{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6016","citation":"Rev. & Tax. Code, § 6016","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 1. General Provisions and Definitions [6001. - 6024.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-1"}],"history":"Added by Stats. 1941, Ch. 36.   Superseded January 1, 2027; see amendment by Stats. 2026, Ch. 23.","effective":null,"html":"<p>“Tangible personal property” means personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses.</p>","text":"“Tangible personal property” means personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses.","otherVersions":[{"effective":"2026-06-29","history":"Amended by Stats. 2026, Ch. 23, Sec. 9.   (SB 122)   Effective June 29, 2026.   Operative January 1, 2027, by its own provisions.","state":"not in force on 2026-09-28","html":"<p>(a) “Tangible personal property” means either of the following:</p><p>(1) Personal property that can be seen, weighed, measured, felt, touched, or is in any other manner perceptible to the senses.</p><p>(2) A digital product and any copyright or patent interests associated therewith.</p><p>(b) The amendments made this section by the act adding this subdivision shall become operative on January 1, 2027.</p>"}],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-6016","source":"California Legislative Information bulk export (pubinfo)"}