Illinois General Assembly - Full Text of SB2307
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Full Text of SB2307  103rd General Assembly




State of Illinois
2023 and 2024


Introduced 2/10/2023, by Sen. Celina Villanueva


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





SB2307LRB103 30716 RJT 57191 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
5Commercial Data Collector Tax Act.
6    Section 5. Definitions.
7    As used in this Act:
8    "Commercial data collector" means a for-profit entity
10        (1) collects, maintains, uses, processes, sells, or
11    shares consumer data in support of its business
12    activities; and
13        (2) collects consumer data, other than consumer
14    contact information, on more than one million individual
15    State consumers in a month within the calendar year.
16    "Consumer" means an individual who purchases goods or
17services from a commercial data collector or uses the services
18of a commercial data collector, whether charged for those
19services or not.
20    "Consumer contact information" means a consumer's email
21address, telephone number, telefax number, home address,
22mailing address, and credit card information necessary to
23engage in a sales transaction.



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1    "Consumer data" mean any information that identifies,
2relates to, describes, is capable of being associated with, or
3could reasonably be linked with a consumer, whether directly
4submitted to the commercial data collector by the consumer or
5derived from other sources.
6    "Department" means the Department of Revenue.
7    Section 10. Excise tax on the collection of consumer data
8by commercial data collectors.
9    (a) A monthly excise tax on the collection of the consumer
10data of individual State consumers by commercial data
11collectors shall be paid by the commercial data collectors to
12the Department and shall be deposited by the Department into
13the General Revenue Fund. The tax shall apply regardless of
14the format, electronic or otherwise, in which the consumer
15data is collected by the commercial data collector.
16    (b) Except as described in subsection (e), the tax shall
17be imposed on commercial data collectors at the following
18rates based on the number of consumers located in the State
19that a commercial data collector collects data on within the
Number of consumers within the
Tax imposed:
240 to 999,999$.05 cents per consumer per month.



SB2307- 3 -LRB103 30716 RJT 57191 b

12,000,000 to 2,999,999$50,000 per month plus $.1 per consumer per month
23,000,000 to 3,999,999$150,000 per month plus $.15 per consumer per month
34,000,000 to 4,999,999$300,000 per month plus $.2 per consumer per month
45,000,000 to 5,999,999$500,000 per month plus $.25 per consumer per month
56,000,000 to 6,999,999$750,000 per month plus $.3 per consumer per month
67,000,000 to 7,999,999$1,050,000 per month plus $.35 per consumer per month
78,000,000 to 8,999,999$1,400,000 per month plus $.4 per consumer per month
89,000,000 to 9,999,999$1,800,000 per month plus $.45 per consumer per month
910,000,000 and more$2,250,000 per month plus $.5 per consumer per month
10    (c) There shall be a rebuttable presumption that a
11consumer whose information on record with or available to a
12commercial data collector indicates a home address within the
13State, a mailing address within the State, or an internet
14protocol address connected with a location in the State is a
15consumer for purposes of this Section. The presumption may be
16rebutted by evidence that a consumer's primary residence is
17outside the State. A consumer within the State shall be



SB2307- 4 -LRB103 30716 RJT 57191 b

1counted only once in the calculation of the monthly excise tax
2imposed on a commercial data collector. Business entities
3having common ownership as defined in Section 1563(a) of the
4federal Internal Revenue Code shall be treated as a single
5taxpayer for purposes of meeting the definition of commercial
6data collector under this Section. The entities constituting
7the single taxpayer are jointly and severally liable for any
8tax due.
9    (d) The single member of a single member limited liability
10company shall be treated as a consumer under this Section.
11    (e) Alternative methods for calculating tax liability. A
12commercial data collector and the Department may agree on a
13methodology for determining the number of consumers in the
14State for the purpose of calculating the tax.
15    (f) A commercial data collector that has paid tax under
16this Section may claim a credit against the tax paid with
17respect to a consumer within the State when another State
18imposes an excise tax similar to the tax imposed under this
19Section with respect to the same consumer.
20    (g) A commercial data collector shall maintain records as
21required by the Department.
22    (h) A commercial data collector shall file a return
23reporting the number of consumers that the commercial data
24collector has in a format developed by the Department. If a
25commercial data collector meets the requirements to pay the
26tax imposed under this Section or a commercial data collector



SB2307- 5 -LRB103 30716 RJT 57191 b

1is currently paying the tax imposed under this Section, then
2that commercial data collector shall file a monthly return in
3subsequent months until it reports no tax liability for 12
4consecutive months.
5    (i) The Department shall adopt rules necessary to
6implement and administer this Act.
7    Section 99. Effective date. This Act takes effect upon
8becoming law.