US Congress Senate Bill 1364 (Prior Session Legislation)

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Spectrum: Bipartisan Bill
Status: Introduced on July 25 2013 - 25% progression, died in committee
Action: 2013-07-25 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]

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.

Digital Goods and Services Tax Fairness Act of 2013

Sen. Ron Wyden [D-OR]	Sen. Kelly Ayotte [R-NH]	Sen. Dean Heller [R-NV]	Sen. Jon Tester [D-MT]
Sen. John Thune [R-SD]	Sen. John Walsh [D-MT]

Date	Chamber	Action
2013-07-25	Senate	Read twice and referred to the Committee on Finance.

HB3724 (Related) 2014-01-27 - Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.

Type	Source
Summary	https://www.congress.gov/bill/113th-congress/senate-bill/1364/all-info
Text	https://www.congress.gov/113/bills/s1364/BILLS-113s1364is.pdf