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negligible, especially when compared to the compliance burden that would be imposed on those digital platforms. Section 1-10. Definitions. As used in this Act: "Department" means the Department of Revenue. "Device" means any medium through which targeted advertising services may be accessed, including stationary or portable computing devices, tablets, phones, and smart devices. "Digital interface" means any type of software, including a website, part of a website, or application, that a user-consumer is able to access with a device. "Gross receipts" means income or revenue from all sources, before any expenses or taxes, computed according to generally accepted accounting principles. "Other comparable advertising services" includes the following targeted advertising services: (1) Display advertising; (2) Internet programmatic video advertising; (3) Multichannel video programming distributor advertising conveyed via cable television, satellite television, or a digital fiber-optic distribution system; (4) Advertising on social media; (5) Native advertising; and (6) Incentivized or rewarded advertising. "News media entity" means an entity engaged primarily in SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468