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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-18-16

Tangible property defined

Official textwebserver.rilegislature.govlast amended

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

Amendment history

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

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In this chapter (40 sections)
  1. 44-18-2 · Declaration of necessity
  2. 44-18-3 · Applicability of definitions
  3. 44-18-4 · “Sales tax” defined
  4. 44-18-5 · “Use tax” defined
  5. 44-18-6 · Person defined
  6. 44-18-7 · Sales defined
  7. 44-18-7.1 · Additional definitions
  8. 44-18-7.2 · Sales tax holiday definitions
  9. 44-18-7.3 · Services defined
  10. 44-18-8 · Retail sale or sale at retail defined
  11. 44-18-9 · “Storage” defined
  12. 44-18-10 · “Use” defined
  13. 44-18-11 · Storage or use for export
  14. 44-18-12 · “Sale price” defined
  15. 44-18-12.1 · “Additional measure subject to tax”
  16. 44-18-13 · Gross receipts defined
  17. 44-18-14 · “Business” defined
  18. 44-18-15 · “Retailer” defined
  19. 44-18-15.1 · “Promoter” and “show” defined — Duty of promoter…
  20. 44-18-15.2 · “Remote seller” defined — Collection of sales and…
  21. 44-18-16 · Tangible property defined
  22. 44-18-17 · “State” defined
  23. 44-18-18 · Sales tax imposed
  24. 44-18-18.1 · Local meals and beverage tax
  25. 44-18-19 · Collection of sales tax by retailer
  26. 44-18-19.1 · Direct Pay Permit
  27. 44-18-20 · Use tax imposed
  28. 44-18-21 · Liability for use tax
  29. 44-18-22 · Collection of use tax by retailer
  30. 44-18-23 · “Engaging in business” defined
  31. 44-18-24 · Collection by retailer of use tax on interstate sales
  32. 44-18-25 · Presumption that sale is for storage, use, or consumption…
  33. 44-18-26 · Tax on retailer’s use of merchandise
  34. 44-18-26.1 · “Demonstration boat” defined
  35. 44-18-27 · Tax on rental income to retailer
  36. 44-18-28 · Resale of fungible goods from commingled mass
  37. 44-18-29 · Repealed
  38. 44-18-30 · Gross receipts exempt from sales and use taxes
  39. 44-18-30.1 · Application for certificate of exemption
  40. 44-18-30a · Exemption or credit where sales or use taxes were paid in…
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