All Information (Except Text) for S.765 - Digital Goods and Services Tax Fairness Act of 2019116th Congress (2019-2020)
|Sponsor:||Sen. Thune, John [R-SD] (Introduced 03/13/2019)|
|Committees:||Senate - Finance|
|Latest Action:||Senate - 03/13/2019 Read twice and referred to the Committee on Finance. (text: CR S1847-1849) (All Actions)|
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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries
Actions Overview (1)
|03/13/2019||Introduced in Senate|
03/13/2019 Introduced in Senate
All Actions (1)
|03/13/2019||Read twice and referred to the Committee on Finance. (text: CR S1847-1849)|
Action By: Senate
03/13/2019 Read twice and referred to the Committee on Finance. (text: CR S1847-1849)
|Sen. Wyden, Ron [D-OR]*||03/13/2019|
|Sen. Roberts, Pat [R-KS]||10/22/2019|
|Sen. Tester, Jon [D-MT]||11/06/2019|
|Committee / Subcommittee||Date||Activity||Related Documents|
|Senate Finance||03/13/2019||Referred to|
Subject — Policy Area:
One Policy Area term, which best describes an entire measure, is assigned to every public bill or resolution.
Latest Summary (1)
Introduced in Senate (03/13/2019)
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.