Why the Digital Goods and Services Tax Fairness Act?
Tax Notes / State Tax Today
Stephen Kranz authored this bylined article in which he describes the Digital Goods and Services Tax Fairness Act of 2013, including its conception, provisions, and application to states. The legislation “is the result of a thoughtful and collaborative process that should be viewed as a model for legislative drafting,” Mr. Kranz wrote. “While no one involved in the process would claim the bill is perfect, they do believe it strikes the right balance of providing an attainable and logical framework guiding the state and local taxation of today's ever-changing digital economy.”