Digital Goods and Services Tax Fairness Act of 2015

Summary

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 26 March 2015

   Introduced

   Referred to the House Committee on the Judiciary.

   Source: IntroReferral

2. 26 March 2015

   Introduced

   Introduced in House

   Source: IntroReferral

3. 26 March 2015

   Introduced

   Introduced in House

   Source: IntroReferral

4. 29 April 2015

   Referred

   Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.

   Source: Committee

5. 2 June 2015

   Committee

   Subcommittee Hearings Held.

   Source: Committee

6. 16 June 2015

   Committee

   Subcommittee on Regulatory Reform, Commercial And Antitrust Law Discharged.

   Source: Committee

7. 17 June 2015

   Reported

   Ordered to be Reported (Amended) by Voice Vote.

   Source: Committee

8. 17 June 2015

   Committee

   Committee Consideration and Mark-up Session Held.

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Introduced in House · 26 March 2015 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 26 March 2015

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 26 March 2015

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 26 March 2015

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Smith, Lamar [R-TX-21] · R · Sponsor
• Rep. Cohen, Steve [D-TN-9] · D · Sponsor
• Rep. Chabot, Steve [R-OH-1] · R · Sponsor
• Rep. Franks, Trent [R-AZ-8] · R · Sponsor
• Rep. Farenthold, Blake [R-TX-27] · R · Cosponsor
• Rep. Hastings, Alcee L. [D-FL-20] · D · Cosponsor
• Rep. Schrader, Kurt [D-OR-5] · D · Cosponsor
• Rep. Bishop, Mike [R-MI-8] · R · Cosponsor
• Rep. Marino, Tom [R-PA-10] · R · Cosponsor
• Rep. Forbes, J. Randy [R-VA-4] · R · Cosponsor
• Rep. Green, Gene [D-TX-29] · D · Cosponsor
• ROBERT BRADY · D · Cosponsor
• Rep. Adams, Alma S. [D-NC-12] · D · Cosponsor
• Rep. Noem, Kristi L. [R-SD-At Large] · R · Cosponsor
• Rep. Ross, Dennis A. [R-FL-15] · R · Cosponsor
• · hsju00 · Standing

Related records

• related to → Digital Goods and Services Tax Fairness Act of 2015