R.I. Gen. Laws § 44-29-1: Definitions.

As used in this chapter:

(1) “Admission” means all charges established for admission except those specifically designated as service charges;

(2) “Licensee” means a person conducting racing events at which betting under the pari-mutuel system is permitted;

(3) “Person” includes, but is not limited to, individuals, associations, and corporations;

(4) “Racing event” means a racing event at which pari-mutuel betting is permitted;

(5) “Seller” means a person required by this chapter to collect any tax imposed under this chapter.