Indiana Code 6-2.5-1-27. “Tangible personal property”

Current as of: 2024 | Check for updates | Other versions

Sec. 27. “Tangible personal property” means personal property that:

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

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

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

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