35 ILCS 190/1-10: 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 the business of newsgathering, reporting, or publishing articles or commentary about news, current events, culture, or other matters of public interest. "News media entity" does not include an entity that is primarily an aggregator or re-publisher of third-party content.

"Person" means any natural individual, firm, partnership, association, corporation, limited liability company, or trust; any receiver, executor, trustee, guardian, or other representative appointed by order of any court; or any other entity. Unless expressly provided otherwise, the term "person" does not include a governmental entity or a unit or instrumentality of a governmental entity.

"Programmatic" means capable of automating advertising services. Programmatic targeted advertising services may be sold in real time by employing technology that uses computer-driven or software-driven workflow or machine learning algorithms to deliver advertisements to user-consumers based on user-advertiser-defined parameters, including precise user-consumer targeting data such as user-consumer:

(1) Geographic locations;

(2) Types of devices;

(3) Recent online search behaviors;

(4) Browsing history;

(5) Shopping history;

(6) Purchase history; and

(7) Biographical and other information compiled in databases.

"Provider of targeted advertising services" or "provider" means a person engaged in the occupation of providing targeted advertising services whose annual cumulative gross receipts from targeted advertising services provided in this State during the previous 12-month period exceed $1,000,000.

Each provider of targeted advertising services in this State shall determine on a quarterly basis, ending on the last day of March, June, September, and December, whether the provider met the $1,000,000 cumulative gross receipts threshold for the preceding 12-month period. If the provider meets the threshold for a 12-month period, the provider is subject to the tax imposed under this Act and is required to remit the tax and file returns for one year. At the end of that one-year period, the provider of targeted advertising services shall determine whether it met the threshold during the preceding 12-month period. If the provider meets the threshold for the preceding 12-month period, they are required to continue to remit the tax imposed under this Act and file returns for the subsequent year. If at the end of a one-year period a provider of targeted advertising services determines that it did not meet the threshold during the preceding 12-month period, that provider shall subsequently determine on a quarterly basis, ending on the last day of March, June, September, and December, whether the provider meets the threshold for the preceding 12-month period.

"Targeted advertising services" means any programmatic written, oral, or graphic statement or representation conveyed through a digital interface or any other method of delivery, including, but not limited to, banner advertising, search engine advertising, interstitial advertising, and other comparable advertising services that use personal information about the people to whom the ads are being served. "Targeted advertising services" does not include advertisement services on digital interfaces owned or operated by or operated on behalf of a news media entity.

"User-advertiser" means a person who contracts with a provider for targeted advertising services.

"User-consumer" or "user" means an individual or any other person to whom targeted advertisements are conveyed.

"User-consumer contact information" means a user-consumer's email address, telephone number, home address, mailing address, or any credit card information necessary to engage in a sales transaction.

"User-consumer data" means any information that identifies, relates to, describes, is capable of being associated with, or could reasonably be linked with a user-consumer, whether directly submitted to the provider or user-advertiser by the user-consumer or derived from other sources.