35 ILCS 190/1-15: Tax imposed.

(a) Beginning January 1, 2027, a tax is imposed upon providers of targeted advertising services at the rate of 10% of the gross receipts derived from such targeted advertising services provided in this State.

(b) The impact of the tax levied by this Act is imposed upon providers engaged in the business of providing targeted advertising services to user-advertisers in this State.

(c) Targeted advertising services are provided in this State when the location of the user-consumer of the targeted advertisement is in this State pursuant to Section 1-20.

(d) The tax imposed in this Section shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof.

(e) The tax imposed in this Section is not imposed upon the privilege of engaging in any business in interstate commerce or otherwise, which business may not, under the Constitution and Statutes of the United States, be made the subject of taxation by this State.

(f) The tax imposed in this Section is not imposed on the providing of targeted advertising services to the United States or any agency or instrumentality thereof.

(g) The tax imposed in this Section is not imposed on the providing of targeted advertising services if such services are sold to a user-advertiser that is exempt from use tax by operation of federal law.