Wireless Tax Fairness Act of 2015

Summary

Wireless Tax Fairness Act of 2015 This bill prohibits states or local governments from imposing any new discriminatory tax on or with respect to mobile services, mobile service providers, or mobile service property for five years after the enactment of this Act. A "new discriminatory tax" is a tax imposed on mobile services, providers, or property that is not generally imposed on other types of services or property, or that is generally imposed at a lower rate, unless such tax was imposed and actually enforced prior to the enactment date of this Act. The bill grants jurisdiction to federal district courts to provide injunctive and other appropriate relief to prevent, restrain, or terminate any acts in violation of this Act. The bill requires the Government Accountability Office to study and report on the impact of: (1) state and local taxes on mobile services, providers, or property on the costs consumers pay for mobile services; and (2) the prohibition in this Act against discriminatory mobile services taxes on such costs.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 17 December 2015

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• Introduced in House (PDF)

  Introduced in House · EN · 17 December 2015

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• Introduced in House

  summary · EN · 17 December 2015

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