35 ILCS 195/3-20: Tax imposed.

(a) Beginning January 1, 2027, a tax is imposed upon the privilege of receiving any digital asset business activity by a customer in this State at the rate of 0.2% of the value of the digital asset to which the digital asset business activity relates. It shall be the duty of the digital asset broker making or effectuating the sale of the digital asset business activity to collect the tax provided by this Section on each sale.

(b) 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.

(c) 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.

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