Indiana Code — Title 6 (Taxation)
IC 6-2.5-1-27
"Tangible personal property"
Official textiga.in.govlast amended
Sec. 27. "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.
As added by P.L.257-2003, SEC.18.
Amendment history
As added by P.L.257-2003, SEC.18.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-1-21.9 · "Marketplace facilitator"
- 6-2.5-1-22 · "Mobility enhancing equipment"
- 6-2.5-1-22.2 · "Other direct mail"
- 6-2.5-1-22.3 · "Prepaid calling service"
- 6-2.5-1-22.4 · "Prepaid wireless calling service"
- 6-2.5-1-22.5 · "Power subsidiary"
- 6-2.5-1-23 · "Prescription"
- 6-2.5-1-24 · "Prewritten computer software"
- 6-2.5-1-25 · "Prosthetic device"
- 6-2.5-1-25.5 · "Public utility"
- 6-2.5-1-26 · "Soft drinks"
- 6-2.5-1-26.5 · "Specified digital products"
- 6-2.5-1-27 · "Tangible personal property"
- 6-2.5-1-27.2 · "Telecommunications nonrecurring charges"
- 6-2.5-1-27.5 · "Telecommunication services"
- 6-2.5-1-27.7 · "Time and material contract"
- 6-2.5-1-28 · "Tobacco"
- 6-2.5-1-28.5 · "Transferred electronically"
- 6-2.5-1-29 · "Value added nonvoice data service"
- 6-2.5-2-1 · Imposition; liability; payment; collection
- 6-2.5-2-2 · Tax rate; rounding rules
- 6-2.5-2-3 · Tax rate on certain motor vehicle purchases
- 6-2.5-2-4 · Expired
- 6-2.5-2-5 · Cargo trailers and recreational vehicles
- 6-2.5-3-0.3 · Intent of general assembly in construction of amendments…