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United States · Bill · HR

H.R. 1860 (112th)

Digital Goods and Services Tax Fairness Act of 2011

reportedUnited States· United States Congress· EN

Introduced

12 May 2011

Last action

28 June 2012 · Committee

Status

Ordered to be Reported (Amended) by Voice Vote.

Sponsors

Rep. Smith, Lamar [R-TX-21], Rep. Cohen, Steve [D-TN-9], Rep. Coble, Howard [R-NC-6], Rep. Hastings, Alcee L. [D-FL-20], Rep. Ross, Dennis A. [R-FL-15], Rep. Wasserman Schultz, Debbie [D-FL-25], Rep. Sensenbrenner, F. James, Jr. [R-WI-5], Rep. Griffin, Tim [R-AR-2], Rep. Lofgren, Zoe [D-CA-18], Rep. Forbes, J. Randy [R-VA-4], Rep. Lungren, Daniel E. [R-CA-3], Rep. Baca, Joe [D-CA-43], Rep. Franks, Trent [R-AZ-8], Rep. Calvert, Ken [R-CA-41], Rep. Miller, Jeff [R-FL-1], Rep. Thompson, Bennie G. [D-MS-2], Rep. Boren, Dan [D-OK-2], Rep. Rivera, David [R-FL-25], Rep. Stearns, Cliff [R-FL-6], Del. Bordallo, Madeleine Z. [D-GU-At Large], Rep. Moore, Gwen [D-WI-4], Rep. Turner, Robert L. [R-NY-9], Rep. Alexander, Rodney [R-LA-5], Rep. Johnson, Eddie Bernice [D-TX-30], Rep. Johnson, Henry C. "Hank" [D-GA-4], Rep. Meeks, Gregory W. [D-NY-5], Rep. Carson, André [D-IN-7], Rep. Tonko, Paul [D-NY-20], Rep. Johnson, Bill [R-OH-6], Rep. Clarke, Yvette D. [D-NY-9], Del. Christensen, Donna M. [D-VI-At Large], ROBERT BRADY, Rep. Sánchez, Linda T. [D-CA-38], Rep. Jordan, Jim [R-OH-4], Rep. Guthrie, Brett [R-KY-2], Rep. DeFazio, Peter A. [D-OR-4], Rep. Owens, William L. [D-NY-23], Rep. Schock, Aaron [R-IL-18], Rep. Wilson, Frederica S. [D-FL-24], Rep. Scalise, Steve [R-LA-1], Rep. Deutch, Theodore E. [D-FL-22], Rep. Holden, Tim [D-PA-17], Rep. Roskam, Peter J. [R-IL-6], Rep. Marino, Tom [R-PA-10], Rep. Amodei, Mark E. [R-NV-2], Rep. Rokita, Todd [R-IN-4], Rep. Boswell, Leonard L. [D-IA-3], Rep. Jackson Lee, Sheila [D-TX-18]

Subjects

Taxation

Source updated

5 December 2025

Taxation

Summary

Digital Goods and Services Tax Fairness Act of 2011 - Prohibits a state or local jurisdiction from imposing multiple or discriminatory taxes on or with respect to the sale or use of digital goods or services delivered or transferred electronically to a customer. Excludes from the definition of "digital service" telecommunications service, Internet access service, or audio or video programming service. Restricts taxation of digital goods and services to the retail sale of such goods and services and by the jurisdiction encompassing a customer's tax address. Prohibits the use of existing regulations or administrative rulings relating to the taxation of tangible personal property or other services to impose any tax on the sale or use of digital goods or services. Grants jurisdiction to federal district courts to prevent a violation of this Act, without regard to the amount in controversy or the citizenship of the parties. Expresses the sense of Congress that each state shall take reasonable steps to prevent multiple taxation of digital goods and services where a foreign country has imposed a tax on such goods and services.

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

Timeline

  1. 12 May 2011

    Introduced

    Referred to the House Committee on the Judiciary.

    Source: IntroReferral

  2. 12 May 2011

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 12 May 2011

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 23 May 2011

    Committee

    Subcommittee Hearings Held.

    Source: Committee

  5. 23 May 2011

    Referred

    Referred to the Subcommittee on Courts, Commercial and Administrative Law.

    Source: Committee

  6. 26 June 2012

    Committee

    Subcommittee on Courts, Commercial and Administrative Law Discharged.

    Source: Committee

  7. 28 June 2012

    Reported

    Ordered to be Reported (Amended) by Voice Vote.

    Source: Committee

  8. 28 June 2012

    Committee

    Committee Consideration and Mark-up Session Held.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 12 May 2011

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 12 May 2011

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 12 May 2011

    Open at official source

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Sponsors

Showing 48 of 56 sponsors and actors.

Related records

Sources

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