“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.
R.I. Gen. Laws § 44-18-16
Tangible property defined
Applied in 1 court decision — leading case In re Escalera Resources Co. (2017)
Most recently applied in In re Escalera Resources Co. (February 2017)
P.L. 1947, ch. 1887, art. 2, § 15; G.L. 1956, § 44-18-16; P.L. 2006, ch. 246, art. 30, § 9.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.