senate Bill S8166

2019-2020 Legislative Session

Relates to sales tax on digital advertising

download bill text pdf

Sponsored By

Current 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 (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 13, 2020 referred to budget and revenue

S8166 (ACTIVE) - Details

See Assembly Version of this Bill:
A10321
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L; add §78-c, St Fin L; add §683-c, Ed L

S8166 (ACTIVE) - Summary

Imposes sales tax on digital advertising; establishes digital advertising services tax revenue fund; establishes zero interest education loan refinancing program.

S8166 (ACTIVE) - Sponsor Memo

S8166 (ACTIVE) - Bill Text download pdf


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

                                  8166

                            I N  S E N A T E

                             April 13, 2020
                               ___________

Introduced  by  Sen.  THOMAS -- 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 and the state finance law,  in  relation  to
  sales  tax  on  digital  advertising;  to  amend the education law, in
  relation to zero interest undergraduate loan refinancing; and  provid-
  ing for the repeal of such provisions upon the expiration thereof

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

  Section 1. Subdivision (c) of section 1105 of the tax law  is  amended
by adding a new paragraph 1-a to read as follows:
  (1-A) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH ONE OF THIS SUBDIVI-
SION, THE RECEIPTS FROM EVERY SALE, EXCEPT FOR RESALE, OF DIGITAL ADVER-
TISING SERVICES. FOR PURPOSES OF THIS PARAGRAPH:
  (I)  "DIGITAL  ADVERTISING SERVICES" MEANS ADVERTISEMENT SERVICES ON A
DIGITAL INTERFACE, INCLUDING ADVERTISEMENTS IN THE FORM OF BANNER ADVER-
TISING, SEARCH ENGINE ADVERTISING, INTERSTITIAL ADVERTISING,  AND  OTHER
COMPARABLE  ADVERTISING  SERVICES WHICH MARKETS OR PROMOTES A PARTICULAR
GOOD, SERVICE, OR POLITICAL CANDIDATE OR MESSAGE.
  (II) "DIGITAL INTERFACE" MEANS  ANY  TYPE  OF  SOFTWARE,  INCLUDING  A
WEBSITE,  PART  OF  A  WEBSITE,  OR  APPLICATION, THAT A USER IS ABLE TO
ACCESS.
  (III) "USER" MEANS AN INDIVIDUAL OR ANY OTHER PERSON  WHO  ACCESSES  A
DIGITAL INTERFACE WITH A DEVICE.
  ALL REVENUE RECEIVED FROM THE IMPOSITION OF THIS TAX SHALL BE DEPOSIT-
ED  INTO  THE  DIGITAL ADVERTISING SERVICES TAX REVENUE FUND ESTABLISHED
PURSUANT TO SECTION SEVENTY-EIGHT-C OF THE STATE FINANCE LAW.
  § 2. The state finance law is amended by adding a new section 78-c  to
read as follows:
  §  78-C.  DIGITAL  ADVERTISING  SERVICES TAX REVENUE FUND. 1. THERE IS
HEREBY CREATED AND ESTABLISHED IN THE SOLE CUSTODY OF  THE  STATE  COMP-
TROLLER  A  SPECIAL FUND TO BE KNOWN AS THE DIGITAL ADVERTISING SERVICES
TAX REVENUE FUND WHICH SHALL BE FOR THE EXCLUSIVE BENEFIT  OF  PROVIDING
ZERO  INTEREST  REFINANCING  OF  ELIGIBLE  EDUCATION LOANS BY THE HIGHER

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

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