Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-3-2 — âPersonal propertyâ defined
âPersonal propertyâ, for the purposes of taxation, means all goods, chattels, and
effects, wherever they may be, all ships or vessels, at home or abroad, except those
that are exempt from taxation by the laws of the United States or of this state.
Source: official text