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Indiana DOR: “Equity” Prevents Application of Throwback Rule

Posted on September 21, 2017
Posted in Policy and Legislation

By Ted Friedman and Eric Coffill

On August 30, 2017, the Indiana Department of Revenue determined that an out-of-state corporation doing business in Indiana and worldwide was entitled to a reduction of its Indiana sales factor because certain sales in foreign jurisdictions should not have been sourced to Indiana under the state’s “throwback rule.” In…

#TBHoosier – Indiana Throws Sales Back Into Its Court

Posted on December 30, 2014
Posted in California, Policy and Legislation

By Mary Alexander and Timothy Gustafson

The Indiana Department of Revenue applied the State’s throwback rule to an Indiana company’s sales to California customers based on a determination that the taxpayer was not subject to tax in California due to P.L. 86-272. Under Indiana law, a sale is attributed to Indiana for sales factor apportionment…

Throw It Back: Indiana Uses P.L. 86-272 to Throwback Foreign Sales

Posted on April 25, 2013
Posted in Noteworthy Cases

By Shane Lord and Andrew Appleby

The Indiana Department of State Revenue issued a Letter of Findings concluding that a taxpayer’s sales of tangible personal property from Indiana to foreign countries were attributable to Indiana for income tax purposes because the taxpayer did not show that its activities in the foreign countries exceeded the protections…

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