PANews reported on September 30, citing Cointelegraph, that the Illinois Department of Revenue has published draft rules for implementing the digital asset transaction tax, clarifying how the already-approved 0.2% transaction tax applies to stablecoins, DeFi, cross-chain and other activities. The draft brings stablecoins within the scope of the tax, while NFTs are excluded. DeFi transactions are in principle exempt, but if a user pays protocol fees used to operate or maintain a platform, the related transaction may be taxable; mere network fees and swap fees paid solely to liquidity providers do not trigger the tax. Paying for cross-chain transfers through a digital asset broker, or fees charged by an exchange for transfers to a self-custody wallet, may also fall within the scope of the tax. The tax is scheduled to take effect on January 1, 2027, and the implementing rules are still in the comment period, with comments due by October 30.