Transcription of STATE OF RHODE ISLAND Corporate Nexus Regulation …
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1 STATE OF RHODE ISLAND DIVISION OF TAXATION Business Corporation Tax Corporate Nexus Regulation CT 15-02 Table of Contents Rule 1. Purpose Rule 2. Authority Rule 3. Application Rule 4. Severability Rule 5. Definitions Rule 6. Nexus Generally Rule 7. Corporations Subject to Taxation Generally Rule 8. Combined Reporting Requirement for C corporations and Combined Groups Factor-Based Nexus Approach for Tax Years Beginning on or after January 1, 2015. Rule 9. Public Law 86-272 Solicitation Defined; Protected Activities Rule 10.
1 STATE OF RHODE ISLAND – DIVISION OF TAXATION Business Corporation Tax Corporate Nexus Regulation CT 15-02 Table of Contents Rule 1. Purpose
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