Creates an excise tax on the collection of consumer data by commercial data collectors

S 4489 imposes a monthly tax on commercial data collectors that gather consumer data from more than one million New York residents each month. The tax rate increases based on the number of New York consumers affected, starting at $0 for under 1 million, then tiering up to $2.25 million plus 50 cents per consumer for collections exceeding 10 million. It directly affects large for-profit data brokers (not small businesses or those collecting only basic contact info like email or phone numbers), requiring them to pay based on their scale of New York consumer data collection. The tax applies regardless of how the data is collected (electronically or otherwise) and includes specific rules for counting consumers and handling multi-entity ownership.