Witte Brothers Exchange v. The Department of Revenue

Illinois Appellate Court
Civil Court
Case Number: 
2013 IL App (1st) 120850
Decision Date: 
September 30, 2013
1st Dist.
Cook Co., 6th Div.
Reversed and remanded.
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.)