{"data":{"id":"us-ri/r.i.-gen.-laws-44-18-16","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-18-16","heading":"Tangible property defined.","body":"“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.","path":["Title 44 Taxation","Chapter 18 Sales and Use Taxes — Liability and Computation"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-16.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:27Z","sha256":"b8c8c70cffeac02db639ea05b3efec5cf46fdba862b61848feccb2462bf9cf7a","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-18-15.2","next":"us-ri/r.i.-gen.-laws-44-18-17"},"notice":"GroundRules: Original legal text. Not legal advice."}