H.R. 1643: Digital Goods and Services Tax Fairness Act of 2015
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H.R. 1643: Digital Goods and Services Tax Fairness Act of 2015
114th Congress · introduced 2015-03-26 · Taxation · Latest: Ordered to be Reported (Amended) by Voice Vote.
federal
Follow this bill, step by step
- Where it came from: introduced 2015-03-26 · official record
- Who proposed it: Rep. Smith, Lamar [R-TX-21] · what a sponsor is
- What happened next: no floor votes in our records yet. Why?
- Where it stands now: Ordered to be Reported (Amended) by Voice Vote. Not final yet: this can still change. We check for updates every day.
- If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.
Official title
Digital Goods and Services Tax Fairness Act of 2015
Plain summary
Digital Goods and Services Tax Fairness Act of 2015 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.
Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.
What a vote does
A “Yea” vote
If it passes both chambers and is signed, it becomes law.
A “Nay” vote
If it is not passed, current law stays as it is.
PSI Sci description of the legislative step (not an opinion).
What does this mean? (plain words)
Official text
Digital Goods and Services Tax Fairness Act of 2015
Source: Congressional Research Service summary (Introduced in House)
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The strongest published arguments
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Alternatives
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How did my representative vote? · This bill's floor votes
Officials and money
Sponsor: Rep. Smith, Lamar [R-TX-21] · 14 cosponsors
Cost estimate: CBO cost estimate: H.R. 1643, Digital Goods and Services Tax Fairness Act of 2015 (2015-12-16)
Cosponsors on this site
Steve Cohen (D-TN), Alma S. Adams (D-NC)
No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.
Words on this page, explained (1)
- Jurisdiction
- The area or the matters a government or court has authority over.
Plain meanings written from linked sources. All words.
Sources
- Congressional Research Service summary (Introduced in House)
- Congress.gov
- Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-114hr1643.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/114/hr>
Record fed-us-cong114-hr1643 · catalog fed-us-congress-bills-cong114 · updated 2026-11-15 by psicol fed-bills-cong114