Y Corp.ships goods from its manufacturing plant in State A to a customer in State B.Y Corp.is taxable only in State A.State A employs a throwback rule For purposes of the sales factor, the sales are not attributed to either state.

Question

Quizplus · Accepted Answer

Under a throwback rule, sales are attributed back to the state where the seller is located if the goods are shipped to a state where the seller is not taxable. Therefore, Y Corp.'s sales would be attributed to State A under the throwback rule.

Y Corpships Goods from Its Manufacturing Plant in State a to to a Customer