The throwback rule requires that:

Question

Quizplus · Accepted Answer

The throwback rule requires that sales of tangible personal property be attributed to the state where they originated if the taxpayer is not taxable in the state of destination. This means that if a company sells products from one state to another state where they are not subject to tax, the sales are attributed to the state where the products originated instead of the state where they were delivered. This helps prevent businesses from artificially avoiding tax by routing sales through states with lower tax rates.

The Throwback Rule Requires That