20 NYCRR § 1-1.12
Tangible personal property
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.
Source: official source document (DTF adopted rule text, December 2023 corporate reform)
In this part (27 sections)
- 1-1.1 · General
- 1-1.2 · Corporation
- 1-1.3 · Credit cards
- 1-1.4 · Effectively connected income
- 1-1.5 · Partnership and partner
- 1-1.6 · Real property
- 1-1.7 · Regularly traded on an established securities market
- 1-1.8 · Non-captive REIT and non-captive RIC
- 1-1.9 · Report
- 1-1.10 · S corporation
- 1-1.11 · Stock
- 1-1.12 · Tangible personal property
- 1-1.13 · Taxable year
- 1-1.14 · Taxpayer
- 1-2.1 · Domestic corporations subject to tax
- 1-2.2 · Foreign corporations subject to tax. General
- 1-2.3 · Foreign corporations - partnership interests
- 1-2.4 · Foreign corporation – doing business
- 1-2.5 · Foreign corporation – employing capital
- 1-2.6 · Foreign corporation – owning or leasing property
- 1-2.7 · Foreign corporation – maintaining an office
- 1-2.8 · Foreign corporation – deriving receipts
- 1-2.9 · Activities deemed insufficient to subject foreign corporations…
- 1-2.10 · Foreign corporations – Public Law 86-272
- 1-2.11 · Corporations not subject to tax
- 1-2.12 · Change of classification
- 1-2.13 · Examples