Senate Bill S8166

2019-2020 Legislative Session

Relates to sales tax on digital advertising

download bill text pdf

Sponsored By

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


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2019-S8166 (ACTIVE) - Details

See Assembly Version of this Bill:
A10321
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L; add §78-c, St Fin L; add §683-c, Ed L
Versions Introduced in 2021-2022 Legislative Session:
S302, A734

2019-S8166 (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.

2019-S8166 (ACTIVE) - Sponsor Memo

2019-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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