The throwback rule requires that:

	a.	Capital gain/loss is attributed to the state of the seller's domicile.
	b.	When an asset is sold, any recognized gain from depreciation recapture is taxed at the rates that applied when the depreciation deductions were claimed.
	c.	Sales of tangible personal property are attributed to the state where they originated, if the taxpayer is not taxable in the state of destination.
	d.	Sales of services are attributed to the state of the seller's domicile.