate


  • March 13, 2019
    Read twice and referred to the Committee on Finance. (text: CR S1847-1849)


  • April 12, 2019

    Latest Companion Bill Action

    HR 116-1725
    Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.

Taxation

Related Bills

  • HR 116-1725: Digital Goods and Services Tax Fairness Act of 2019
Digital mediaInternet and video servicesInternet, web applications, social mediaSales and excise taxesState and local taxationTax administration and collection, taxpayers

Digital Goods and Services Tax Fairness Act of 2019

USA116th CongressS-765| Senate 
| Updated: 3/13/2019
Digital Goods and Services Tax Fairness Act of 201 9 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
Mar 13, 2019
Introduced in Senate
Mar 13, 2019
Read twice and referred to the Committee on Finance. (text: CR S1847-1849)
Apr 12, 2019

Latest Companion Bill Action

HR 116-1725
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
  • March 13, 2019
    Introduced in Senate


  • March 13, 2019
    Read twice and referred to the Committee on Finance. (text: CR S1847-1849)


  • April 12, 2019

    Latest Companion Bill Action

    HR 116-1725
    Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
John Thune

John Thune

Republican Senator

South Dakota

Cosponsors (3)
Jon Tester (Democratic)Pat Roberts (Republican)Ron Wyden (Democratic)

Finance Committee

Taxation

Related Bills

  • HR 116-1725: Digital Goods and Services Tax Fairness Act of 2019
  • 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