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2017 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-18 - Sales and Use Taxes - Liability and Computation
Section 44-18-14 - "Business" defined.
Universal Citation: RI Gen L § 44-18-14 (2017)
§ 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.)
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