United States of America: Introduction of Senate Bill S302 to New York Senate applying sales tax to digital advertising services
Description
Introduction of Senate Bill S302 to New York Senate applying sales tax to digital advertising services
On 6 January, 2021, Bill S302 is introduced to the New York State Senate. This bill applies the sales tax to digital advertising services. Additionally, the bill aims to create a digital advertising services fund.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
online advertising provider
Implementation Level
subnational
Government Branch
legislature
Government Body
parliament
Complete timeline of this policy change
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Private organisation
Economic activity
online advertising provider
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
advertisement (any targeting): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
1