Revenue and Taxation Code § 6016
CHAPTER 1. General Provisions and Definitions
“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.
Other version (effective June 29, 2026): not in force on 2026-09-28
Amended by Stats. 2026, Ch. 23, Sec. 9. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.
(a) “Tangible personal property” means either of the following:
(1) Personal property that can be seen, weighed, measured, felt, touched, or is in any other manner perceptible to the senses.
(2) A digital product and any copyright or patent interests associated therewith.
(b) The amendments made this section by the act adding this subdivision shall become operative on January 1, 2027.