Section 280-RICR-20-25-8.7 - Corporations Subject to Taxation - GenerallyA. General nexus standards require the physical presence or economic presence of the taxpayer within the state for the taxpayer to be subject to taxation by the state.B. The term "corporation" is defined in R.I. Gen. Laws § 44-11-1(4) to include various entities that are "deriving any income from sources within the state or engaging in any activities or transactions within this state for the purposes of profit or gain, whether or not an office or place of business is maintained in this state, or whether or not such income, activities or transactions are connected with intrastate, interstate, or foreign commerce," subject to certain limitations. Correspondingly, R.I. Gen. Laws § 44-11-2 subjects such corporations to an income tax by the State of Rhode Island.C. The Rhode Island corporate income tax is levied on corporations with Rhode Island business activity, unless prohibited by 15 U.S.C. §§ 381 - 384 ( Public Law 86-272). For more detailed guidance regarding corporations that are members in a combined group, refer to § 8.8 of this Part.D. Imputed Activity. For the purposes of determining whether a foreign corporation is subject to Rhode Island's tax jurisdiction, the activities of the corporation's employees, agents, or representatives, however designated, will be imputed to the corporation. An agent or representative may be an individual, corporation, partnership or other entity. Activities conducted in Rhode Island on behalf of a foreign corporation by an independent contractor will be imputed to the corporation to the extent permitted by the United States Constitution and the laws of the United States. 280 R.I. Code R. 280-RICR-20-25-8.7