{"data":{"id":"us-in/ic-6-2.5-1-27","jurisdiction":"us-in","citation":"IC 6-2.5-1-27","heading":"\"Tangible personal property\"","body":"Sec. 27. \"Tangible personal property\" means personal property that:\n(1) can be seen, weighed, measured, felt, or touched; or\n(2) is in any other manner perceptible to the senses.\nThe term includes electricity, water, gas, steam, and prewritten computer software.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-1-27","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"bd506e0a2ca29955788079c0325c6c0e3db40d707c4c97912a06b069e0d68aa6","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-1-26.5","next":"us-in/ic-6-2.5-1-27.2"},"notice":"GroundRules: Original legal text. Not legal advice."}