NFHS Casebook, page 48, Violation-Throw-In-Spot, Play 7.4.b. This is the best reference:
What and where is the violation when: b) A1, in a corner near B's end line, throws a long pass which crosses the sideline in flight at the division line and touches in the bleachers near A's end line extended;...
In (b), the violation is for causing the ball to be out of bounds, but since the ball is not out of bounds until it touches something, the violation occurs when the ball touches the bleachers and the throw-in by B is at the out-of-bounds spot nearest such touching.
Like Barney said, the player who touches it while out-of-bounds has caused it to be out-of-bounds, therefore the throw-in is from the spot closest to where the player was standing.
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