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HR 1643 114th Congress House 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

Digital Goods and Services Tax Fairness Act of 2015

Introduced: July 7, 2016 See on congress.gov
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 17, 2015
Ordered to be Reported (Amended) by Voice Vote.
Jun 17, 2015
Committee Consideration and Mark-up Session Held.
Jun 16, 2015
Subcommittee on Regulatory Reform, Commercial And Antitrust Law Discharged.
Jun 2, 2015
Subcommittee Hearings Held.
Apr 29, 2015
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Mar 26, 2015
Referred to the House Committee on the Judiciary.
Mar 26, 2015
Introduced in House
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 Plain-English summary Congressional Research Service

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.

What's happening now June 17, 2015

Ordered to be Reported (Amended) by Voice Vote.

 Related & companion bills 1
  • S 851 Related bill Digital Goods and Services Tax Fairness Act of 2015
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 4
All 4 Democratic 2
Noem, Kristi
· Jul 7, 2016
 D
Adams, Alma S.
North Carolina · May 18, 2016
Bishop, Mike
· Oct 20, 2015
 D
Cohen, Steve
Tennessee · Mar 26, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1643: Digital Goods and Services Tax Fairness Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-1643/
MLA
"H.R. 1643: Digital Goods and Services Tax Fairness Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-1643/.
Bluebook (legal)
H.R. 1643, 114th Cong. (2026), https://openamerica.io/bill/114-HR-1643/.
Markdown link
[H.R. 1643: Digital Goods and Services Tax Fairness Act of 2015](https://openamerica.io/bill/114-HR-1643/)
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