| Tax liability, by recalculating how positive business income is apportioned, would have been $99.7 million higher for tax year 1999, using property, payroll, and double-weighted sales method versus sales only. However, since 1999 some businesses have seen dramatic increase or decrease in business income, some new businesses have been created while some existing businesses have closed or merged with other businesses, some businesses have increased or decreased their nexus to Illinois, and some businesses have changed from Type C corporations to Type S corporations, limited liability companies, or partnerships, which means that the current actual revenue impact may be noticeably higher or lower than $99.7 million. |