"Tangible personal property"
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.
Last modified: May 28, 2006