H.R.1643 - Digital Goods and Services Tax Fairness Act of 2015114th Congress (2015-2016)
|Sponsor:||Rep. Smith, Lamar [R-TX-21] (Introduced 03/26/2015)|
|Committees:||House - Judiciary|
|Latest Action:||House - 06/17/2015 Ordered to be Reported (Amended) by Voice Vote. (All Actions)|
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Summary: H.R.1643 — 114th Congress (2015-2016)All Information (Except Text)
Introduced in House (03/26/2015)
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.