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HR 1725 116th 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 2019

Introduced: March 13, 2019 Introduced by: Cohen, Steve Democratic · Tennessee See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 12, 2019
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Mar 13, 2019
Referred to the House Committee on the Judiciary.
Mar 13, 2019
Sponsor introductory remarks on measure. (CR E295)
Mar 13, 2019
Introduced in House
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 Plain-English summary Congressional Research Service

Digital Goods and Services Tax Fairness Act of 2019

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.
What's happening now April 12, 2019

Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.

 Related & companion bills 1
  • S 765 Identical bill Digital Goods and Services Tax Fairness Act of 2019
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 3
All 3 Republican 1
R
Johnson, Dusty
South Dakota · Nov 8, 2019
Flores, Bill
· Sep 10, 2019
Ratcliffe, John
· Mar 13, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1725: Digital Goods and Services Tax Fairness Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-HR-1725/
MLA
"H.R. 1725: Digital Goods and Services Tax Fairness Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-1725/.
Bluebook (legal)
H.R. 1725, 116th Cong. (2026), https://openamerica.io/bill/116-HR-1725/.
Markdown link
[H.R. 1725: Digital Goods and Services Tax Fairness Act of 2019](https://openamerica.io/bill/116-HR-1725/)
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