United States · Bill · S
S. 971 (112th)
Digital Goods and Services Tax Fairness Act of 2011
Introduced
12 May 2011
Last action
12 May 2011 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Wyden, Ron [D-OR], Sen. Thune, John [R-SD], Sen. Snowe, Olympia J. [R-ME], Sen. McCain, John [R-AZ], Sen. Tester, Jon [D-MT]
Subjects
Taxation
Source updated
21 January 2026
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
12 May 2011
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
12 May 2011
Introduced
Sponsor introductory remarks on measure. (CR S2941)
Source: IntroReferral
12 May 2011
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 12 May 2011 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 12 May 2011
Introduced in Senate (PDF)
Introduced in Senate · EN · 12 May 2011
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Introduced in Senate
summary · EN · 12 May 2011
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Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Wyden, Ron [D-OR] · D · Sponsor
- Sen. Thune, John [R-SD] · R · Sponsor
- Sen. Snowe, Olympia J. [R-ME] · R · Cosponsor
- Sen. McCain, John [R-AZ] · R · Cosponsor
- Sen. Tester, Jon [D-MT] · D · Cosponsor
- · ssfi00 · Standing
Related records
- related to → Digital Goods and Services Tax Fairness Act of 2011
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/112th-congress/senate-bill/971
- Open data entity: https://api.congress.gov/v3/bill/112/s/971
- us · 112-s-971 · source updated 21 January 2026