Finds that there are businesses engaged in: (1) Accumulating personal data that is available to be collected about people as they use the internet; and

(2) Aggregating or compiling that information and reselling it without any compensation to the people of the state.

Sets apart this growing industry with its own individual tax rate.

Imposes a business and occupation tax on persons engaging in the business of making sales of personal information or exchanging personal information for consideration.