# 114-hr-1643: Digital Goods and Services Tax Fairness Act of 2015

114-hr-1643, Digital Goods and Services Tax Fairness Act of 2015, is a 114th Congress bill sponsored by LAMAR SMITH (R-TX); status Ordered to be Reported (Amended) by Voice Vote. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-1643
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-1643
- Congress: 114
- Title: Digital Goods and Services Tax Fairness Act of 2015
- Status: Ordered to be Reported (Amended) by Voice Vote.
- Introduced: 2015-03-26
- Sponsor: LAMAR SMITH (R-TX)
- Cosponsors: 14
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## 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.

## Cosponsors (14)

- Rep. Cohen, Steve [D-TN-9] (D-TN), 2015-03-26T00:00:00.000Z
- Rep. Chabot, Steve [R-OH-1] (R-OH), 2015-03-26T00:00:00.000Z
- Rep. Franks, Trent [R-AZ-8] (R-AZ), 2015-03-26T00:00:00.000Z
- Rep. Farenthold, Blake [R-TX-27] (R-TX), 2015-06-12T00:00:00.000Z
- Rep. Hastings, Alcee L. [D-FL-20] (D-FL), 2015-07-07T00:00:00.000Z
- Rep. Schrader, Kurt [D-OR-5] (D-OR), 2015-09-16T00:00:00.000Z
- Rep. Bishop, Mike [R-MI-8] (R-MI), 2015-10-20T00:00:00.000Z
- Rep. Marino, Tom [R-PA-10] (R-PA), 2016-03-14T00:00:00.000Z
- Rep. Forbes, J. Randy [R-VA-4] (R-VA), 2016-03-17T00:00:00.000Z
- GENE GREEN (D-TX), 2016-03-23T00:00:00.000Z
- ROBERT BRADY (D-PA), 2016-04-19T00:00:00.000Z
- Rep. Adams, Alma S. [D-NC-12] (D-NC), 2016-05-18T00:00:00.000Z
- Rep. Noem, Kristi L. [R-SD-At Large] (R-SD), 2016-07-07T00:00:00.000Z
- Rep. Ross, Dennis A. [R-FL-15] (R-FL), 2016-09-07T00:00:00.000Z

## Related bills

- 114-hr-3929: Office of Strategic Services Congressional Gold Medal Act
- 114-hr-3268: PAST Act
- 114-hr-2903: Craft Beverage Modernization and Tax Reform Act of 2015
- 114-hr-2315: Mobile Workforce State Income Tax Simplification Act of 2015
- 114-hr-235: Permanent Internet Tax Freedom Act
- 114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Doby in recognition of his achievements and contributions to American major league…

## Sources
- [114-hr-1643 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/1643)

## Related
- [114-hr-3929: Office of Strategic Services Congressional Gold Medal Act](https://policyrisk.com/legislation/114-hr-3929)
- [114-hr-3268: PAST Act](https://policyrisk.com/legislation/114-hr-3268)
- [114-hr-2903: Craft Beverage Modernization and Tax Reform Act of 2015](https://policyrisk.com/legislation/114-hr-2903)
- [114-hr-2315: Mobile Workforce State Income Tax Simplification Act of 2015](https://policyrisk.com/legislation/114-hr-2315)
- [114-hr-235: Permanent Internet Tax Freedom Act](https://policyrisk.com/legislation/114-hr-235)
- [114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Dob…](https://policyrisk.com/legislation/114-hr-5621)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-1643 (as of 2025-11-18).