3.0.0 3581 2023-01-11T13:41:08Z 2023-01-11T13:41:08Z Senate S 2018-10-11 115 ssfi00 Finance Committee Senate Standing Referred to 2018-10-11T18:13:57Z Digital Goods and Services Tax Fairness Act of 2018 115 7058 HR 2018-11-15 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. Identical bill CRS 2018-10-11 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2018-10-11 Introduced in Senate IntroReferral 10000 9 Library of Congress T000250 Sen. Thune, John [R-SD] John Thune R SD R. N W000779 Sen. Wyden, Ron [D-OR] Ron Wyden D OR 2018-10-11 True 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 2018-10-11 Introduced in Senate 2019-03-18T20:03:57Z Digital Goods and Services Tax Fairness Act of 2018

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.
]]> Digital Goods and Services Tax Fairness Act of 2018 Display Title Digital Goods and Services Tax Fairness Act of 2018 Official Title as Introduced A bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services. Introduced in Senate IS Short Titles as Introduced Digital Goods and Services Tax Fairness Act of 2018 Introduced in Senate 2018-10-11T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115s3581is/xml/BILLS-115s3581is.xml 2018-10-11 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.