IL
Illinois Senate Bill SB2307

Illinois 2023-2024 Regular Session

Illinois Senate Bill SB2307 Compare Versions

Only one version of the bill is available at this time.
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11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2307 Introduced 2/10/2023, by Sen. Celina Villanueva SYNOPSIS AS INTRODUCED: New Act Creates the Commercial Data Collector Tax Act. Provides that there shall be a monthly excise tax on the collection of the consumer data of individual State consumers by commercial data collectors, which shall be paid to the Department of Revenue and deposited into the General Revenue Fund. Sets forth details regarding the tax to be paid, who qualifies as a consumer for purposes of the tax and alternative methods for collecting the tax. Contains provisions concerning required disclosures and rulemaking by the Department. Effective immediately. LRB103 30716 RJT 57191 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2307 Introduced 2/10/2023, by Sen. Celina Villanueva SYNOPSIS AS INTRODUCED: New Act New Act Creates the Commercial Data Collector Tax Act. Provides that there shall be a monthly excise tax on the collection of the consumer data of individual State consumers by commercial data collectors, which shall be paid to the Department of Revenue and deposited into the General Revenue Fund. Sets forth details regarding the tax to be paid, who qualifies as a consumer for purposes of the tax and alternative methods for collecting the tax. Contains provisions concerning required disclosures and rulemaking by the Department. Effective immediately. LRB103 30716 RJT 57191 b LRB103 30716 RJT 57191 b A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2307 Introduced 2/10/2023, by Sen. Celina Villanueva SYNOPSIS AS INTRODUCED:
33 New Act New Act
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55 Creates the Commercial Data Collector Tax Act. Provides that there shall be a monthly excise tax on the collection of the consumer data of individual State consumers by commercial data collectors, which shall be paid to the Department of Revenue and deposited into the General Revenue Fund. Sets forth details regarding the tax to be paid, who qualifies as a consumer for purposes of the tax and alternative methods for collecting the tax. Contains provisions concerning required disclosures and rulemaking by the Department. Effective immediately.
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1111 1 AN ACT concerning revenue.
1212 2 Be it enacted by the People of the State of Illinois,
1313 3 represented in the General Assembly:
1414 4 Section 1. Short title. This Act may be cited as the
1515 5 Commercial Data Collector Tax Act.
1616 6 Section 5. Definitions.
1717 7 As used in this Act:
1818 8 "Commercial data collector" means a for-profit entity
1919 9 that:
2020 10 (1) collects, maintains, uses, processes, sells, or
2121 11 shares consumer data in support of its business
2222 12 activities; and
2323 13 (2) collects consumer data, other than consumer
2424 14 contact information, on more than one million individual
2525 15 State consumers in a month within the calendar year.
2626 16 "Consumer" means an individual who purchases goods or
2727 17 services from a commercial data collector or uses the services
2828 18 of a commercial data collector, whether charged for those
2929 19 services or not.
3030 20 "Consumer contact information" means a consumer's email
3131 21 address, telephone number, telefax number, home address,
3232 22 mailing address, and credit card information necessary to
3333 23 engage in a sales transaction.
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3737 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2307 Introduced 2/10/2023, by Sen. Celina Villanueva SYNOPSIS AS INTRODUCED:
3838 New Act New Act
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4040 Creates the Commercial Data Collector Tax Act. Provides that there shall be a monthly excise tax on the collection of the consumer data of individual State consumers by commercial data collectors, which shall be paid to the Department of Revenue and deposited into the General Revenue Fund. Sets forth details regarding the tax to be paid, who qualifies as a consumer for purposes of the tax and alternative methods for collecting the tax. Contains provisions concerning required disclosures and rulemaking by the Department. Effective immediately.
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6868 1 "Consumer data" mean any information that identifies,
6969 2 relates to, describes, is capable of being associated with, or
7070 3 could reasonably be linked with a consumer, whether directly
7171 4 submitted to the commercial data collector by the consumer or
7272 5 derived from other sources.
7373 6 "Department" means the Department of Revenue.
7474 7 Section 10. Excise tax on the collection of consumer data
7575 8 by commercial data collectors.
7676 9 (a) A monthly excise tax on the collection of the consumer
7777 10 data of individual State consumers by commercial data
7878 11 collectors shall be paid by the commercial data collectors to
7979 12 the Department and shall be deposited by the Department into
8080 13 the General Revenue Fund. The tax shall apply regardless of
8181 14 the format, electronic or otherwise, in which the consumer
8282 15 data is collected by the commercial data collector.
8383 16 (b) Except as described in subsection (e), the tax shall
8484 17 be imposed on commercial data collectors at the following
8585 18 rates based on the number of consumers located in the State
8686 19 that a commercial data collector collects data on within the
8787 20 month:
8888 2122Number of consumers within the 23State: Tax imposed:240 to 999,999$.05 cents per consumer per month. 21 22 Number of consumers within the 23 State: Tax imposed: 24 0 to 999,999 $.05 cents per consumer per month.
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9090 22 Number of consumers within the
9191 23 State: Tax imposed:
9292 24 0 to 999,999 $.05 cents per consumer per month.
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102102 22 Number of consumers within the
103103 23 State: Tax imposed:
104104 24 0 to 999,999 $.05 cents per consumer per month.
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109109 12,000,000 to 2,999,999$50,000 per month plus $.1 per consumer per month23,000,000 to 3,999,999$150,000 per month plus $.15 per consumer per month34,000,000 to 4,999,999$300,000 per month plus $.2 per consumer per month45,000,000 to 5,999,999$500,000 per month plus $.25 per consumer per month56,000,000 to 6,999,999$750,000 per month plus $.3 per consumer per month67,000,000 to 7,999,999$1,050,000 per month plus $.35 per consumer per month78,000,000 to 8,999,999$1,400,000 per month plus $.4 per consumer per month89,000,000 to 9,999,999$1,800,000 per month plus $.45 per consumer per month910,000,000 and more$2,250,000 per month plus $.5 per consumer per month 1 2,000,000 to 2,999,999 $50,000 per month plus $.1 per consumer per month 2 3,000,000 to 3,999,999 $150,000 per month plus $.15 per consumer per month 3 4,000,000 to 4,999,999 $300,000 per month plus $.2 per consumer per month 4 5,000,000 to 5,999,999 $500,000 per month plus $.25 per consumer per month 5 6,000,000 to 6,999,999 $750,000 per month plus $.3 per consumer per month 6 7,000,000 to 7,999,999 $1,050,000 per month plus $.35 per consumer per month 7 8,000,000 to 8,999,999 $1,400,000 per month plus $.4 per consumer per month 8 9,000,000 to 9,999,999 $1,800,000 per month plus $.45 per consumer per month 9 10,000,000 and more $2,250,000 per month plus $.5 per consumer per month
110110 1 2,000,000 to 2,999,999 $50,000 per month plus $.1 per consumer per month
111111 2 3,000,000 to 3,999,999 $150,000 per month plus $.15 per consumer per month
112112 3 4,000,000 to 4,999,999 $300,000 per month plus $.2 per consumer per month
113113 4 5,000,000 to 5,999,999 $500,000 per month plus $.25 per consumer per month
114114 5 6,000,000 to 6,999,999 $750,000 per month plus $.3 per consumer per month
115115 6 7,000,000 to 7,999,999 $1,050,000 per month plus $.35 per consumer per month
116116 7 8,000,000 to 8,999,999 $1,400,000 per month plus $.4 per consumer per month
117117 8 9,000,000 to 9,999,999 $1,800,000 per month plus $.45 per consumer per month
118118 9 10,000,000 and more $2,250,000 per month plus $.5 per consumer per month
119119 10 (c) There shall be a rebuttable presumption that a
120120 11 consumer whose information on record with or available to a
121121 12 commercial data collector indicates a home address within the
122122 13 State, a mailing address within the State, or an internet
123123 14 protocol address connected with a location in the State is a
124124 15 consumer for purposes of this Section. The presumption may be
125125 16 rebutted by evidence that a consumer's primary residence is
126126 17 outside the State. A consumer within the State shall be
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134134 1 2,000,000 to 2,999,999 $50,000 per month plus $.1 per consumer per month
135135 2 3,000,000 to 3,999,999 $150,000 per month plus $.15 per consumer per month
136136 3 4,000,000 to 4,999,999 $300,000 per month plus $.2 per consumer per month
137137 4 5,000,000 to 5,999,999 $500,000 per month plus $.25 per consumer per month
138138 5 6,000,000 to 6,999,999 $750,000 per month plus $.3 per consumer per month
139139 6 7,000,000 to 7,999,999 $1,050,000 per month plus $.35 per consumer per month
140140 7 8,000,000 to 8,999,999 $1,400,000 per month plus $.4 per consumer per month
141141 8 9,000,000 to 9,999,999 $1,800,000 per month plus $.45 per consumer per month
142142 9 10,000,000 and more $2,250,000 per month plus $.5 per consumer per month
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147147 1 counted only once in the calculation of the monthly excise tax
148148 2 imposed on a commercial data collector. Business entities
149149 3 having common ownership as defined in Section 1563(a) of the
150150 4 federal Internal Revenue Code shall be treated as a single
151151 5 taxpayer for purposes of meeting the definition of commercial
152152 6 data collector under this Section. The entities constituting
153153 7 the single taxpayer are jointly and severally liable for any
154154 8 tax due.
155155 9 (d) The single member of a single member limited liability
156156 10 company shall be treated as a consumer under this Section.
157157 11 (e) Alternative methods for calculating tax liability. A
158158 12 commercial data collector and the Department may agree on a
159159 13 methodology for determining the number of consumers in the
160160 14 State for the purpose of calculating the tax.
161161 15 (f) A commercial data collector that has paid tax under
162162 16 this Section may claim a credit against the tax paid with
163163 17 respect to a consumer within the State when another State
164164 18 imposes an excise tax similar to the tax imposed under this
165165 19 Section with respect to the same consumer.
166166 20 (g) A commercial data collector shall maintain records as
167167 21 required by the Department.
168168 22 (h) A commercial data collector shall file a return
169169 23 reporting the number of consumers that the commercial data
170170 24 collector has in a format developed by the Department. If a
171171 25 commercial data collector meets the requirements to pay the
172172 26 tax imposed under this Section or a commercial data collector
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183183 1 is currently paying the tax imposed under this Section, then
184184 2 that commercial data collector shall file a monthly return in
185185 3 subsequent months until it reports no tax liability for 12
186186 4 consecutive months.
187187 5 (i) The Department shall adopt rules necessary to
188188 6 implement and administer this Act.
189189 7 Section 99. Effective date. This Act takes effect upon
190190 8 becoming law.
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