Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 05, 2022 |
referred to ways and means |
Jan 06, 2021 |
referred to ways and means |
Assembly Bill A734
2021-2022 Legislative Session
Sponsored By
ROSENTHAL D
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
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- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
co-Sponsors
Monica P. Wallace
2021-A734 (ACTIVE) - Details
2021-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
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