The Blockchain Association and the Crypto Council for Innovation have filed a second lawsuit in Sangamon County challenging Illinois’ 0.2% digital asset tax, which is scheduled to begin on Jan. 1, 2027. The complaint, filed Aug. 21, names Department of Revenue Director David Harris, Attorney General Kwame Raoul and Sangamon County State’s Attorney John Milhiser as defendants and seeks a declaration that the Digital Asset Tax Act is invalid, along with preliminary and permanent injunctions. The groups allege preemption under the federal Internet Tax Freedom Act, violations of the Commerce Clause and federal and state due process protections, and breaches of Illinois constitutional rules on tax uniformity, delegation and the legislative process. A separate challenge by The Digital Chamber was announced one month earlier. The tax requires brokers to collect 0.2% of the value of covered digital asset activity from Illinois customers, with out-of-state brokers subject to collection nexus when gross receipts from covered activity reach $100,000 over 12 months. Customers may need to remit the tax directly if a broker does not collect it, potentially creating monthly tax bills based on asset values rather than profits. The filing did not halt the levy, and no injunction or consolidation has been reported, leaving Jan. 1, 2027, as the operative compliance date unless a court grants relief or the law changes.