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H.R.3724: Digital Goods and Services Tax Fairness Act of 2013

About this Bill

This bill was introduced in the 113th Congress
This bill is primarily about taxation
You can read the bill
Sponsor Lamar Smith, R-Texas
Total Cosponsors 9 (3 Democrats, 6 Republicans)
Introduced Dec. 12, 2013
Latest Major Action Jan. 27, 2014
See it on GovTrack
See it on C-SPAN

Bill Progress

  • Bill introduced in the House   
  • Bill passed in the House   
  • Bill passed in the Senate   
  • Bill signed into law

Bill Summary

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.

(Source: Congressional Research Service)

Bill Actions

Date Description
Jan. 27, 2014 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Dec. 12, 2013 Referred to the House Committee on the Judiciary.