US HB1725 | 2019-2020 | 116th Congress
Status
Spectrum: Moderate Partisan Bill (Republican 4-1)
Status: Introduced on March 13 2019 - 25% progression, died in committee
Action: 2019-04-12 - Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Pending: House Subcommittee on Antitrust, Commercial, and Administrative Law Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on March 13 2019 - 25% progression, died in committee
Action: 2019-04-12 - Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Pending: House Subcommittee on Antitrust, Commercial, and Administrative Law Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Prohibits a state or local jurisdiction from imposing (1) multiple taxes on the sale of a covered electronic good or service, or (2) discriminatory taxes on the sale or use of a digital good or service. A "digital good or service" is delivered or transferred electronically to a customer. A "covered electronic good or service" is a digital good, digital service, audio or video programming service, or Voice over Internet Protocol (VoIP) service. The bill also specifies services that are excluded from the definition of "digital service;" restricts taxation of a covered electronic good or service to taxation by a state or local jurisdiction whose territorial limits encompass a customer tax address, as defined by this bill; makes the seller of covered electronic goods or services responsible for obtaining and maintaining such address; and specifies rules regarding the taxation of bundled transactions, digital code, and VoIP services.
Title
Digital Goods and Services Tax Fairness Act of 2019
Sponsors
Rep. Steve Cohen [D-TN] | Rep. John Ratcliffe [R-TX] | Rep. Debbie Lesko [R-AZ] | Rep. Bill Flores [R-TX] |
Rep. Dusty Johnson [R-SD] |
History
Date | Chamber | Action |
---|---|---|
2019-04-12 | House | Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. |
2019-03-13 | House | Referred to the House Committee on the Judiciary. |
2019-03-13 | House | Sponsor introductory remarks on measure. (CR E295) |
2019-03-13 | House | Introduced in House |
Same As/Similar To
SB765 (Same As) 2019-03-13 - Read twice and referred to the Committee on Finance. (text: CR S1847-1849)
Subjects
Digital media
Internet and video services
Sales and excise taxes
State and local taxation
Tax administration and collection, taxpayers
Taxation
Internet and video services
Sales and excise taxes
State and local taxation
Tax administration and collection, taxpayers
Taxation
US Congress State Sources
Type | Source |
---|---|
Summary | https://www.congress.gov/bill/116th-congress/house-bill/1725/all-info |
Text | https://www.congress.gov/116/bills/hr1725/BILLS-116hr1725ih.pdf |