assembly Bill A734

2021-2022 Legislative Session

Relates to sales tax on digital advertising

download bill text pdf

Sponsored By

Current Bill Status - In Assembly 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
Jan 06, 2021 referred to ways and means

A734 (ACTIVE) - Details

See Senate Version of this Bill:
S302
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L; add §78-c, St Fin L; add §683-c, Ed L
Versions Introduced in 2019-2020 Legislative Session:
A10321, S8166

A734 (ACTIVE) - Summary

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

A734 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    734
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by  M.  of  A. D. ROSENTHAL -- read once and referred to the
   Committee on Ways and Means
 
 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-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets