Digital Goods and Services Tax Fairness Act of 2011

3.0.0 1860 2022-03-02T05:13:14Z 2022-03-02T05:13:14Z House H HR 2011-05-12 112 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SMITH of Texas:H.R. 1860.Congress has the power to enact this legislation pursuantto the following:The Commerce Clause; section 5 of the 14th Amendment[Page H3280]]]> hsju00 Judiciary Committee House Standing hsju03 Courts, Intellectual Property, and the Internet Subcommittee Discharged from 2012-06-26T15:19:38Z Referred to 2011-05-23T13:15:17Z Hearings by 2011-05-23T13:04:32Z Markup by 2012-06-28T18:09:04Z Referred to 2011-05-12T14:01:40Z Digital Goods and Services Tax Fairness Act of 2011 112 971 S 2011-05-12 Read twice and referred to the Committee on Finance. Related bill CRS 2012-06-28 hsju00 Judiciary Committee 1 House committee actions Ordered to be Reported (Amended) by Voice Vote. Committee 2012-06-28 hsju00 Judiciary Committee 1 House committee actions Committee Consideration and Mark-up Session Held. Committee 2012-06-26 hsju00 Judiciary Committee 1 House committee actions Subcommittee on Courts, Commercial and Administrative Law Discharged. Committee 2011-05-23 hsju03 Courts, Intellectual Property, and the Internet Subcommittee 1 House committee actions Referred to the Subcommittee on Courts, Commercial and Administrative Law. Committee 2011-05-23 hsju03 Courts, Intellectual Property, and the Internet Subcommittee 1 House committee actions Subcommittee Hearings Held. Committee 2011-05-12 Referred to the House Committee on the Judiciary. IntroReferral H11100 2 House floor actions hsju00 Judiciary Committee 2011-05-12 Introduced in House IntroReferral Intro-H 9 Library of Congress 2011-05-12 Introduced in House IntroReferral 1000 9 Library of Congress S000583 Rep. Smith, Lamar [R-TX-21] LAMAR SMITH R TX 21 N C001068 Rep. Cohen, Steve [D-TN-9] Steve Cohen D TN 9 2011-05-12 True C000556 Rep. Coble, Howard [R-NC-6] HOWARD COBLE R NC 6 2011-05-12 True H000324 Rep. Hastings, Alcee L. [D-FL-23] ALCEE HASTINGS D FL L. 23 2011-05-12 True R000593 Rep. Ross, Dennis A. [R-FL-12] Dennis Ross R FL A. 12 2011-05-24 False W000797 Rep. Wasserman Schultz, Debbie [D-FL-20] Debbie Wasserman Schultz D FL 20 2011-07-06 False S000244 Rep. Sensenbrenner, F. James, Jr. [R-WI-5] F. SENSENBRENNER R WI JAMES 5 2011-07-06 False G000567 Rep. Griffin, Tim [R-AR-2] Tim Griffin R AR 2 2011-07-06 False L000397 Rep. Lofgren, Zoe [D-CA-16] ZOE LOFGREN D CA 16 2011-07-13 False F000445 Rep. Forbes, J. Randy [R-VA-4] J. Forbes R VA Randy 4 2011-07-26 False L000517 Rep. Lungren, Daniel E. [R-CA-3] DANIEL LUNGREN R CA EDWARD 3 2011-09-02 False B001234 Rep. Baca, Joe [D-CA-43] JOE BACA D CA 43 2011-09-02 False F000448 Rep. Franks, Trent [R-AZ-2] Trent Franks R AZ 2 2011-10-26 False C000059 Rep. Calvert, Ken [R-CA-44] KEN CALVERT R CA 44 2011-11-01 False M001144 Rep. Miller, Jeff [R-FL-1] Jeff Miller R FL 1 2012-02-17 False T000193 Rep. Thompson, Bennie G. [D-MS-2] BENNIE THOMPSON D MS 2 2012-03-20 False B001254 Rep. Boren, Dan [D-OK-2] Dan Boren D OK 2 2012-03-22 False R000590 Rep. Rivera, David [R-FL-25] David Rivera R FL 25 2012-04-17 False S000822 Rep. Stearns, Cliff [R-FL-6] CLIFF STEARNS R FL 6 2012-04-17 False B001245 Del. Bordallo, Madeleine Z. [D-GU-At Large] Madeleine Bordallo D GU Z. 0 2012-04-17 False M001160 Rep. Moore, Gwen [D-WI-4] Gwen Moore D WI 4 2012-04-17 False T000471 Rep. Turner, Robert L. [R-NY-9] Robert Turner R NY L. 9 2012-04-17 False A000361 Rep. Alexander, Rodney [R-LA-5] Rodney Alexander R LA 5 2012-04-17 False J000126 Rep. Johnson, Eddie Bernice [D-TX-30] EDDIE JOHNSON D TX BERNICE 30 2012-04-17 False J000288 Rep. Johnson, Henry C. "Hank," Jr. [D-GA-4] Henry Johnson D GA C. "Hank" 4 2012-04-18 False M001137 Rep. Meeks, Gregory W. [D-NY-6] GREGORY MEEKS D NY W. 6 2012-04-18 False C001072 Rep. Carson, Andre [D-IN-7] Andre Carson D IN 7 2012-04-25 False T000469 Rep. Tonko, Paul [D-NY-21] Paul Tonko D NY 21 2012-04-25 False J000292 Rep. Johnson, Bill [R-OH-6] Bill Johnson R OH 6 2012-04-25 False C001067 Rep. Clarke, Yvette D. [D-NY-11] Yvette Clarke D NY D. 11 2012-04-25 False C000380 Del. Christensen, Donna M. [D-VI-At Large] DONNA CHRISTENSEN D VI M. 0 2012-04-27 False B001227 Rep. Brady, Robert A. [D-PA-1] ROBERT BRADY D PA A. 1 2012-04-27 False S001156 Rep. Sánchez, Linda T. [D-CA-39] Linda Sánchez D CA T. 39 2012-04-27 False J000289 Rep. Jordan, Jim [R-OH-4] Jim Jordan R OH 4 2012-04-27 False G000558 Rep. Guthrie, Brett [R-KY-2] Brett Guthrie R KY 2 2012-05-09 False D000191 Rep. DeFazio, Peter A. [D-OR-4] PETER DEFAZIO D OR A. 4 2012-05-09 False O000169 Rep. Owens, William L. [D-NY-23] William Owens D NY L. 23 2012-05-11 False S001179 Rep. Schock, Aaron [R-IL-18] Aaron Schock R IL 18 2012-05-16 False W000808 Rep. Wilson, Frederica S. [D-FL-17] Frederica Wilson D FL S. 17 2012-05-16 False S001176 Rep. Scalise, Steve [R-LA-1] Steve Scalise R LA 1 2012-05-30 False D000610 Rep. Deutch, Theodore E. [D-FL-19] Theodore Deutch D FL E. 19 2012-05-30 False H000712 Rep. Holden, Tim [D-PA-17] TIM HOLDEN D PA 17 2012-05-30 False R000580 Rep. Roskam, Peter J. [R-IL-6] Peter Roskam R IL J. 6 2012-05-31 False M001179 Rep. Marino, Tom [R-PA-10] Tom Marino R PA 10 2012-06-06 False A000369 Rep. Amodei, Mark E. [R-NV-2] Mark Amodei R NV E. 2 2012-06-19 False R000592 Rep. Rokita, Todd [R-IN-4] Todd Rokita R IN 4 2012-06-21 False B000652 Rep. Boswell, Leonard L. [D-IA-3] LEONARD BOSWELL D IA L. 3 2012-06-21 False J000032 Rep. Jackson Lee, Sheila [D-TX-18] SHEILA JACKSON LEE D TX 18 2012-06-26 False C000266 Rep. Chabot, Steve [R-OH-1] STEVE CHABOT R OH 1 2012-06-26 False S000364 Rep. Shimkus, John [R-IL-19] JOHN SHIMKUS R IL M. 19 2012-06-27 False N000184 Rep. Noem, Kristi L. [R-SD-At Large] Kristi Noem R SD L. 0 2012-07-10 False B001255 Rep. Boustany, Charles W., Jr. [R-LA-7] Charles Boustany R LA W. 7 2012-07-24 False F000116 Rep. Filner, Bob [D-CA-51] BOB FILNER D CA 51 2012-07-24 False K000369 Rep. Kissell, Larry [D-NC-8] Larry Kissell D NC 8 2012-09-11 False G000410 Rep. Green, Gene [D-TX-29] GENE GREEN D TX 29 2012-09-18 False Taxation Internet and video services Internet, web applications, social media Retail and wholesale trades Sales and excise taxes State and local taxation Tax administration and collection, taxpayers Taxation

00 2011-05-12 Introduced in House 2011-06-23T18:58:20Z Digital Goods and Services Tax Fairness Act of 2011 - 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. Excludes from the definition of "digital service" telecommunications service, Internet access service, or audio or video programming service.

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.

Grants jurisdiction to federal district courts to prevent a violation of this Act, without regard to the amount in controversy or the citizenship of the parties.

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.

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Digital Goods and Services Tax Fairness Act of 2011 Short Titles as Introduced Digital Goods and Services Tax Fairness Act of 2011 Display Title Digital Goods and Services Tax Fairness Act of 2011 Official Title as Introduced To promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services. Introduced in House 2011-05-12T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112hr1860ih/xml/BILLS-112hr1860ih.xml 2012-06-28 Ordered to be Reported (Amended) by Voice Vote. 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.