Combined Reporting Study

STATE of RHODE I HOPE ISLAND Department of Revenue Division of Taxation Results Finnigan Method - single sales factor apportionment: Increase in Tax Decrease in Tax No Change Total Tax Year Count Amount Count Amount Count Count Net Change 2011 501 $65,814,591 69 ($11,154,547) 800 1,370 $54,660,044 2012 455 $50,299,771 59 ($5,908,062) 1107 1,621 $44,391,709 32

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