Digital Goods and Services Tax Fairness Act of 2013
Latest action · Jan 27, 2014 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
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.
- IntroducedDec 12, 2013
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Digital Goods and Services Tax Fairness Act of 2013 - Prohibits a state or local jurisdiction from imposing multiple or discriminatory taxes on the sale or use of a digital good or service delivered or transferred electronically to a customer. Excludes from the definition of "digital service" a service that is predominantly attributable to the direct, contemporaneous expenditure of live human effort, skill, or expertise, a telecommunications service, an ancillary service, an Internet access service, an audio or video programming service, or a hotel intermediary service.
Restricts taxation of a digital good or service to taxation by a state or local jurisdiction whose territorial limits encompass a customer tax address, as defined by this Act. Makes the seller of digital goods or services responsible for obtaining and maintaining such address. Provides for the taxation of digital goods and services transactions that are aggregated and not separately stated.
Cosponsors 9
Members who signed on, in the order they did. Signatures ran from Dec 12, 2013 to Mar 26, 2014, with 4 there on the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-NC | Howard Coble | Original | Dec 12, 2013 |
| R-AL | Spencer Bachus | Original | Dec 12, 2013 |
| R-OH | Steve Chabot | Original | Dec 12, 2013 |
| D-TN | Steve Cohen | Original | Dec 12, 2013 |
| R-UT | Jason Chaffetz | Dec 16, 2013 | |
| R-AZ | Trent Franks | Jan 9, 2014 | |
| R-FL | Dennis A. Ross | Jan 14, 2014 | |
| D-OR | Peter A. DeFazio | Jan 29, 2014 | |
| D-FL | Alcee L. Hastings | Mar 26, 2014 |
Actions 3
Everything that happened, newest first.
- Jan 27, 2014Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
- Dec 12, 2013Introduced in House
- Dec 12, 2013Referred to the House Committee on the Judiciary.
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 1364 | Digital Goods and Services Tax Fairness Act of 2013 | Related bill | Jul 25, 2013 |
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Dec 12, 2013Introduced 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.