3.0.0 1725 2022-11-01T17:47:15Z 2022-11-01T17:47:15Z House HR 2019-03-13 116 [Congressional Record Volume 165, Number 45 (Wednesday, March 13, 2019)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. COHEN:H.R. 1725.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 3[Page H2718]]]> hsju00 Judiciary Committee House Standing hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee Referred to 2019-04-12T14:59:09Z Referred to 2019-03-13T14:01:50Z Digital Goods and Services Tax Fairness Act of 2019 116 765 S 2019-03-13 Read twice and referred to the Committee on Finance. (text: CR S1847-1849) Identical bill CRS 2019-04-12 hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee 1 House committee actions Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. Committee 2019-03-13 Referred to the House Committee on the Judiciary. IntroReferral H11100 2 House floor actions hsju00 Judiciary Committee 2019-03-13 Sponsor introductory remarks on measure. (CR E295) IntroReferral B00100 9 Library of Congress 2019-03-13 Introduced in House IntroReferral Intro-H 9 Library of Congress 2019-03-13 Introduced in House IntroReferral 1000 9 Library of Congress C001068 Rep. Cohen, Steve [D-TN-9] Steve Cohen D TN 9 N R000601 Rep. Ratcliffe, John [R-TX-4] John Ratcliffe R TX 4 2019-03-13 True L000589 Rep. Lesko, Debbie [R-AZ-8] Debbie Lesko R AZ 8 2019-06-25 False F000461 Rep. Flores, Bill [R-TX-17] Bill Flores R TX 17 2019-09-10 False J000301 Rep. Johnson, Dusty [R-SD-At Large] Dusty Johnson R SD 0 2019-11-08 False 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 2019-03-13 Introduced in House 2019-04-01T18:32:51Z Digital Goods and Services Tax Fairness Act of 2019

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 2019 Display Title Digital Goods and Services Tax Fairness Act of 2019 Official Title as Introduced To promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services. Introduced in House IH Short Title(s) as Introduced Digital Goods and Services Tax Fairness Act of 2019 Introduced in House IH Introduced in House 2019-03-13T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr1725ih/xml/BILLS-116hr1725ih.xml 2019-04-12 Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. 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.