SECTION 44-18-14

   § 44-18-14  "Business" defined. – "Business" includes any activity engaged in by any person or caused to beengaged in by that person with the object of profit, gain, benefit, oradvantage, either direct or indirect; and also includes the furnishing anddistributing of electricity, natural gas, artificial gas, steam, refrigeration,and water by this state, any city, town, district, or other politicalsubdivision of this state.