- Corporate Income Tax - Throwback Rule
- Sponsored by
- Delegates Stewart, Palakovich Carr, Boyce, Carr, Charkoudian, Ebersole, Feldmark, Lehman, R. Lewis, Moon, Mosby, Shetty, Smith, Terrasa, Wells, Wilkins, and P. Young
- In the House - Hearing 2/12 at 1:00 p.m.
- Fiscal and Policy Note
Requiring that certain sales of tangible personal property be attributed to the State for apportionment purposes under the corporate income tax if the corporation is not taxable in the state of the purchaser; and applying the Act to taxable years beginning after December 31, 2019.
Bill File Type: Regular
Effective Date(s): July 1, 2020
Last Updated: 2/14/2020 8:26 AM