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The New York State Assembly will consider AB 10706, the Digital Ad Tax Act or DATA, which would impose a sliding scale of taxes on digital advertising services that use personal information about the people the advertisements are targeting. The tax starts at 2.5% imposed on the annual gross revenues derived from digital advertising services in New York of a taxpayer with global annual gross revenue of $100 million to $1 billion, increases to 5% on revenues over $1 billion through $5 billion, 7.5% on revenues above $5- to $15 billion, and tops out at 10% on revenues exceeding $15 billion. If passed, the measure would go into effect immediately and apply to taxable years after Jan. 1, 2021. Note that the bill is identical to SB 8056A, which was introduced in March. For additional coverage, please see this Eversheds Sutherland legal alert.