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S.1364 - Digital Goods and Services Tax Fairness Act of 2013

A bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services. view all titles (3)

All Bill Titles

  • Official: A bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services. as introduced.
  • Official: A bill to promote neutrality, implicity, and fairness in the taxation of digital goods and digital services. as introduced.
  • Short: Digital Goods and Services Tax Fairness Act of 2013 as introduced.

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  • Today: 6
  • Past Seven Days: 13
  • All-Time: 354
 
Introduced
 
Senate
Passes
 
House
Passes
 
President
Signs
 

 
07/25/13
 
 
 
 
 
 
 

Official Summary

Digital Goods and Services Tax Fairness Act of 2013 - 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 servi

Official Summary

Digital Goods and Services Tax Fairness Act of 2013 - 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.

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Organizations Supporting S.1364

  • CTIA-The Wireless Association

Organizations Opposing S.1364

  • None via MapLight at this time.




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