TITLE 44

Taxation

CHAPTER 44-18

Sales and Use Taxes – Liability and Computation

SECTION 44-18-14



   § 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.)