Illinois will impose a 0.2% tax on the total value of digital assets when brokers fail to collect, effective Jan. 1, 2027; the Blockchain Association and Crypto Council for Innovation filed a lawsuit in Sangamon County Circuit Court on Aug. 21. The tax targets brokers' covered activities, defined as exchanges, transfers or storage of digital assets for value, and requires collection when quarterly gross receipts from Illinois customers exceed $100,000. Brokers must remit the tax by the 20th of the following month. The complaint asserts that the Digital Asset Tax Act is invalid under the Internet Tax Freedom Act, the Commerce Clause, due process provisions, and Illinois constitutional rules on uniformity, delegation, and legislative process. The plaintiffs seek a declaration and injunctive relief to halt enforcement, but the filing does not suspend the law. The statute applies to remote brokers with $100,000 in annual receipts from Illinois sales, and registration requirements are separate. The law remains in effect unless a court grants relief or the legislation is amended, with compliance required beginning Jan. 1, 2027.