S 765
116th Congress
Senate
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
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 13, 2019
Read twice and referred to the Committee on Finance. (text: CR S1847-1849)
Mar 13, 2019
Introduced in Senate
Plain-English summary
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
Read twice and referred to the Committee on Finance. (text: CR S1847-1849)
Committees of jurisdiction
1
Cosponsors
1