Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-18-16 — Tangible property defined

âTangible personal propertyâ means personal property which may be seen, weighed, measured,
felt, or touched, or which is in any other manner perceptible to the senses. âTangible
personal propertyâ includes electricity, water, gas, steam, and prewritten computer
software.

Last amended: History of Section. P.L. 1947, ch. 1887, art. 2, Â§ 15; G.L. 1956, Â§ 44-18-16; P.L. 2006, ch. 246, art. 30, Â§ 9.

Source: official text