“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.
Tangible property defined
R.I. Gen. Laws § 44-18-16., under Chapter 44-18 Sales and Use Taxes — Liability and Computation.
R.I. Gen. Laws § 44-18-16.