R.I. Gen. Laws § 44-11-14.6 — Allocation and apportionment — Manufacturers

Notwithstanding any other provision of the general laws, a taxpayer, as described
in § 44-11-14(a), whose principal business is described in sector 31, 32, or 33 of the North American
Industry Classification System, as adopted by the United States Office of Management
and Budget and as revised from time to time, may, in lieu of apportioning its net
income to this state based on the allocation fraction described in § 44-11-14(a), elect for any year to apportion its net income to this state based on the following
allocation fraction:
(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.