The Throwback Rule Requires That

The throwback rule requires that:

A) Sales of tangible personal property are attributed to the state where they originated if the taxpayer is not taxable in the state of destination.
B) When an asset is sold, any recognized gain from depreciation recapture is taxed at the rates that applied when the depreciation deductions were claimed.
C) Sales of services are attributed to the state of the seller's domicile.
D) Capital gain/loss is attributed to the state of the seller's domicile.