On the recordMarch 13, 2019
Mr. President, I ask unanimous consent that the text of the bill be printed in the Record. There being no objection, the text of the bill was ordered to be printed in the Record, as follows: S. 765 Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Digital Goods and Services Tax Fairness Act of 2019''. SEC. 2. MULTIPLE AND DISCRIMINATORY TAXES PROHIBITED. (a) Multiple Taxes.--No State or local jurisdiction shall impose multiple taxes on the sale or use of a covered electronic good or service. (b) Discriminatory Taxes.--No State or local jurisdiction shall impose discriminatory taxes on the sale or use of a digital good or a digital service. SEC. 3. SOURCING LIMITATION. Subject to section 6(a), taxes on the sale of a covered electronic good or service may only be imposed by a State or local jurisdiction whose territorial limits encompass the customer tax address. SEC. 4. CUSTOMER TAX ADDRESS.…
Source
govinfo.gov




