Under throwback rules, sales of tangible property that are not taxable in the destination state are “thrown back” into the state where the sale originated, even though that’s not where the income was earned. This results in what is known as “nowhere income”-income that cannot legally be taxed by the state where the income-producing sale occurs. When companies sell into a state where they do not have nexus, that destination state lacks jurisdiction to tax the company’s income. More specifically, Public Law 86-272 prohibits states from taxing income that arises from the sale of tangible property into the state by a company that has no other activity in that state other than soliciting sales. However, federal law constrains states in defining economic nexus. States can only tax corporations that have economic nexus with the state, which means that the corporation must have sufficient connection to the state to justify taxation. The goal of apportionment is to prevent double taxation of corporate income, but there is wide variation among states in how apportionment formulas are designed, and when businesses are exposed to conflicting rules, they can still pay taxes more than once on the same income-or have some income exposed to no tax at all. Other states use all three factors, sometimes (but not always) weighted equally. Many states use single sales factor, considering sales into the state to the exclusion of any other factor. All apportionment formulas use some combination of three factors: property, payroll, and sales. Over the long run, these rules reduce competitiveness while yielding very little-or no-increase in state collections.įor purposes of corporate taxation, states must apportion the income of multistate businesses. These rules may not be widely understood, but they have a notable impact on business location and investment decisions and reduce economic efficiency for the states that impose such rules. If you don't find what you're looking for in the list below, or if there's some sort of bug and it's not displaying yoink related words, please send me feedback using this page.This week’s state tax map looks at throwback and throwout rules in states’ corporate tax codes. has something to do with yoink, then it's obviously a good idea to use concepts or words to do with yoink. The results below obviously aren't all going to be applicable for the actual name of your pet/blog/startup/etc., but hopefully they get your mind working and help you see the links between various concepts. business names, or pet names), this page might help you come up with ideas. If you're looking for names related to yoink (e.g. So it's the sort of list that would be useful for helping you build a yoink vocabulary list, or just a general yoink word list for whatever purpose, but it's not necessarily going to be useful if you're looking for words that mean the same thing as yoink (though it still might be handy for that). So although you might see some synonyms of yoink in the list below, many of the words below will have other relationships with yoink - you could see a word with the exact opposite meaning in the word list, for example. There are already a bunch of websites on the net that help you find synonyms for various words, but only a handful that help you find related, or even loosely associated words. If you just care about the words' direct semantic similarity to yoink, then there's probably no need for this. The frequency data is extracted from the English Wikipedia corpus, and updated regularly. You can highlight the terms by the frequency with which they occur in the written English language using the menu below. So for example, you could enter "kangaroo" and click "filter", and it'd give you words that are related to yoink and kangaroo. You can also filter the word list so it only shows words that are also related to another word of your choosing. By default, the words are sorted by relevance/relatedness, but you can also get the most common yoink terms by using the menu below, and there's also the option to sort the words alphabetically so you can get yoink words starting with a particular letter. The words at the top of the list are the ones most associated with yoink, and as you go down the relatedness becomes more slight. You can get the definition(s) of a word in the list below by tapping the question-mark icon next to it. The top 4 are: kangaroo, kerplop, ketaguri and kaboom. Below is a list of yoink words - that is, words related to yoink.
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