HARTMARX CORP. AND SUBSIDIARIES v. Bower

Plaintiff Hartmarx Corporation and Subsidiaries (Hartmarx) appeals an order of the circuit court of Cook County affirming a decision by the Illinois Department of Revenue (Department). The Department ruled that sales shipped from Illinois by a member of Hartmarx’s unitary business group to purchasers located outside Illinois should be “thrown back” to Illinois for inclusion in the numerator of the taxpayer’s combined Illinois sales factor, where the taxpayer was not separately subject to tax in the destination state. The Department also assessed penalties for Hartmarx’s failure to include…