- 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.
|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.