Rhode Island General Laws Title 44. Taxation § 44-11-14.6. Allocation and apportionment--Manufacturers

(1) for the tax year beginning on or after January 1, 2004, but before January 1, 2005, thirty percent (30%) of the property factor determined pursuant to § 44-11-14(a)(1) (the “property factor”), thirty percent (30%) of the payroll factor determined pursuant to § 44-11-14(a)(3) (the “payroll factor”), and forty percent (40%) of the sales factor determined pursuant to § 44-11-14(a)(2) (the “sales factor”);

(2) for tax years beginning on or after January 1, 2005, twenty-five percent (25%) of the property factor, twenty-five percent (25%) of the payroll factor and fifty percent (50%) of the sales factor.