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Illinois DOR Proposes Changes to Special Apportionment Rules Involving Sales-Inducement Payments
Proposed Amended 86 Ill. Adm. Code 100.3380, Ill. Dept. of Rev. (12/9/22). The Illinois Department of Revenue has proposed changes to its special allocation and apportionment rules to provide guidance for when certain sales-inducing payments from vendors to retailers should be included or excluded from the sales factor for Illinois corporate income tax purposes. The proposed changes include definitions for buying allowances, merchandising allowances and cost sharing agreements and provide examples for when these types of receipts should be included or excluded from the sales factor. Comments on this proposal are due no later than 45 days after its December 9, 2022 publication. Please contact us with any questions.
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