Summary: S.3581 — 115th Congress (2017-2018)All Information (Except Text)

There is one summary for S.3581. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (10/11/2018)

Digital Goods and Services Tax Fairness Act of 2018

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.