Ind. Code § 6-2.5-1-27

Current through P.L. 171-2024

Section 6-2.5-1-27 - "Tangible personal property"

"Tangible personal property" means personal property that:

(1) can be seen, weighed, measured, felt, or touched; or

(2) is in any other manner perceptible to the senses.

The term includes electricity, water, gas, steam, and prewritten computer software.

IC 6-2.5-1-27

As added by P.L. 257-2003, SEC.18.