Description

Rejected New York Digital Advertising Tax Act (S1124)

On 10 June 2021, the New York Digital Advertising Tax Act (S1124) is rejected after failing to pass before the State legislature adjourned.

Original source

Scope

Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider
Implementation Level
subnational
Government Branch
legislature
Government Body
parliament

Complete timeline of this policy change

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2021-01-07
under deliberation

On 7 January, 2021, the New York Digital Advertising Tax Act (S1124) was introduced to the New York…

2021-06-10
rejected

On 10 June 2021, the New York Digital Advertising Tax Act (S1124) is rejected after failing to pass…

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
2
Type Private organisation
Economic activity online advertising provider
Category All
3
Type Private organisation
Economic activity online advertising provider
Category All
4
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
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
2
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
3
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
4

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.

advertisement (any targeting): sale