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S 851 114th Congress Senate

Digital Goods and Services Tax Fairness Act of 2015

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

Introduced: March 24, 2015 Introduced by: Thune, John Republican · South Dakota See on congress.gov
Taxation Digital mediaInternet and video servicesInternet, web applications, social mediaSales and excise taxes
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State and local taxationTax administration and collection, taxpayers
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 24, 2015
Read twice and referred to the Committee on Finance.
Mar 24, 2015
Introduced in Senate
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 Latest action March 24, 2015

Read twice and referred to the Committee on Finance.

 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.

 Related & companion bills 1
  • HR 1643 Related bill Digital Goods and Services Tax Fairness Act of 2015
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Wyden, Ron
Oregon · Mar 24, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). S. 851: Digital Goods and Services Tax Fairness Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-S-851/
MLA
"S. 851: Digital Goods and Services Tax Fairness Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-851/.
Bluebook (legal)
S. 851, 114th Cong. (2026), https://openamerica.io/bill/114-S-851/.
Markdown link
[S. 851: Digital Goods and Services Tax Fairness Act of 2015](https://openamerica.io/bill/114-S-851/)
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