H.R. 5649 (111th): Digital Goods and Services Tax Fairness Act of 2010

Introduced:
Jun 30, 2010 (111th Congress, 2009–2010)
Status:
Died (Referred to Committee)
Sponsor
Frederick “Rick” Boucher
Representative for Virginia's 9th congressional district
Party
Democrat
Text
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Last Updated
Jun 30, 2010
Length
13 pages
 
Status

This bill was introduced on June 30, 2010, in a previous session of Congress, but was not enacted.

Progress
Introduced Jun 30, 2010
Referred to Committee Jun 30, 2010
 
Full Title

To promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services.

Summary

No summaries available.

Cosponsors
2 cosponsors (2R) (show)
Committees

House Judiciary

The committee chair determines whether a bill will move past the committee stage.

 
Primary Source

THOMAS.gov (The Library of Congress)

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Notes

H.R. stands for House of Representatives bill.

A bill must be passed by both the House and Senate in identical form and then be signed by the president to become law.

The bill’s title was written by its sponsor.

GovTrack’s Bill Summary

We don’t have a summary available yet.

Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


6/30/2010--Introduced.
Digital Goods and Services Tax Fairness Act of 2010 - 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.
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.
Prohibits taxation on or with respect to the sale or use of digital medical, education, or energy management services.
Provides that if charges for digital goods and services are not separately stated from charges for other goods or services, the charges for digital goods and services may be taxed at the same rate and on the same basis as charges for other goods and services unless the seller can reasonably identify the charges for digital goods and services from its business records.
Grants jurisdiction to federal district courts to prevent a violation of this Act.
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.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.


No summary available.

House Democratic Caucus Summary

The House Democratic Caucus does not provide summaries of bills.

So, yes, we display the House Republican Conference’s summaries when available even if we do not have a Democratic summary available. That’s because we feel it is better to give you as much information as possible, even if we cannot provide every viewpoint.

We’ll be looking for a source of summaries from the other side in the meanwhile.

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