3.0.0 971 2022-01-12T14:53:51Z 2022-01-12T14:53:51Z Senate S S 2011-05-12 112 ssfi00 Finance Committee Senate Standing Referred to 2011-05-12T17:48:31Z Digital Goods and Services Tax Fairness Act of 2011 112 1860 HR 2012-06-28 Ordered to be Reported (Amended) by Voice Vote. Related bill CRS 2011-05-12 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2011-05-12 Sponsor introductory remarks on measure. (CR S2941) IntroReferral B00100 9 Library of Congress 2011-05-12 Introduced in Senate IntroReferral 10000 9 Library of Congress W000779 Sen. Wyden, Ron [D-OR] Ron Wyden D OR N T000250 Sen. Thune, John [R-SD] John Thune R SD R. 2011-05-12 True S000663 Sen. Snowe, Olympia J. [R-ME] Olympia Snowe R ME J. 2011-07-12 False M000303 Sen. McCain, John [R-AZ] JOHN MCCAIN R AZ SIDNEY 2011-07-22 False T000464 Sen. Tester, Jon [D-MT] Jon Tester D MT 2012-07-12 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 Senate 2011-06-23T18:57:52Z 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.

]]> 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 A bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services. Introduced in Senate 2011-05-12T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112s971is/xml/BILLS-112s971is.xml 2011-05-12 Read twice and referred to the Committee on Finance. 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.