California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 6016
Official textleginfo.legislature.ca.govlast amended
# (a)
“Tangible personal property” means either of the following:
(1)Personal property that can be seen, weighed, measured, felt, touched, or is in any other manner perceptible to the senses.
(2)A digital product and any copyright or patent interests associated therewith.
# (b)
The amendments made this section by the act adding this subdivision shall become operative on January 1, 2027.
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