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FOLLETT CORP. v. ILLINOIS DEPT. OF REVENUE

No. 4-02-0938.

800 N.E.2d 159 (2003)

344 Ill. App.3d 388

279 Ill.Dec. 317

FOLLETT CORPORATION, Plaintiff-Appellant, v. ILLINOIS DEPARTMENT OF REVENUE; Glen L. Bower, Director of the Illinois Department of Revenue; and Judy Barr Topinka, Treasurer of the State of Illinois, Defendants-Appellees.

Appellate Court of Illinois, Fourth District.

Decided November 13, 2003.

Attorney(s) appearing for the Case

Marilyn A. Wethekam, Brian L. Browdy (argued), Horwood, Marcus & Berk, Chtd., Chicago, Joseph E. McMenamin, Dunn & McMenamin, Springfield, for Follett Corporation.

Lisa Madigan, Attorney General, Gary S. Feinerman, Solicitor General, Laura M. Wunder, Assistant Attorney General (argued), Chicago, for Illinois Department of Revenue.

Presiding Justice MYERSCOUGH delivered the opinion of the court:

In October 1999, the Illinois Department of Revenue (Department) assessed plaintiff, Follett Corporation (Follett), a tax deficiency for tax years 1995, 1996, and 1997. The Department concluded that certain out-of-state sales made by plaintiff were subject to the sales "throw-back" rule in the Illinois Income Tax Act (Income Tax Act) (35 ILCS 5/304(a)(3)(B)(ii) (West 2000)) and, therefore, should be...

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