New Yorker Magazine, Inc. v. Department of Revenue

This action arises from the circuit court’s affirmance on administrative review of the Illinois Department of Revenue’s (the Department’s) decisions regarding two tax deficiencies issued to the New Yorker Magazine, Inc. (the New Yorker). The New Yorker is a unitary business, operating in more than one State, which engages in the business of publishing a magazine known as “The New Yorker.” It derives its business revenue from subscriptions, newsstand sales and advertising, and pays taxes on its business income to five States, including Illinois.

The New Yorker appeals the circuit court’s…