TITLE 44
Taxation

CHAPTER 44-18
Sales and Use Taxes – Liability and Computation

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

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