{"database": "openregs", "table": "legislation", "rows": [["115-hr-7058", 115, "hr", 7058, "Digital Goods and Services Tax Fairness Act of 2018", "Taxation", "2018-10-12", "2018-11-15", "Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.", "House", "Rep. Smith, Lamar [R-TX-21]", "TX", "R", "S000583", 1, "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.", "2023-01-11T13:41:15Z", "https://www.congress.gov/bill/115th-congress/house-bill/7058"]], "columns": ["bill_id", "congress", "bill_type", "bill_number", "title", "policy_area", "introduced_date", "latest_action_date", "latest_action_text", "origin_chamber", "sponsor_name", "sponsor_state", "sponsor_party", "sponsor_bioguide_id", "cosponsor_count", "summary_text", "update_date", "url"], "primary_keys": ["bill_id"], "primary_key_values": ["115-hr-7058"], "units": {}, "query_ms": 0.2730521373450756, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}