Indiana Code
Ind. Code § 6-2.5-1-27 (2026)
"Tangible personal property"
✓ current as of May 2026
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.
Notes of Decisions
Cited in 3
cases, 2009–2012 · leading case: Indiana Dep't of Revenue v. Kitchin Hosp., LLC, 907 N.E.2d 997 (Ind. 2009).
Indiana Dep't of Revenue v. Kitchin Hosp., LLC, 907 N.E.2d 997 (Ind. 2009). “" I.C. § 6-2.5-1-27. The language of the Section 35 Exemption was not amended by the SSTP and remained unchanged until after this litigation commenced.”
Indiana Dep't of State Revenue v. AOL, LLC, 963 N.E.2d 498 (Ind. 2012). “5-4-1’s terms in Chapter 1, which lists definitions for the rest of Article 2.5. Tangible personal property includes any movable item in which a person has rights and that one can see, weigh, measure, feel, touch, or perceive in any other way with his senses.”
AWHR Am.'s Water Heater Rentals, LLC v. Indiana Dep't of State Revenue, 941 N.E.2d 573 (Ind. T.C. 2010). “§ 6-2.5-1-27 (West 2004). 8 . AWHR explained that while contractually it retained the right to remove a water heater upon the termination of an agreement, it intended all along that, the installation be permanent: at the end of an agreement term, it abandoned its rights to the…”
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