legislation: 115-hr-7058
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| 115-hr-7058 | 115 | hr | 7058 | Digital Goods and Services Tax Fairness Act of 2018 | Taxation | 2018-10-12 | 2018-11-15 | Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. | House | Rep. Smith, Lamar [R-TX-21] | TX | R | S000583 | 1 | Digital Goods and Services Tax Fairness Act of 2018 This bill 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. | 2023-01-11T13:41:15Z |