bill is titled the Digital
Goods and Services Tax Fairness Act of 2013 (S. 1364) and it aims to block taxes
on digital goods whose tangible counterparts are not taxed. For example,
electronic music downloads would not be taxed if their tangible counterpart,
the compact disc, was also not-taxed. This bill would apply not only to music
downloads but also to digital goods such as electronic newspaper and magazine
subscriptions; if a home-delivery subscription is not subject to taxes, then
neither would its electronic counterpart.
House, Judiciary Chairman Robert Goodlatte (R-Va.) has expressed concern about
the breadth and complexity of the internet sales tax mandate and has announced
his plan to release a list of principles dealing with the issue.
federal efforts to limit the taxing authority of county governments and will
continue to monitor the progress of these bills.