{"data":{"id":"us-il/35-ilcs-190-1-35","jurisdiction":"us-il","citation":"35 ILCS 190/1-35","heading":"Return and payment.","body":"(a) Each provider of targeted advertising services shall make a return to the Department on or before the 20th day of each month for the preceding calendar month stating the following:\n(1) the provider's name;\n(2) the address of the provider's principal place of business and the address of the principal place of business (if that is a different address) from which the provider engages in the business of providing targeted advertising services, including the location of the provider's servers, subject to tax under this Act;\n(3) the total gross receipts received by the provider during the preceding calendar month for all targeted advertising services provided that are subject to tax under this Act;\n(4) the amount of tax due, computed upon item (3) at the rate stated in Section 1-15;\n(5) deductions allowed by law;\n(6) the signature of the provider; and\n(7) such other information as the Department may reasonably require.\n(b) All returns required to be filed and payments required to be made under this Act shall be by electronic means in the form and manner authorized by the Department.\nAny amount that is required to be shown or reported on any return or other document under this Act shall, if such amount is not a whole-dollar amount, be increased to the nearest whole-dollar amount if the fractional part of a dollar is $0.50 or more and decreased to the nearest whole-dollar amount if the fractional part of a dollar is less than $0.50. If a total amount of less than $1 is payable, refundable, or creditable, such amount shall be disregarded if it is less than $0.50 and shall be increased to $1 if it is $0.50 or more.\n(c) The provider making the return provided for in this Section shall, at the time of making such return, pay to the Department the amount of tax imposed by this Act, less a discount of 1.75% but not to exceed $1,000 per return period, which is allowed to reimburse the provider for the expenses incurred in keeping records, preparing and filing returns, remitting the tax, and supplying data to the Department upon request. No discount may be claimed by a provider on returns not timely filed and for taxes not timely remitted. No discount may be claimed by a provider for any return that is not filed electronically. No discount may be claimed by a provider for any payment that is not made electronically.\n(d) A provider of targeted advertising services who ceases to engage in the kind of business which makes the person responsible for filing returns under this Act shall file a final return under this Act with the Department not more than one month after discontinuing such business.\n(e) If any payment provided for in this Section exceeds the provider's liabilities under this Act, as shown on an original monthly return, the Department shall, if requested by the provider, issue to the provider a credit memorandum no later than 30 days after the date of the request. The credit evidenced by such credit memorandum may be assigned by the provider to a similar provider under this Act, in accordance with reasonable rules and regulations to be prescribed by the Department. If no such request is made, the provider may credit such excess payment against tax liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules and regulations prescribed by the Department. If the Department subsequently determines that all or any part of the credit taken was not actually due to the provider, the provider's 1.75% discount shall be reduced by the difference between the credit taken and that actually due, and that provider shall be liable for penalties and interest on such difference.\n(f) If a provider fails to sign a return within 30 days after the proper notice and demand for signature by the Department is received by the provider, the return shall be considered valid, and any amount shown to be due on the return shall be deemed assessed.","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":"f451e29a33d1c22d01bf302b21daa5bb6d751dd0def17a6f2c363c061a047626","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-190-1-30","next":"us-il/35-ilcs-190-1-40"},"notice":"GroundRules: Original legal text. Not legal advice."}