{"data":{"id":"us-il/35-ilcs-190-1-20","jurisdiction":"us-il","citation":"35 ILCS 190/1-20","heading":"Determining the location of a user-consumer.","body":"(a) The location of a user-consumer shall be determined by the provider of targeted advertising services using the totality of the user-consumer contact information within the provider's possession or control, including both technical information and nontechnical information included in the contract for digital advertising services.\n(b) There shall be a rebuttable presumption that a user-consumer is located in this State if the user-consumer contact information associated with a device or account on record with or available to a provider indicates an Illinois home address, an Illinois mailing address, or an Illinois internet protocol address or other user-consumer data showing \"place of primary use\" in Illinois as defined in the Mobile Telecommunications Sourcing Conformity Act. The burden of proving that a user-consumer is not located in this State is on the provider. For administrative ease, a provider may create reasonable categorization standards to use in analyzing user-consumer data to determine if a user-consumer is located in Illinois; however, its reliance on such standards does not alleviate the provider's burden of proof.\n(c) Business entities that are part of a controlled group of corporations as defined in Section 1563(a) of the Internal Revenue Code shall be treated as a single entity for purposes of meeting the definition of a provider under this Act.","path":["CHAPTER 35 REVENUE","Targeted Advertising Services Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=4682\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"da2c84faf6a9a38856538cf43e95f4fc3157b58ee1adbcf704922d638aa57746","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-190-1-15","next":"us-il/35-ilcs-190-1-25"},"notice":"GroundRules: Original legal text. Not legal advice."}