Illinois SB 3353: DIGITAL AD TAX ACT
Status: Added as Co-Sponsor Sen. David Koehler (as of 2026-05-12)
State: Illinois · Session: 104th · Bill: SB 3353
Sponsors: Robert Peters, Adriane Johnson, David Koehler, Emil Jones, III, Graciela Guzmán, Javier L. Cervantes, Karina Villa, Lakesia Collins, Mark L. Walker, Mattie Hunter, Mike Simmons, Rachel Ventura, Ram Villivalam, Willie Preston
Bill Text
• Illinois General Assembly - Full Text of SB3353 • • • • • • • • • • • • Select Language × The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein. Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet. The English language version is always the official and authoritative version of this website. NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window. Choose Language English Afrikaans Albanian Arabic Armenian Azerbaijani Basque Bengali Bosnian Catalan Croatian Czech Danish Dutch Esperanto Estonian Filipino Finnish French Galician Georgian German Greek Gujarati Haitian Creole Hausa Hawaiian Hebrew Hindi Hungarian Icelandic Indonesian Interlingua Interlingue Inuktitut Irish Italian Japanese Javanese Kannada Khmer Korean Latin Latvian Lithuanian Luxembourgish Macedonian Malagasy Malayalam Maltese Maori Marathi Myanmar Nepali Norwegian Odia Pashto Punjabi Romanian Russian Samoan Sango Sanskrit Sardinian Sindhi Sinhala Slovak Slovenian Somali Southern Sotho Spanish Sundanese Swahili Swedish Tamil Telugu Thai Tigrinya Tonga Turkish Ukrainian Urdu Vietnamese Welsh Xhosa Yiddish Yoruba Zulu Powered by Translate Close Illinois General Assembly Top Navigation Bar Translate Learn Select General Assembly Search the 104th General Assembly Enter search terms for legislation, members, committees, or schedules. ILGA.GOV • • LEGISLATION & LAWS • Bills & Resolutions • Public Acts • Illinois Compiled Statutes • Illinois Constitution • Search Legislation • Glossary • Guide • Reports & Inquiry • Legislative Reports • Special Reports • FTP Site • Legislator Lookup • Capitol Complex Phone Numbers • Rules & Regulations • Illinois Register • Administrative Rules • Senate • Members • Schedules • Committees • Request for Remote Testimony • Journals • Transcripts • Rules • Audio/Video • FOIA Information • Senate Employment Opportunities • Media Guidelines • House • Members • Schedules • Committees • Submit testimony for House Committees • Journals • Transcripts • Rules • Audio/Video • FOIA Information • House Employment Opportunities • Log In Mobile Top Bar Search the 104th General Assembly Enter keywords to search the Illinois General Assembly website. Full Text of SB3353 • Home • Legislation • Full Text SB3353 - 104th General Assembly • Bill Status • Full Text • Votes • Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Printer Friendly Version Introduced Open PDF 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB3353 Introduced 2/4/2026, by Sen. Robert Peters SYNOPSIS AS INTRODUCED: New Act Creates the Digital Advertising Tax Act. Imposes a tax on the portion of a person's annual gross revenue that is derived from digital advertising services in the State if the person's total revenue derived from digital advertising in the State exceeds $150,000,000. Provides that the tax is imposed at the rate of 10% of the annual gross revenues derived from digital advertising services in the State. Effective immediately. LRB104 19853 HLH 33303 b A BILL FOR SB3353LRB104 19853 HLH 33303 b 1 AN ACT concerning revenue. 2 Be it enacted by the People of the State of Illinois, 3represented in the General Assembly: 4 Section 1. Short title. This Act may be cited as the 5Digital Advertising Tax Act. 6 Section 2. Findings and intent. The General Assembly finds 7and declares the following: 8 (1) Many goods and services that have been 9 traditionally subject to Illinois State and local use and 10 occupation taxes have avoided taxation in the digital era. 11 Many digital transactions are harder to bring into the 12 sales tax base because, instead of paying a monetary fee, 13 customers sometimes barter their personal information for 14 access to digital platforms. This personal information is 15 in turn sold for use in targeted advertisements on digital 16 platforms. 17 (2) The value of the consumption provided by digital 18 platforms is typically greater as the size of the network 19 is greater. The General Assembly finds that the 20 consumption value provided by networks of a small size is 21 negligible, especially when compared to the compliance 22 burden that
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