Digital Goods and Services Tax Fairness Act of 2015
Latest action · Jun 17, 2015 Ordered to be Reported (Amended) by Voice Vote.
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.
- IntroducedMar 26, 2015
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Digital Goods and Services Tax Fairness Act of 2015
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 14
Members who signed on, in the order they did. Signatures ran from Mar 26, 2015 to Sep 7, 2016; 3 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-OH | Steve Chabot | Original | Mar 26, 2015 |
| D-TN | Steve Cohen | Original | Mar 26, 2015 |
| R-AZ | Trent Franks | Original | Mar 26, 2015 |
| R-TX | Blake Farenthold | Jun 12, 2015 | |
| D-FL | Alcee L. Hastings | Jul 7, 2015 | |
| D-OR | Kurt Schrader | Sep 16, 2015 | |
| R-MI | Mike Bishop | Oct 20, 2015 | |
| R-PA | Tom Marino | Mar 14, 2016 | |
| R-VA | J. Randy Forbes | Mar 17, 2016 | |
| D-TX | Gene Green | Mar 23, 2016 | |
| D-PA | Robert A. Brady | Apr 19, 2016 | |
| D-NC | Alma S. Adams | May 18, 2016 | |
| R-SD | Kristi L. Noem | Jul 7, 2016 | |
| R-FL | Dennis A. Ross | Sep 7, 2016 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Judiciary Committee | Referred Mar 26, 2015Markup Jun 17, 2015 |
| Administrative State, Regulatory Reform, and Antitrust Subcommittee | Referred Apr 29, 2015Hearings Jun 2, 2015Discharged Jun 16, 2015 |
Actions 7
Everything that happened, newest first.
- Jun 17, 2015Committee Consideration and Mark-up Session Held.
- Jun 17, 2015Ordered to be Reported (Amended) by Voice Vote.
- Jun 16, 2015Subcommittee on Regulatory Reform, Commercial And Antitrust Law Discharged.
- Jun 2, 2015Subcommittee Hearings Held.
- Apr 29, 2015Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
- Mar 26, 2015Introduced in House
- Mar 26, 2015Referred to the House Committee on the Judiciary.
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Congressional Budget Office cost estimate
- Dec 16, 2015H.R. 1643, Digital Goods and Services Tax Fairness Act of 2015As ordered reported by the House Committee on Judiciary on June 17, 2015
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 161, no. 51, March 26, 2015, page H2112.
Printed hearings 2
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| 114-20 | HOW TAX COMPLIANCE OBLIGATIONS HINDER SMALL BUSINESS GROWTH162 pages | Small Business Committee | Jul 22, 2015 |
| Serial No. 114-26 | NEXUS ISSUES: LEGISLATIVE HEARING ON H.R. 2315, THE "MOBILE WORKFORCE STATE INCOME TAX SIMPLIFICATION ACT OF 2015;" H.R. 1643, THE "DIGITAL GOODS AND SERVICES TAX FAIRNESS ACT OF 2015;" AND H.R. 2584, THE "BUSINESS ACTIVITY TAX SIMPLIFICATION ACT OF 2015"175 pages | Judiciary Committee | Jun 2, 2015 |
CRS reports 1
Congressional Research Service work that CRS links to this bill or the law it became, newest first.
Cite it 1
Products on other subjects that cite it, usually among other measures.
| Product | Title | Kind | Published |
|---|---|---|---|
| R43800 | Taxation of Internet Sales and Access: Legal Issues Archived | Report | Oct 1, 2015 |
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 851 | Digital Goods and Services Tax Fairness Act of 2015 | Related bill | Mar 24, 2015 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services.
- Short Titles as Introduced
- Digital Goods and Services Tax Fairness Act of 2015
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Mar 26, 2015Introduced 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; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
