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