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ETH Illinois releases draft rules: Detailed explanation of the 0.2% digital asset transaction tax that will be implemented from 2027
Illinois recently released its draft rules for the 0.2% digital asset transaction tax, which details the law will When it takes effect on January 1, 2027, the tax method for businesses such as exchanges, transfers, cross-chain bridging and custody services. This tax is calculated based on the value of the digital assets involved, not the customer's investment income. Therefore, for a $10,000 transaction, whether the position is profitable, losing or flat, a $20 tax is payable.
This 0.2% basic transaction tax was passed in June last year under the Digital Assets Tax Law. This tax only applies if Illinois customers receive regulated digital asset services on a paid basis through qualified digital asset brokers. Transactions involving direct point-to-point transfers without intermediaries and without payment of consideration are not covered by taxation.
Withdrawal and wallet transfers may trigger tax
Regulated activities include spot transactions, cryptocurrency conversion to fiat currencies, fiat gold deposit channels, cryptocurrency swaps, partial derivative settlements, and bridging between blockchains. In addition, transfers and paid custody services may also trigger taxes.
When a centralized exchange assists users in withdrawing cryptocurrency into self-managed wallets and charges fees, such operations may be taxed. This rule also applies if an eligible broker provides blockchain transfer services and charges fees for users to transfer assets between their own two accounts.
然而，在没有经纪商参与的情况下完成的直接钱包到钱包转账不征税。仅在机构内部账本上记录而未发生任何区块链层面移动的转账，也不属于交易定义的范畴。稳定币被纳入征税范围，但直接支付给矿工或验证者的网络费用不计入创建应税经纪交易所需的“对价”。完全由流动性提供者互换费用资助的去中心化金融（DeFi）互换也被排除在外，但如果协议保留了用于平台运营的費用，则相关活动可能被纳入征税范围。
经纪商必须从伊利诺伊州客户处征收税款
受监管的经纪商必须将税款作为单独的费用列出，向客户收取并上缴州政府。一旦某州外提供商向伊利诺伊州客户销售的数字资产服务年收入达到10万美元，也将受到该规则的约束。
客户所在地可通过伊利诺伊州的住宅或商业地址、邮寄地址、IP地址或其他能证明客户主要使用地的信息来确定。经纪商还负有月度申报义务以及针对应税活动的记录保存要求。
这一做法与今年联邦层面考虑的加密税提案有所不同，后者更侧重于小额支付豁免、挖矿和质押收入、稳定币以及交易费处理等问题，而非对经纪活动总价值征收州级税赋。
The current implementation rules are still in draft form. Illinois accepts public comment until October 30. At the time of release on September 28, the rules had not yet been submitted to the Secretary of State or the Joint Administrative Rules Committee. Another House bill, HB5798, seeks to repeal the Digital Assets Tax Law, but it has not yet gone beyond the proposed stage. Unless the law is changed before then, the 0.2% tax plan will come into effect on January 1, 2027.
