Sales and Use Taxes Liability and Computation
§ 44-18-14 "Business" defined.
"Business" includes any activity engaged in by any person or caused to be
engaged in by that person with the object of profit, gain, benefit, or
advantage, either direct or indirect; and also includes the furnishing and
distributing of electricity, natural gas, artificial gas, steam, refrigeration,
and water by this state, any city, town, district, or other political
subdivision of this state.
History of Section.
(P.L. 1947, ch. 1887, art. 2, § 13; G.L. 1956, § 44-18-14.)