GroundRules
R.I. Gen. Laws § 44-18-14: “Business” defined.
Where this section sits in the code
- Title 44 Taxation
- Chapter 18 Sales and Use Taxes — Liability and Computation
“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.
Collected 2026-09-05T20:00:27Z. Source file · JSON