Combined Reporting Study

STATE of RHODE I HOPE ISLAND Department of Revenue Division of Taxation Results ☐ Joyce 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 477 $60,630,244 70 ($11,168,989) 823 1,370 $49,461,255 2012 434 $44,742,831 63 ($6,113,103) 1124 1,621 $38,629,728 31

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