Rhode Island · Through site files published 2025-08-13 · Newer source version available

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

Where this section sits in the code

Title 44 Taxation
Chapter 18 Sales and Use Taxes — Liability and Computation

“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.

Collected 2026-09-05T20:00:27Z. Source file · JSON

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