Rhode Island Code § 44-29-1

Definitions
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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.

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