These throwback rules apply even if you wouldn’t have been entitled to receive a distribution in the earlier tax year if the distribution had actually been made then. The COST policy statement covers both throwback provisions (sourcing a sale to the origin state if a taxpayer is not taxable in another state) and throwout provisions (disregarding a sale for . Throwback rules can yield exceedingly high and often uncompetitive levels of taxation for some businesses, to the point that the outmigration they generate can more than offset any revenue gains .
IMPORTANT REMINDERS for 2025 Tax rate and other important changes Act 485 of 2023 to enhance economic competitiveness by phasing out the throwback rule amends Arkan-sas Code Annotated 26 . Senate Bill 549 reduces the state’s highest corporate income tax rate that applies to net income exceeding $25,000 from 5.3% to 5.1%, effective for tax years beginning on or after January 1, 2023. Throwback rules ensure that total business income is sourced to some state, even if the revenues go to the origin state rather than the destination state.
Throwback and throwout laws tax income that is, by definition, earned outside of the state, and such laws tax that income at the wrong rate and direct the resulting revenue to the wrong state. In 2002, .
Microsoft Word - Notes on_THrowbacks.doc - MTC.
Throwback-Throwout - Council on State Taxation.
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Sources
- https://www.irs.gov/pub/irs-dft/f4970--dft.pdf
- https://www.cost.org/globalassets/cost/state-tax-resources-pdf-pages/cost-comments-and-testimony/03062025-cost-testimony-in-support-of-ar-h.b.-1500-throwback-repeal-final.pdf
- https://files.taxfoundation.org/20201009101641/Throwback-Rules-and-Throwout-Rules-A-Primer_FF662.pdf
- https://www.dfa.arkansas.gov/wp-content/uploads/PartnershipTaxInstructions_2025.pdf
