# IDOR Seeks Comments on Advertising Tax Rules

The Illinois Department of Revenue (IDOR) posted draft proposed rules for the Targeted Advertising Services Tax Act and is accepting comments through November 30, 2026, **30 days from October 31**. The draft has not been filed with the Illinois Secretary of State or submitted to the Joint Committee on Administrative Rules (JCAR), so it remains a proposal rather than a finalized rule. This is a regulatory development, not a procurement solicitation or contract opportunity; its relevance is to organizations providing or buying targeted advertising services in Illinois and to procurement teams assessing potential tax-related effects on advertising engagements.

- Advertising service providers and businesses purchasing targeted advertising can review the draft and submit comments to IDOR by November 30, 2026; the signal does not specify comment procedures or the proposed tax’s detailed application.
- Procurement teams can account for the proposed rules as a potential regulatory factor when evaluating Illinois targeted-advertising engagements, without treating the draft as a final requirement.
- The rules have not yet proceeded to filing with the Secretary of State or JCAR review, so the signal does not establish a final effective date or compliance deadline.

**Jurisdictions:** sled
**Industries:** Information Technology
**Topics:** Regulatory Compliance, Policy
**Published:** October 31, 2026

### Government Entities
- Illinois Department of Revenue (IDOR)
- Illinois Secretary of State
- Joint Committee on Administrative Rules (JCAR)

### Sources
- [Targeted Advertising Services Tax Draft Proposed Rules Posted](https://tax.illinois.gov/research/news/targeted-advertising-services-tax-draft-rules-posted.html) - IL