US HB1860 | 2011-2012 | 112th Congress
Status
June 28 2012 - Ordered to be Reported (Amended) by Voice Vote.
Text: Latest bill text (Introduced) [PDF]
Text: Latest bill text (Introduced) [PDF]
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.
Title
Digital Goods and Services Tax Fairness Act of 2011
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2012-06-28 | House | Ordered to be Reported (Amended) by Voice Vote. |
| 2012-06-28 | House | Committee Consideration and Mark-up Session Held. |
| 2012-06-26 | House | Subcommittee on Courts, Commercial and Administrative Law Discharged. |
| 2011-05-23 | House | Subcommittee Hearings Held. |
| 2011-05-23 | House | Referred to the Subcommittee on Courts, Commercial and Administrative Law. |
| 2011-05-12 | House | Referred to the House Committee on the Judiciary. |
Same As/Similar To
SB971 (Related) 2011-05-12 - Read twice and referred to the Committee on Finance.
Subjects
Internet and video services
Retail and wholesale trades
Sales and excise taxes
State and local taxation
Tax administration and collection, taxpayers
Taxation
Retail and wholesale trades
Sales and excise taxes
State and local taxation
Tax administration and collection, taxpayers
Taxation
US Congress State Sources
| Type | Source |
|---|---|
| Summary | http://thomas.loc.gov/cgi-bin/bdquery/z?d112:HN01860:@@@L&summ2=m& |
| Text | http://gpo.gov/fdsys/pkg/BILLS-112hr1860ih/pdf/BILLS-112hr1860ih.pdf |
