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What are throwback sales?

Answer #590 -- ( Published 02/22/2018 02:30 PM | Updated 03/01/2018 12:05 PM )

What are throwback sales?

Throwback sales are items shipped from an office, store, warehouse, factory or other place of storage in Illinois to a purchaser in a state or foreign location where the taxpayer is not taxable.

For business income tax purposes, these sales should be included in both the sales everywhere and Illinois sales figures when determining apportionment.

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