It's in the privacy/TOS section on the Samsung TV I bought from Costco 3 months ago.
"Interest Based Advertisement. Samsung provides the ability to obtain and view interactive and interest based advertising on your Smart TV. Interest based advertisements will rely on your TV viewing history and Smart TV usage information. Your viewing history includes information about the networks, channels, and programs viewed on your Smart TV and the amount of time spent viewing them. We may use automatic content recognition (ACR) and other technologies to capture this information."
It is opt-out, and it's buried a couple levels deep in the menus.
"Interest Based Advertisement. Samsung provides the ability to obtain and view interactive and interest based advertising on your Smart TV. Interest based advertisements will rely on your TV viewing history and Smart TV usage information. Your viewing history includes information about the networks, channels, and programs viewed on your Smart TV and the amount of time spent viewing them. We may use automatic content recognition (ACR) and other technologies to capture this information."
It is opt-out, and it's buried a couple levels deep in the menus.