Illinois’s two new taxes aimed at the digital economy do not take effect until January 1, 2027. They are already in court.
On September 11, 2026, NetChoice filed two separate complaints in the Circuit Court of Cook County, Chancery Division, challenging provisions enacted through Public Act 104-468. One case challenges Illinois’s new Targeted Advertising Services Tax. The other challenges what the statute calls a “social media platform fee,” which NetChoice argues is a tax for purposes of federal law.
Both lawsuits seek declaratory and injunctive relief before the new provisions become enforceable. At this point, these cases
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