Digital Goods and Services Tax Fairness Act of 2019
Latest action · Mar 13, 2019 Read twice and referred to the Committee on Finance. (text: CR S1847-1849)
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 13, 2019
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
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.
Cosponsors 3
Members who signed on, in the order they did. Signatures ran from Mar 13, 2019 to Nov 6, 2019, with 1 there on the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-OR | Ron Wyden | Original | Mar 13, 2019 |
| R-KS | Pat Roberts | Oct 22, 2019 | |
| D-MT | Jon Tester | Nov 6, 2019 |
Actions 2
Everything that happened, newest first.
- Mar 13, 2019Introduced in Senate
- Mar 13, 2019Read twice and referred to the Committee on Finance. (text: CR S1847-1849)
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 1725 | Digital Goods and Services Tax Fairness Act of 2019 | Identical bill | Apr 12, 2019 |
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Mar 13, 2019Introduced in Senate
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.