As ordered reported by the House Committee on the Judiciary on June 28, 2012
H.R. 1860 would prohibit state and local governments from imposing taxes on certain sales of digital goods and services that are taxable under current law.
CBO estimates that implementing H.R. 1860 would have no impact on the federal budget. Enacting H.R. 1860 would not affect direct spending or revenues; therefore, pay-as-you-go procedures do not apply.
The bill would impose an intergovernmental mandate as defined in the Unfunded Mandates Reform Act (UMRA). CBO estimates that the cost of complying with that mandate would exceed the threshold established in UMRA for intergovernmental mandates ($74 million in 2013, adjusted annually for inflation). The bill contains no new private-sector mandates as defined in UMRA.
