3.0.0 1643 2023-01-11T13:28:00Z 2023-01-11T13:28:00Z House HR 2015-03-26 114 [Congressional Record Volume 161, Number 51 (Thursday, March 26, 2015)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SMITH of Texas:H.R. 1643.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 3 of the U.S. Constitution--known as the Commerce Clause, and Section 5 of the FourteenthAmendment.[Page H2112]]]> hsju00 Judiciary Committee House Standing hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee Discharged from 2015-06-16T18:21:04Z Hearings by 2015-06-02T18:29:10Z Referred to 2015-04-29T15:07:01Z Markup by 2015-06-17T18:20:26Z Referred to 2015-03-26T13:01:25Z Digital Goods and Services Tax Fairness Act of 2015 114 851 S 2015-03-24 Read twice and referred to the Committee on Finance. Related bill CRS 2015-06-17 hsju00 Judiciary Committee 1 House committee actions Ordered to be Reported (Amended) by Voice Vote. Committee 2015-06-17 hsju00 Judiciary Committee 1 House committee actions Committee Consideration and Mark-up Session Held. Committee 2015-06-16 hsju00 Judiciary Committee 1 House committee actions Subcommittee on Regulatory Reform, Commercial And Antitrust Law Discharged. Committee 2015-06-02 hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee 1 House committee actions Subcommittee Hearings Held. Committee 2015-04-29 hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee 1 House committee actions Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. Committee 2015-03-26 Referred to the House Committee on the Judiciary. IntroReferral H11100 2 House floor actions hsju00 Judiciary Committee 2015-03-26 Introduced in House IntroReferral Intro-H 9 Library of Congress 2015-03-26 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 2015-03-26 True C000266 Rep. Chabot, Steve [R-OH-1] STEVE CHABOT R OH 1 2015-03-26 True F000448 Rep. Franks, Trent [R-AZ-8] Trent Franks R AZ 8 2015-03-26 True F000460 Rep. Farenthold, Blake [R-TX-27] Blake Farenthold R TX 27 2015-06-12 False H000324 Rep. Hastings, Alcee L. [D-FL-20] ALCEE HASTINGS D FL L. 20 2015-07-07 False S001180 Rep. Schrader, Kurt [D-OR-5] Kurt Schrader D OR 5 2015-09-16 False B001293 Rep. Bishop, Mike [R-MI-8] Mike Bishop R MI 8 2015-10-20 False M001179 Rep. Marino, Tom [R-PA-10] Tom Marino R PA 10 2016-03-14 False F000445 Rep. Forbes, J. Randy [R-VA-4] J. Forbes R VA Randy 4 2016-03-17 False G000410 Rep. Green, Gene [D-TX-29] GENE GREEN D TX 29 2016-03-23 False B001227 Rep. Brady, Robert A. [D-PA-1] ROBERT BRADY D PA A. 1 2016-04-19 False A000370 Rep. Adams, Alma S. [D-NC-12] Alma Adams D NC S. 12 2016-05-18 False N000184 Rep. Noem, Kristi L. [R-SD-At Large] Kristi Noem R SD L. 0 2016-07-07 False R000593 Rep. Ross, Dennis A. [R-FL-15] Dennis Ross R FL A. 15 2016-09-07 False 2015-12-16T21:48:37Z H.R. 1643, Digital Goods and Services Tax Fairness Act of 2015 https://www.cbo.gov/publication/51095 As ordered reported by the House Committee on Judiciary on June 17, 2015 Taxation Digital media Internet and video services Internet, web applications, social media Sales and excise taxes State and local taxation Tax administration and collection, taxpayers Taxation 00 2015-03-26 Introduced in House 2015-04-08T18:50:03Z Digital Goods and Services Tax Fairness Act of 2015

Prohibits a state or local jurisdiction from imposing multiple or discriminatory taxes on the sale or use of a digital good or service delivered or transferred electronically to a customer. Excludes from the definition of "digital service" a service that is predominantly attributable to the direct, contemporaneous expenditure of live human effort, skill, or expertise, a telecommunications service, an ancillary service, an Internet access service, an audio or video programming service, or a hotel intermediary service.

Restricts taxation of a digital good or service to taxation by a state or local jurisdiction whose territorial limits encompass a customer tax address, as defined by this Act. Makes the seller of digital goods or services responsible for obtaining and maintaining such address. Provides for the taxation of digital goods and services transactions that are aggregated and not separately stated.

]]> Digital Goods and Services Tax Fairness Act of 2015 Display Title Digital Goods and Services Tax Fairness Act of 2015 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 2015 Introduced in House 2015-03-26T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114hr1643ih/xml/BILLS-114hr1643ih.xml 2015-06-17 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.