Wolff has made no secret of his ambition to lure the Dutchman to Mercedes as a direct replacement for Lewis Hamilton, who will move to Ferrari next season.
The 26-year-old currently holds a healthy advantage at the top of the drivers' standings, and looks well on course to secure his fourth straight world title.
The 50-year-old was asked by media why he thought Wolff has consistently spoken about his desire to sign the three-time champion, and offered an alternative suggestion which could solve the Mercedes' chief's problem.
"That's a question you would have to ask Toto," replied Horner.
"Max was pretty resolute in what he said in this conference [on Thursday].
"He's always been absolutely consistent with that with the team - I think it's purely a tactic of distraction.
"If he does want a Verstappen for next year then I guess Jos is potentially available."