Digital Goods and Services Tax Fairness Act of 2019
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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.
Read twice and referred to the Committee on Finance. (text: CR S1847-1849)
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 765: Digital Goods and Services Tax Fairness Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-S-765/
"S. 765: Digital Goods and Services Tax Fairness Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-765/.
S. 765, 116th Cong. (2026), https://openamerica.io/bill/116-S-765/.
[S. 765: Digital Goods and Services Tax Fairness Act of 2019](https://openamerica.io/bill/116-S-765/)