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AN ACT concerning finance. Be it enacted by the People of the State of Illinois, represented in the General Assembly: ARTICLE 1. Section 1-1. Short title. This Article may be cited as the Targeted Advertising Services Tax Act. References in this Article to "this Act" mean this Article. Section 1-5. Findings and intent. The General Assembly finds and declares the following: (1) Many goods and services that traditionally have been subject to Illinois State and local use and occupation taxes have avoided taxation in the digital era. Many digital transactions are harder to bring into the sales tax base because, instead of paying a monetary fee, customers often barter their personal information for access to digital platforms. This personal information, in turn, is sold for use in targeted advertisements on digital platforms. (2) The value of the consumption provided by digital platforms is typically greater in proportion to the size of the network. The General Assembly finds that the consumption value provided by small networks is SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468