Indiana Statutes

§ 6-2.5-1-27 — "Tangible personal property"

Indiana § 6-2.5-1-27
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 1Definitions

This text of Indiana § 6-2.5-1-27 ("Tangible personal property") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-2.5-1-27 (2026).

Text

"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.

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Related

Indiana Department of Revenue v. Kitchin Hospitality, LLC
907 N.E.2d 997 (Indiana Supreme Court, 2009)
15 case citations
Indiana Department of State Revenue v. AOL, LLC
963 N.E.2d 498 (Indiana Supreme Court, 2012)
3 case citations

Legislative History

As added by P.L.257-2003, SEC.18.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-2.5-1-27, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-1-27.