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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-18-14

“Business” defined

Official textwebserver.rilegislature.govlast amended

“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.

Amendment history

History of Section. P.L. 1947, ch. 1887, art. 2, § 13; G.L. 1956, § 44-18-14.

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In this chapter (40 sections)
  1. 44-18-1 · Short title
  2. 44-18-2 · Declaration of necessity
  3. 44-18-3 · Applicability of definitions
  4. 44-18-4 · “Sales tax” defined
  5. 44-18-5 · “Use tax” defined
  6. 44-18-6 · Person defined
  7. 44-18-7 · Sales defined
  8. 44-18-7.1 · Additional definitions
  9. 44-18-7.2 · Sales tax holiday definitions
  10. 44-18-7.3 · Services defined
  11. 44-18-8 · Retail sale or sale at retail defined
  12. 44-18-9 · “Storage” defined
  13. 44-18-10 · “Use” defined
  14. 44-18-11 · Storage or use for export
  15. 44-18-12 · “Sale price” defined
  16. 44-18-12.1 · “Additional measure subject to tax”
  17. 44-18-13 · Gross receipts defined
  18. 44-18-14 · “Business” defined
  19. 44-18-15 · “Retailer” defined
  20. 44-18-15.1 · “Promoter” and “show” defined — Duty of promoter…
  21. 44-18-15.2 · “Remote seller” defined — Collection of sales and…
  22. 44-18-16 · Tangible property defined
  23. 44-18-17 · “State” defined
  24. 44-18-18 · Sales tax imposed
  25. 44-18-18.1 · Local meals and beverage tax
  26. 44-18-19 · Collection of sales tax by retailer
  27. 44-18-19.1 · Direct Pay Permit
  28. 44-18-20 · Use tax imposed
  29. 44-18-21 · Liability for use tax
  30. 44-18-22 · Collection of use tax by retailer
  31. 44-18-23 · “Engaging in business” defined
  32. 44-18-24 · Collection by retailer of use tax on interstate sales
  33. 44-18-25 · Presumption that sale is for storage, use, or consumption…
  34. 44-18-26 · Tax on retailer’s use of merchandise
  35. 44-18-26.1 · “Demonstration boat” defined
  36. 44-18-27 · Tax on rental income to retailer
  37. 44-18-28 · Resale of fungible goods from commingled mass
  38. 44-18-29 · Repealed
  39. 44-18-30 · Gross receipts exempt from sales and use taxes
  40. 44-18-30.1 · Application for certificate of exemption
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