H.R. 7058: Digital Goods and Services Tax Fairness Act of 2018
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H.R. 7058: Digital Goods and Services Tax Fairness Act of 2018
115th Congress · introduced 2018-10-12 · Taxation · Latest: Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
federal
Follow this bill, step by step
- Where it came from: introduced 2018-10-12 · 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: Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. 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 2018
Plain summary
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.
Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.
What a vote does
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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 2018
Source: Congressional Research Service summary (Introduced in House)
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How did my representative vote? · This bill's floor votes
Officials and money
Sponsor: Rep. Smith, Lamar [R-TX-21] · 1 cosponsors
Cost estimate: No cost estimate published yet.
Cosponsors on this site
Steve Cohen (D-TN)
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 (3)
- Bill
- A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
- Jurisdiction
- The area or the matters a government or court has authority over.
- Rulemaking
- The process agencies use to write regulations that carry out laws passed by Congress or a legislature. Usually an agency publishes a proposed rule, takes public comments, then publishes a final rule.
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-115hr7058.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/115/hr>
Record fed-us-cong115-hr7058 · catalog fed-us-congress-bills-cong115 · updated 2026-11-15 by psicol fed-bills-cong115