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Change Up: The Potential Evolution of the Throwback Rule
Posted by Tarra Curran on Mon, Jun 10, 2013 @ 09:25 AM

As a result of our increasingly technology-driven economy, states are refining their taxation schemes to address businesses that don't have a physical presence in the state. The driving concept behind these changes is redefining the term “nexus” as it relates to economic nexus and factor presence nexus. California's Franchise Tax Board (FTB) recently issued a chief counsel ruling addressing the application of the throwback rule in light of its adoption of factor presence nexus. This throwback rule update is applicable to businesses in states that have a throwback rule and have also adopted a factor presence nexus standard.

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Topics: Tarra Curran, Claudia Mullen, Throwback Rule

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