HR 1860

112th CONGRESS
1st Session

H. R. 1860

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

IN THE HOUSE OF REPRESENTATIVES

May 12, 2011

Mr. SMITH of Texas (for himself, Mr. COHEN, Mr. COBLE, and Mr. HASTINGS of Florida) introduced the following bill; which was referred to the Committee on the Judiciary


A BILL

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

SECTION 1. SHORT TITLE.

SEC. 2. FINDING.

SEC. 3. MULTIPLE AND DISCRIMINATORY TAXES PROHIBITED.

SEC. 4. RETAIL, SOURCING, AND OTHER LIMITATIONS AND RULES.

SEC. 5. DEFINITIONS.

SEC. 6. FEDERAL JURISDICTION.

SEC. 7. EFFECTIVE DATE; APPLICATION.

SEC. 8. SENSE OF CONGRESS.

SEC. 9. SAVINGS PROVISION.

END