R.I. Gen. Laws § 44-46-2 — Definitions

(a) As used in this chapter, “worksite-based” means a physical location in this state
at which the taxpayer conducts his or her normal trade or business and “non-worksite”
means other than “worksite-based”.
(b) “Adult education programs” shall be limited to:
(1) Basic education, which consists of efforts to alleviate illiteracy and provide opportunities
for academic achievement up to grade twelve (12) and which shall include instruction
in reading, writing, arithmetic, literature, social studies, science, pre-vocational
subjects, and other knowledge and skills necessary to cope in contemporary life; courses
in Americanization and citizenship for immigrants; teaching English to persons with
no or limited ability with the language; and preparation for the demonstration of
competencies to qualify for the adult high school diploma or for examinations to earn
the general educational development or high school equivalency diploma; and
(2) Vocational training, which consists of the imparting of knowledge and skills necessary
to become gainfully employed, at least at entry level, in a recognized occupation,
and thus attain economic self-sufficiency, and which shall be conveyed by classroom
instruction, on-the-job training, and apprenticeships.
(c) “Employer” means a person, corporation, partnership, estate, or trust subject to the
provisions of § 44-30-71.
(d) “Paid employment” means a period of time during which an employee has been hired by
a business and is receiving wages for his or her services.