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HR 1860 112th Congress House

Digital Goods and Services Tax Fairness Act of 2011

Official title: To promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services.

Introduced: May 12, 2011 See on congress.gov
Taxation Internet and video servicesInternet, web applications, social mediaRetail and wholesale tradesSales and excise taxes
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State and local taxationTax administration and collection, taxpayers
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 7 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 28, 2012
Ordered to be Reported (Amended) by Voice Vote.
Jun 28, 2012
Committee Consideration and Mark-up Session Held.
Jun 26, 2012
Subcommittee on Courts, Commercial and Administrative Law Discharged.
May 23, 2011
Subcommittee Hearings Held.
May 23, 2011
Referred to the Subcommittee on Courts, Commercial and Administrative Law.
May 12, 2011
Referred to the House Committee on the Judiciary.
May 12, 2011
Introduced in House
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 Latest action June 28, 2012

Ordered to be Reported (Amended) by Voice Vote.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
  • S 971 Related bill Digital Goods and Services Tax Fairness Act of 2011
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 36
All 36 Democratic 12 Republican 5
GREEN, GENE
· Sep 18, 2012
Kissell, Larry
· Sep 11, 2012
Noem, Kristi
· Jul 10, 2012
SHIMKUS, JOHN
· Jun 27, 2012
BOSWELL, LEONARD
· Jun 21, 2012
Rokita, Todd
· Jun 21, 2012
 R
Amodei, Mark E.
Nevada · Jun 19, 2012
Marino, Tom
· Jun 6, 2012
Roskam, Peter
· May 31, 2012
HOLDEN, TIM
· May 30, 2012
 R
Scalise, Steve
Louisiana · May 30, 2012
 D
Wilson, Frederica S.
Florida · May 16, 2012
 R
Guthrie, Brett
Kentucky · May 9, 2012
BRADY, ROBERT
· Apr 27, 2012
CHRISTENSEN, DONNA
· Apr 27, 2012
 R
Jordan, Jim
Ohio · Apr 27, 2012
 D
Sánchez, Linda T.
California · Apr 27, 2012
 D
Carson, André
Indiana · Apr 25, 2012
 D
Clarke, Yvette D.
New York · Apr 25, 2012
 D
Tonko, Paul
New York · Apr 25, 2012
 D
Johnson, Henry C. "Hank"
Georgia · Apr 18, 2012
 D
Meeks, Gregory W.
New York · Apr 18, 2012
Alexander, Rodney
· Apr 17, 2012
Bordallo, Madeleine
· Apr 17, 2012
 D
Moore, Gwen
Wisconsin · Apr 17, 2012
STEARNS, CLIFF
· Apr 17, 2012
Boren, Dan
· Mar 22, 2012
 D
Thompson, Bennie G.
Mississippi · Mar 20, 2012
 R
Calvert, Ken
California · Nov 1, 2011
Franks, Trent
· Oct 26, 2011
BACA, JOE
· Sep 2, 2011
 D
Lofgren, Zoe
California · Jul 13, 2011
SENSENBRENNER, F.
· Jul 6, 2011
 D
Wasserman Schultz, Debbie
Florida · Jul 6, 2011
Ross, Dennis
· May 24, 2011
 D
Cohen, Steve
Tennessee · May 12, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1860: Digital Goods and Services Tax Fairness Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-HR-1860/
MLA
"H.R. 1860: Digital Goods and Services Tax Fairness Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-1860/.
Bluebook (legal)
H.R. 1860, 112th Cong. (2026), https://openamerica.io/bill/112-HR-1860/.
Markdown link
[H.R. 1860: Digital Goods and Services Tax Fairness Act of 2011](https://openamerica.io/bill/112-HR-1860/)
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