Rhode Island requires combined information reporting, makes sales tax and other changes

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Enacted Rhode Island legislation requires a corporation that is part of a unitary business to file a pro-forma report with its tax return containing the combined net income of the unitary group. In addition, the legislation amends sales tax rates, pending federal enactment of remote seller collection and remittance requirements, expands the sales-use tax base, and imposes annual fee requirements on limited partnerships and limited liability partnerships. [H.B. 5894 (Article 19), enacted 6/29/11]


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