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the authority of the digital asset broker or its subsidiary, irrespective of whether the place of business or agent or other representative is located here permanently or temporarily, or whether the digital asset broker or subsidiary is licensed to do business in this State. (2) Any digital asset broker who is headquartered outside of this State and who sells digital asset business activity to Illinois customers remotely if the digital asset broker's gross receipts from digital asset business activity sales to Illinois customers are $100,000 or more. The digital asset broker shall determine on a quarterly basis, ending on the last day of March, June, September, and December, whether the digital asset broker meets the threshold in this paragraph (2) for the preceding 12-month period. If the broker meets the threshold for a 12-month period, the broker is considered a digital asset broker maintaining a place of business in this State and is required to collect and remit the tax imposed under this Act and file returns for one year. At the end of the one-year period, the broker shall determine whether the broker met the threshold during the preceding 12-month period. If the broker met the threshold for the preceding 12-month period, the broker is considered a broker maintaining a place of business in this State and is required to collect and remit the tax imposed under SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468