1. Short title This Act may be cited as the Digital Goods and Services Tax Fairness Act of 2018 . 2. Multiple and discriminatory taxes prohibited (a) Multiple taxes No State or local jurisdiction shall impose multiple taxes on the sale or use of a covered electronic good or service. (b) Discriminatory taxes No State or local jurisdiction shall impose discriminatory taxes on the sale or use of a digital good or a digital service. 3. Sourcing Limitation Subject to section 6(a), taxes on the sale of a covered electronic good or service may only be imposed by a State or local jurisdiction whose territorial limits encompass the customer tax address. 4. Customer tax address (a) Seller obligation (1) In general Subject to subsection (e)(2), a seller shall be responsible for obtaining and maintaining in the ordinary course of business the customer tax address with respect to the sale of a covered electronic good or service, and shall be responsible for collecting and remitting the correct amount of tax for the State and local jurisdictions whose territorial limits encompass the customer tax address if the State or local jurisdiction has the authority to require such collection and remittance by the seller. (2) Certain transactions When a customer tax address is not a business location of the seller under clause (i) of section 7(4)(A)— (A) if the sale is a separate and discrete transaction, then a seller shall use reasonable efforts to obtain a customer tax address, as such efforts are described in clauses (iii), (iv), and (v) of section 7(4)(A), before resorting to using a customer tax address as determined by clause (vi) of such section 7(4)(A)