N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 1-1.12
Current through Register Vol. 46, No. 36, September 4, 2024
Tax Law, section 208(11)
The term "tangible personal property" means corporeal personal property such as machinery, tools, implements, goods, wares and merchandise. It includes audio works, audiovisual works, literary works, visual works, graphic works or games, delivered via a physical medium that are not subject to the rules for digital products under section 210-A(4). It does not mean money, deposits in banks, shares of stock, bonds, notes, credits or evidences of an interest in property, or evidences of debt.
N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 1-1.12