Statutes > Rhode Island Statutes > Title 44 - Taxation > CHAPTER 44-18 - Sales and Use Taxes – Liability and Computation > § 44-18-16 - Tangible property defined.

§ 44-18-16 - Tangible property defined.

SECTION 44-18-16

   § 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 mannerperceptible to the senses. "Tangible personal property" includes electricity,water, gas, steam, and prewritten computer software.