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HR 7058 115th Congress House

Digital Goods and Services Tax Fairness Act of 2018

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

Introduced: October 12, 2018 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 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 15, 2018
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Oct 12, 2018
Referred to the House Committee on the Judiciary.
Oct 12, 2018
Introduced in House
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 Latest action November 15, 2018

Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.

 Plain-English summary Congressional Research Service

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.
 Related & companion bills 1
  • S 3581 Identical bill Digital Goods and Services Tax Fairness Act of 2018
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Democratic 1
D
Cohen, Steve
Tennessee · Oct 12, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 7058: Digital Goods and Services Tax Fairness Act of 2018. 115th Congress. Open America. https://openamerica.io/bill/115-HR-7058/
MLA
"H.R. 7058: Digital Goods and Services Tax Fairness Act of 2018." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-7058/.
Bluebook (legal)
H.R. 7058, 115th Cong. (2026), https://openamerica.io/bill/115-HR-7058/.
Markdown link
[H.R. 7058: Digital Goods and Services Tax Fairness Act of 2018](https://openamerica.io/bill/115-HR-7058/)
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