Illinois Appellate Court
Civil Court
Corporate Tax
Interstate trucking company sued Department of Revenue and State Treasurer, to recover funds submitted under protest after audit as to apportionment factor "pass-through " miles driven through Illinois. Pass-through miles traveled on behalf of an interstate trucking company in Illinois, without picking up or delivering goods, should be included in the numerator of the apportionment factor of section 304(d)(1) of the Tax Act. So long as company receives monetary compensation for its shipping services, as those pass-through miles establish a physical and economic presence in Illinois, they must be taxed per that section. (ROCHFORD and HALL, concurring.)