3.0.0 5649 2023-01-11T13:19:51Z 2023-01-11T13:19:51Z House H HR 2010-06-30 111 hsju00 Judiciary Committee House Standing Referred to 2010-06-30T14:10:50Z 2010-06-30 Referred to the House Committee on the Judiciary. IntroReferral H11100 2 House floor actions hsju00 Judiciary Committee 2010-06-30 Sponsor introductory remarks on measure. (CR E1255-1256) IntroReferral B00100 9 Library of Congress 2010-06-30 Introduced in House IntroReferral Intro-H 9 Library of Congress 2010-06-30 Introduced in House IntroReferral 1000 9 Library of Congress B000657 Rep. Boucher, Rick [D-VA-9] RICK BOUCHER D VA 9 N S000583 Rep. Smith, Lamar [R-TX-21] LAMAR SMITH R TX 21 2010-06-30 True F000448 Rep. Franks, Trent [R-AZ-2] Trent Franks R AZ 2 2010-09-14 False Taxation Broadcasting, cable, digital technologies Educational technology and distance education Energy storage, supplies, demand Health technology, devices, supplies Intergovernmental relations Internet and video services Internet, web applications, social media Sales and excise taxes State and local taxation Tax administration and collection, taxpayers Telephone and wireless communication Taxation 00 2010-06-30 Introduced in House 2010-09-01T20:10:52Z Digital Goods and Services Tax Fairness Act of 2010 - Prohibits a state or local jurisdiction from imposing multiple or discriminatory taxes on or with respect to the sale or use of digital goods or services delivered or transferred electronically to a customer.

Restricts taxation of digital goods and services to the retail sale of such goods and services and by the jurisdiction encompassing a customer's tax address.

Prohibits the use of existing regulations or administrative rulings relating to the taxation of tangible personal property or other services to impose any tax on the sale or use of digital goods or services.

Prohibits taxation on or with respect to the sale or use of digital medical, education, or energy management services.

Provides that if charges for digital goods and services are not separately stated from charges for other goods or services, the charges for digital goods and services may be taxed at the same rate and on the same basis as charges for other goods and services unless the seller can reasonably identify the charges for digital goods and services from its business records.

Grants jurisdiction to federal district courts to prevent a violation of this Act.

Expresses the sense of Congress that each state shall take reasonable steps to prevent multiple taxation of digital goods and services where a foreign country has imposed a tax on such goods and services.

]]> Digital Goods and Services Tax Fairness Act of 2010 Display Title Digital Goods and Services Tax Fairness Act of 2010 Official Title as Introduced To promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services. Introduced in House IH Short Titles as Introduced Digital Goods and Services Tax Fairness Act of 2010 Introduced in House 2010-06-30T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-111hr5649ih/xml/BILLS-111hr5649ih.xml 2010-06-30 Referred to the House Committee on the Judiciary. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.