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Study of Combined Reporting - 2014

  • In response to legislation approved by the General Assembly, the Rhode Island Division of Taxation in March 2014 completed a study of pro forma combined reporting.
  • The study also looked at other corporate tax matters, including a possible change in Rhode Island's standard three-factor apportionment formula to single sales factor apportionment.
  • The study itself, and related documents, are posted below for the convenience of stakeholders.
Documents related to study on pro forma combined reporting
Document Document Description View
Combined Reporting Study Final version delivered to General Assembly leadership 03/14/14 View
Presentation to Senate Finance PowerPoint slides as presented to Senate Finance 03/18/14 View
Presentation to House Finance

PowerPoint slides as presented to House Finance 04/10/14 (includes new data on impact of single sales factor apportionment on filers not required to file as combined group)


Note: Additional documents will be posted to this page when available.