Digital Goods and Services Tax Fairness Act of 2018
Official title: A bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services.
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Read twice and referred to the Committee on Finance.
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.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 3581: Digital Goods and Services Tax Fairness Act of 2018. 115th Congress. Open America. https://openamerica.io/bill/115-S-3581/
"S. 3581: Digital Goods and Services Tax Fairness Act of 2018." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-3581/.
S. 3581, 115th Cong. (2026), https://openamerica.io/bill/115-S-3581/.
[S. 3581: Digital Goods and Services Tax Fairness Act of 2018](https://openamerica.io/bill/115-S-3581/)