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.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.