Digital Goods and Services Tax Fairness Act of 2010
Latest action · Jun 30, 2010 Referred to the House Committee on the Judiciary.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedJun 30, 2010
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Digital Goods and Services Tax Fairness Act of 2010 - Prohibits a state or local jurisdiction from imposing multiple or discriminatory taxes on or with respect to the sale or use of digital goods or services delivered or transferred electronically to a customer.
Restricts taxation of digital goods and services to the retail sale of such goods and services and by the jurisdiction encompassing a customer's tax address.
Prohibits the use of existing regulations or administrative rulings relating to the taxation of tangible personal property or other services to impose any tax on the sale or use of digital goods or services.
Prohibits taxation on or with respect to the sale or use of digital medical, education, or energy management services.
Provides that if charges for digital goods and services are not separately stated from charges for other goods or services, the charges for digital goods and services may be taxed at the same rate and on the same basis as charges for other goods and services unless the seller can reasonably identify the charges for digital goods and services from its business records.
Grants jurisdiction to federal district courts to prevent a violation of this Act.
Expresses the sense of Congress that each state shall take reasonable steps to prevent multiple taxation of digital goods and services where a foreign country has imposed a tax on such goods and services.
Cosponsors 2
Members who signed on, in the order they did. Signatures ran from Jun 30, 2010 to Sep 14, 2010, with 1 there on the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-TX | Lamar Smith | Original | Jun 30, 2010 |
| R-AZ | Trent Franks | Sep 14, 2010 |
Actions 3
Everything that happened, newest first.
- Jun 30, 2010Introduced in House
- Jun 30, 2010Referred to the House Committee on the Judiciary.
- Jun 30, 2010Sponsor introductory remarks on measure. (CR E1255-1256)
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Broadcasting, cable, digital technologies
- Educational technology and distance education
- Energy storage, supplies, demand
- Health technology, devices, supplies
- Intergovernmental relations
- Internet and video services
- Internet, web applications, social media
- Sales and excise taxes
- State and local taxation
- Tax administration and collection, taxpayers
- Taxation
- Telephone and wireless communication
Text 1
Each version as it was printed, newest first.
- Jun 30, 2010Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov.