title 4, United States Code) of the purchased 
digital good or digital service. 
(2) CUSTOMER’S
TAX
ADDRESS.—The term 
‘‘customer’s tax address’’ means— 
(A) with respect to digital goods or digital 
services that are sold to a customer by a pro-
vider of mobile telecommunications service that 
is subject to being sourced under section 117 of 
title 4, United States Code, or for which the 
charges are billed to the customer by such pro-
vider, and delivered or transferred electronically 
by means of such provider’s mobile tele-
communications service, the customer’s place of 
primary use, as defined in section 124 of such 
title; 
(B) if subparagraph (A) does not apply, 
and if the digital good or digital service is re-
ceived by the customer at a business location of 
the seller, such business location; 
(C) if neither subparagraph (A) nor sub-
paragraph (B) applies, and if the location where 
the digital good or digital service is received by 
the customer is known to the seller, such loca-
tion; 
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(D) if none of subparagraphs (A) through 
(C) applies, the customer’s address that is ei-
ther known to the seller or, if not known, ob-
tained by the seller during the consummation of 
the transaction, including the address of the 
customer’s payment instrument if no other ad-
dress is available; 
(E) if an address is neither known nor ob-
tained as provided in subparagraph (D), the ad-
dress of the seller from which the digital good 
or digital service was sold; and 
(F) notwithstanding subparagraphs (A) 
through (E), for digital goods that are delivered 
or transferred, or digital services that are pro-
vided, to a person other than the customer, in-
cluding advertising services, the location of de-
livery, transfer, or provision if known or, other-
wise, the customer’s address determined under 
subparagraph (D) or (E). 
(3) DELIVERED OR TRANSFERRED ELECTRONI-
CALLY; 
PROVIDED
ELECTRONICALLY.—The term 
‘‘delivered or transferred electronically’’ means deliv-
ered or transferred by means other than tangible 
storage media, and the term ‘‘provided electroni-
cally’’ means provided remotely via electronic means. 
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(4) DIGITAL CODE.—The term ‘‘digital code’’ 
means a code that conveys only the right to obtain 
a single type of digital good or digital service. 
(5) DIGITAL GOOD.—The term ‘‘digital good’’ 
means any good or product that is delivered or 
transferred electronically, including software, infor-
mation maintained in digital format, digital audio- 
visual works, digital audio works, and digital books. 
(6) DIGITAL SERVICE.— 
(A) IN GENERAL.—The term ‘‘digital serv-
ice’’ means any service that is provided elec-
tronically, including the provision of remote ac-
cess to or use of a digital good. 
(B) EXCEPTION.— 
(i) IN GENERAL.—The term ‘‘digital 
service’’ does not include telecommuni-
cations service, Internet access service, or 
audio or video programming service. 
(ii) AUDIO
OR
VIDEO
PROGRAM-
MING.—The term ‘‘audio or video pro-
gramming’’ means programming provided 
by, or generally considered comparable to 
programming provided by, a radio or tele-
vision broadcast station. 
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(iii) VIDEO PROGRAMMING.—The term 
‘‘video programming’’ shall not include 
interactive on-demand services (as defined 
section 602(12) of the Communications 
Act of 1934 (47 U.S.C. 522(12)), pay-per- 
view services, or services generally consid-
ered comparable to such services regardless 
of the technology used to provide such 
services. 
(7) DISCRIMINATORY TAX.— 
(A) IN GENERAL.—The term ‘‘discrimina-
tory tax’’ means any tax imposed by a State or 
local jurisdiction— 
(i) on or with respect to the sale or 
use of any digital good or digital service at 
a higher rate than is generally imposed on 
or with respect to the sale or use of tan-
gible personal property or of similar serv-
ices that are not provided electronically; 
(ii) on or with respect to any seller of 
digital goods or digital services at a higher 
rate or by incorporating a broader tax base 
than is generally imposed on or with re-
spect to sellers in transactions involving 
tangible personal property or involving 
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similar services that are not provided elec-
tronically, except that this clause shall 
apply only to the extent that the higher 
rate or broader tax base is attributable to 
the fact that such person sells digital goods 
or digital services; 
(iii) that is required to be collected 
with respect to the sale or use of digital 
goods or digital services by different sellers 
or under other terms that are disadvanta-
geous to those applied in taxing the sale or 
use of tangible personal property or of 
similar services that are not provided elec-
tronically; or 
(iv) on or with respect to any sepa-
rately stated amount that is charged by 
the seller of a specific digital good or dig-
ital service, and is directly related to elec-
tronically delivering or transferring that 
good or service, at a higher rate than is 
generally imposed on or with respect to de-
livery charges, or shipping and handling 
charges, on tangible personal property. 
(B) APPLICATION.—For purposes of this 
paragraph, all taxes, tax rates, exemptions, de-
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ductions, credits, incentives, exclusions, and 
other similar factors shall be taken into account 
in determining whether a tax is a discrimina-
tory tax. 
(8) GENERALLY IMPOSED.—A tax shall not be 
considered ‘‘generally imposed’’ if it is imposed only 
on specific services, specific industries or business 
segments, or specific types of property. 
(9) MULTIPLE TAX.—The term ‘‘multiple tax’’ 
means any tax that is imposed on or with respect to 
the sale or use of a digital good or a digital service 
by a State or local jurisdiction, for which such State 
or local jurisdiction gives no credit with respect to 
a tax that was previously paid on or with respect to 
the sale or use of such digital good or digital service 
to another State or local jurisdiction, unless the ter-
ritorial limits of the jurisdiction imposing the earlier 
tax and the jurisdiction imposing the later tax both 
encompass the same tax address of the customer. 
(10) PURCHASE FOR RESALE.—A digital good 
or digital service is purchased for the purpose of re-
sale if such good or service is purchased for the pur-
pose of reselling it, or for using it as a component 
part of or integration into another digital good or 
digital service that is to be sold to another person, 
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and includes the purchase of a digital good or digital 
service for further commercial broadcast, rebroad-
cast, streaming, restreaming, transmission, retrans-
mission, licensing, relicensing, reproduction, copying, 
distribution, redistribution, or exhibition of the dig-
ital good or digital service, in whole or in part, to 
another person. 
(11) SALE AND PURCHASE.—The terms ‘‘sale’’ 
and ‘‘purchase’’, and all variations thereof, shall in-
clude lease, rent, and license, and corresponding 
variations thereof. 
(12) SELLER.—The term ‘‘seller’’ means a per-
son making sales of tangible personal property, dig-
ital goods, digital services, or other services, and 
does not include a person that provides, on behalf of 
another person, order taking, order fulfillment, bill-
ing, or electronic delivery or transfer service with re-
spect to the sale of a digital good or a digital serv-
ice. 
(13) STATE
OR
LOCAL
JURISDICTION.—The 
term ‘‘State or local jurisdiction’’ means any of the 
several States, the District of Columbia, any terri-
tory or possession of the United States, a political 
subdivision of any State, territory, or possession, or 
any governmental entity or person acting on behalf 
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of such State, territory, possession, or subdivision 
and with the authority to assess, impose, levy, or 
collect taxes. 
(14) TAX.—The term ‘‘tax’’ means any charge 
imposed by any State or local jurisdiction for the 
purpose of generating revenues for governmental 
purposes, including any tax, charge, or fee levied as 
a fixed charge or measured by gross amounts 
charged, regardless of whether such tax, charge, or 
fee is imposed on the seller or the customer and re-
gardless of the terminology used to describe the tax, 
charge, or fee. Such term does not include a tax on 
or measured by net income or an ad valorem tax. 
SEC. 6. FEDERAL JURISDICTION. 
Notwithstanding section 1341 of title 28, United 
States Code, and without regard to the amount in con-
troversy or citizenship of the parties, a district court of 
the United States has jurisdiction, concurrent with other 
jurisdiction of courts of the United States and the States, 
to prevent a violation of this Act. 
SEC. 7. EFFECTIVE DATE; APPLICATION. 
(a) GENERAL RULE.—This Act shall take effect on 
the date of the enactment of this Act. 
(b) APPLICATION
TO LIABILITIES
AND PENDING 
CASES.—Nothing in this Act shall affect liability for taxes 
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accrued and enforced before the date of the enactment of 
this Act, or affect ongoing litigation relating to such taxes, 
except as provided in section 4(d) of this Act. 
SEC. 8. SENSE OF CONGRESS. 
It is the sense of Congress that each State shall take 
reasonable steps necessary to prevent multiple taxation of 
digital goods and digital services in situations where a for-
eign country has imposed a tax on such goods or services. 
SEC. 9. SAVINGS PROVISION. 
If any provision or part of this Act is held to be in-
valid or unenforceable by a court of competent jurisdiction 
for any reason, such holding shall not affect the validity 
or enforceability of any other provision or part of this Act. 
Æ 
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