What are double throwback sales?

Double throwback sales are items where the seller is taxable in neither the state of origin nor the state of destination, and the seller's activities in Illinois regarding these items sold exceeds the protections of Public Law 86-272.

For business income tax purposes, prior to December 31, 2008, these sales should be included in both the sales everywhere and Illinois sales figures when determining apportionment. For taxable years ending on or after December 31, 2008, this provision no longer applies.

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