R.I. Gen. Laws § 44-11-13 — Entire net income of business wholly within state

In the case of a taxpayer deriving all its income from sources within this state or
engaging in activities or transactions wholly within this state for the purpose of
profit or gain, or where the taxpayer does not have a regular place of business outside
this state other than a statutory office, its entire net income shall be apportioned
to this state.