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Combined reporting and related topics

  • Legislation enacted in June 2014 established mandatory unitary combined reporting, single sales factor apportionment, and market-based sourcing for tax years beginning on or after January 1, 2015.
  • The Division of Taxation is drafting regulations and other documents in order to provide guidance to practitioners, taxpayers, and other stakeholders about the changes.
  • The Division of Taxation will post the regulations and other documents as they become available.
Document Title Description View
Combined Reporting - Draft Regulation Exposure draft of proposed regulation on combined reporting. 11/25/14 View
Statement of Principles -- Draft Exposure draft of proposed statement on tax changes. 11/25/14 View
Summary of Legislative Changes Summary of enacted changes to corporate tax law. 06/27/14 View
Rhode Island Public Law 2014, ch. 145, art. 12 Legislative text of corporate tax changes as enacted. 06/19/14 View
Presentation to House Finance PowerPoint slides as presented to House Finance. 04/10/14 (Includes data on impact of single sales factor on filers not required to file as combined group) View
Presentation to Senate Finance PowerPoint slides as presented to Senate Finance. 03/18/14 View
Combined Reporting -- Study Final version as delivered to General Assembly leadership. 03/14/14 View
Combined Reporting (pro forma) - Regulation Final regulation on pro forma combined reporting. 12/31/11 [Repealed; applied to TY 2011 and 2012] View
Combined Reporting (pro forma) - Statute Statute mandating pro forma combined reporting study. 06/30/11 [Repealed; applied to TY 2011 and 2012] View

 

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