VI. Position of Beard

Beard contends that Union Pacific's operation of Keene Water System falls within the statutory definition of a water utility. Beard contends that Section 2704 does not exempt Union Pacific because the water is not "primarily used for domestic or industrial purposes" by Union Pacific. Beard argues that once the railroad was no longer the primary user of the water distributed by the Keene Water System, the railroad's sale of the water distributed by the Keene Water System no longer qualified as an "accommodation" as defined in Section 2704, and the railroad became a public utility under Section 2701.