35 ILCS 195/3-35: Collection of tax.

(a) Any digital asset broker maintaining a place of business in this State shall collect the tax imposed by this Act from the customer at the rate stated in Section 3-20 for the privilege of receiving digital asset business activity in this State and shall remit the tax to the Department as provided in Section 3-40 of this Act. Any such digital asset broker shall be liable for the tax whether or not the tax has been collected by the digital asset broker. To the extent that a digital asset broker that is required to collect the tax imposed by this Act has actually collected that tax, such tax is held in trust for the benefit of the Department.

(b) All digital asset business activities provided to a customer that are subject to tax under this Act are presumed subject to tax collection. Digital asset brokers shall collect the tax from customers by adding the tax to the amount of the purchase price received from the customer for the digital asset business activity subject to tax under this Act. The tax imposed by the Act shall, when collected, be stated as a distinct item separate and apart from the purchase price of the digital asset business activity subject to tax under this Act. However, if it is not possible to state the tax separately, the Department may, by rule, exempt the purchase from this requirement if customers are notified by language on the invoice or other written notification that the tax is included in the purchase price.

(c) Every digital asset broker shall, when collecting the tax as provided in Section 3-20 of this Act from the customer, give to the customer (if demanded by the customer) a receipt for the tax in the manner and form prescribed by the Department. The receipt shall be sufficient to relieve the customer from further liability for the tax to which the receipt may refer.

(d) The tax imposed by this Act shall constitute a debt of the customer to the digital asset broker who provides such taxable activity until paid, and, if unpaid, is recoverable at law in the same manner as the original charge for such taxable activity.

(e) If any digital asset broker erroneously collects tax or collects more from the customer than the customer's liability for the sale, the customer shall have a legal right to claim a refund of such amount from such digital asset broker. However, if such amount is not refunded to the customer for any reason, the digital asset broker is liable to pay such amount to the Department.

(f) Any person purchasing a digital asset business activity subject to tax under this Act as to which there has been no charge made to the customer of the tax imposed by Section 3-20 shall make payment of the tax imposed by Section 3-20 in the form and manner provided by the Department not later than the 20th day of the month following the month of payment for the digital asset business activity.