R.I. Gen. Laws § 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.