US Congress Senate Bill 765 (Prior Session Legislation)

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Spectrum: Bipartisan Bill
Status: Introduced on March 13 2019 - 25% progression, died in committee
Action: 2019-03-13 - Read twice and referred to the Committee on Finance. (text: CR S1847-1849)
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]

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.

Digital Goods and Services Tax Fairness Act of 2019

Sen. John Thune [R-SD]

Sen. Ron Wyden [D-OR]

Sen. Pat Roberts [R-KS]

Sen. Jon Tester [D-MT]

Date	Chamber	Action
2019-03-13	Senate	Read twice and referred to the Committee on Finance. (text: CR S1847-1849)

HB1725 (Same As) 2019-04-12 - Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.

Type	Source
Summary	https://www.congress.gov/bill/116th-congress/senate-bill/765/all-info
Text	https://www.congress.gov/116/bills/s765/BILLS-116s765is.pdf