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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (2)

Short Titles

Short Titles - Senate

Short Title(s) as Introduced

Digital Goods and Services Tax Fairness Act of 2019

Official Titles

Official Titles - Senate

Official Titles as Introduced

A bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services.

Actions Overview (1)

Date Actions Overview
03/13/2019Introduced in Senate

All Actions (1)

Date All Actions
03/13/2019Read twice and referred to the Committee on Finance. (text: CR S1847-1849)
Action By: Senate

Cosponsors (3)

* = Original cosponsor
CosponsorDate Cosponsored
Sen. Wyden, Ron [D-OR]* 03/13/2019
Sen. Roberts, Pat [R-KS] 10/22/2019
Sen. Tester, Jon [D-MT] 11/06/2019

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Related Documents
Senate Finance03/13/2019 Referred to

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Subjects (6)

Latest Summary (1)

There is one summary for S.765. View summaries

Shown Here:
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.