§ 44-18-16 Tangible property defined.
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"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.)