State Throwback and Throwout Rules: "Nowhere" Income, PL 86-272, Tangible and Intangible Sales
A live 110-minute CPE webinar with interactive Q&A
This webinar will explain the throwback and throwout rules with practical examples of how these calculations are made. Our panel of state and local tax professionals will discuss nexus, apportionment allocations, and how SALT planning should incorporate these rules for businesses with sales transactions in multiple states.
- Throwback rules
- Throwout rules
- Tangible and intangible property
- Interaction with Public Law 86-272
- Unitary combined reporting
The panel will review these and other critical issues:
- What differences are there between state throwback rules for sales of tangible and intangible property?
- How does Public Law 86-272 impact the application of throwback and throwout rules?
- What are common state apportionment methods and how do these interact with throwback rules?
- What planning opportunities exist for the distortions presented by application of throwback rules?
Nikki E. Dobay
Senior Tax Counsel
Council On State Taxation
Ms. Dobay is dedicated to preserving and promoting equitable and nondiscriminatory state taxation of... | Read More
Ms. Dobay is dedicated to preserving and promoting equitable and nondiscriminatory state taxation of multi-jurisdictional entities. Prior to joining COST, she was Manager at PwC, where she focused on state and local tax matters.Close
Vice President of State Projects
Mr. Walczak is Vice President of State Projects with the Center for State Tax Policy at the Tax Foundation. He is the... | Read More
Mr. Walczak is Vice President of State Projects with the Center for State Tax Policy at the Tax Foundation. He is the lead researcher on the annual State Business Tax Climate Index and Location Matters, and previously authored or coauthored tax reform books on Iowa, Kansas, Louisiana, Nevada, Pennsylvania, and South Carolina.Close
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