R.I. Gen. Laws § 44-18-16

Current through 2024 Public Law 457

Section 44-18-16 - Tangible property defined

"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.

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