35 ILCS 190/1-5: Findings and intent.

The General Assembly finds and declares the following:

(1) Many goods and services that traditionally have been subject to Illinois State and local use and occupation taxes have avoided taxation in the digital era. Many digital transactions are harder to bring into the sales tax base because, instead of paying a monetary fee, customers often barter their personal information for access to digital platforms. This personal information, in turn, is sold for use in targeted advertisements on digital platforms.

(2) The value of the consumption provided by digital platforms is typically greater in proportion to the size of the network. The General Assembly finds that the consumption value provided by small networks is negligible, especially when compared to the compliance burden that would be imposed on those digital platforms.