senate Bill S1124

2021-2022 Legislative Session

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

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
Jan 07, 2021 referred to budget and revenue

S1124 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Add Art 15 §§330 - 333, §1816, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S8056

S1124 (ACTIVE) - Summary

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

S1124 (ACTIVE) - Sponsor Memo

S1124 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1124
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              January 7, 2021
                                ___________
 
 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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