H.R.1860 - Digital Goods and Services Tax Fairness Act of 2011

To promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services. view all titles (2)

All Bill Titles

  • Official: To promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services. as introduced.
  • Short: Digital Goods and Services Tax Fairness Act of 2011 as introduced.

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Introduced
 
House
Passes
 
Senate
Passes
 
President
Signs
 

 
05/12/11
 
 
 
 
 
 
 

Sponsor

Representative

Lamar Smith

R-TX

View Co-Sponsors (54)

Official 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

Official 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.

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Organizations Supporting H.R.1860

  • MyWireless.org
  • Broadband for America
  • CTIA-The Wireless Association
  • National Taxpayers Union
  • Download Fairness Coalition
  • Computer & Communications Industry Association
  • ...and 39 more. See all.

Organizations Opposing H.R.1860

  • Federation of Tax Administrators
  • Information Technology and Innovation Foundation
  • Stream Lined Sales Tax Governing Board
  • Center on Budget and Policy Priorities
  • Government Finance Officers Association
  • National Governor's Association
  • ...and 13 more. See all.


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