senate Bill S8056A

2019-2020 Legislative Session

Enacts the digital ad tax act (DATA); establishes a tax on digital ads

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Mar 19, 2020 print number 8056a
Mar 19, 2020 amend and recommit to budget and revenue
Mar 13, 2020 referred to budget and revenue

S8056 - Details

See Assembly Version of this Bill:
A10706
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Add Art 15 §§330 - 333, §1816, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S1124

S8056 - Summary

Enacts the digital ad tax act (DATA); establishes a tax on annual gross revenue derived from digital ads.

S8056 - Sponsor Memo

S8056 - Bill Text download pdf


                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  8056

                            I N  S E N A T E

                             March 13, 2020
                               ___________

Introduced  by Sen. GIANARIS -- read twice and ordered printed, and when
  printed to be committed to the Committee on Budget and Revenue

AN ACT to amend the tax law,  in  relation  to  establishing  a  tax  on
  digital ads

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. This act shall be known and may be cited as the "digital ad
tax act (DATA)".
  § 2. The tax law is amended by adding a new  article  15  to  read  as
follows:
                               ARTICLE 15
                           TAX ON DIGITAL ADS
SECTION 330. DEFINITIONS.
        331. IMPOSITION OF TAX.
        332. RETURNS.
        333. TAX PAYMENT.
  § 330. DEFINITIONS. AS USED IN THIS ARTICLE, THE FOLLOWING TERMS SHALL
HAVE THE FOLLOWING MEANINGS:
  1.  THE  TERM "ANNUAL GROSS REVENUES" MEANS INCOME OR REVENUE FROM ALL
SOURCES IN NEW YORK  STATE,  BEFORE  ANY  EXPENSES  OR  TAXES,  COMPUTED
ACCORDING TO GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.
  2.  THE TERM "ASSESSABLE BASE" MEANS THE ANNUAL GROSS REVENUES DERIVED
FROM DIGITAL ADVERTISING SERVICES IN THE STATE.
  3. THE TERM  "DIGITAL  ADVERTISING  SERVICES"  INCLUDES  ADVERTISEMENT
SERVICES ON A DIGITAL INTERFACE, INCLUDING ADVERTISEMENTS IN THE FORM OF
BANNER ADVERTISING, SEARCH ENGINE ADVERTISING, INTERSTITIAL ADVERTISING,
AND OTHER COMPARABLE ADVERTISING SERVICES, THAT USE PERSONAL INFORMATION
ABOUT THE PEOPLE THE ADS ARE BEING SERVED TO.
  4.  THE TERM "DIGITAL INTERFACE" MEANS ANY TYPE OF SOFTWARE, INCLUDING
A WEBSITE, PART OF A WEBSITE, OR APPLICATION, THAT A  USER  IS  ABLE  TO
ACCESS.
  5. (A) THE TERM "PERSON" MEANS AN INDIVIDUAL, RECEIVER, TRUSTEE, GUAR-
DIAN,  PERSONAL REPRESENTATIVE, FIDUCIARY, OR REPRESENTATIVE OF ANY KIND
AND ANY PARTNERSHIP, FIRM, ASSOCIATION, CORPORATION, OR OTHER ENTITY.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

S8056A (ACTIVE) - Details

See Assembly Version of this Bill:
A10706
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Add Art 15 §§330 - 333, §1816, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S1124

S8056A (ACTIVE) - Summary

Enacts the digital ad tax act (DATA); establishes a tax on annual gross revenue derived from digital ads.

S8056A (ACTIVE) - Sponsor Memo

S8056A (ACTIVE) - Bill Text download pdf


                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 8056--A

                            I N  S E N A T E

                             March 13, 2020
                               ___________

Introduced  by Sen. GIANARIS -- read twice and ordered printed, and when
  printed to be committed to the Committee  on  Budget  and  Revenue  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee

AN ACT to amend the tax law,  in  relation  to  establishing  a  tax  on
  digital ads

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. This act shall be known and may be cited as the "digital ad
tax act (DATA)".
  § 2. The tax law is amended by adding a new  article  15  to  read  as
follows:
                               ARTICLE 15
                           TAX ON DIGITAL ADS
SECTION 330. DEFINITIONS.
        331. IMPOSITION OF TAX.
        332. RETURNS.
        333. TAX PAYMENT.
  § 330. DEFINITIONS. AS USED IN THIS ARTICLE, THE FOLLOWING TERMS SHALL
HAVE THE FOLLOWING MEANINGS:
  1.  THE  TERM "ANNUAL GROSS REVENUES" MEANS INCOME OR REVENUE FROM ALL
SOURCES IN NEW YORK  STATE,  BEFORE  ANY  EXPENSES  OR  TAXES,  COMPUTED
ACCORDING TO GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.
  2.  THE TERM "ASSESSABLE BASE" MEANS THE ANNUAL GROSS REVENUES DERIVED
FROM DIGITAL ADVERTISING SERVICES IN THE STATE.
  3. THE TERM  "DIGITAL  ADVERTISING  SERVICES"  INCLUDES  ADVERTISEMENT
SERVICES ON A DIGITAL INTERFACE, INCLUDING ADVERTISEMENTS IN THE FORM OF
BANNER ADVERTISING, SEARCH ENGINE ADVERTISING, INTERSTITIAL ADVERTISING,
AND OTHER COMPARABLE ADVERTISING SERVICES, THAT USE PERSONAL INFORMATION
ABOUT THE PEOPLE THE ADS ARE BEING SERVED TO.
  4.  THE TERM "DIGITAL INTERFACE" MEANS ANY TYPE OF SOFTWARE, INCLUDING
A WEBSITE, PART OF A WEBSITE, OR APPLICATION, THAT A  USER  IS  ABLE  TO
ACCESS.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

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