“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.
Cal. Rev. & Tax. Code § 6016
General Provisions and Definitions
Known as the Sales and Use Tax Law
The act spans §§ 6001–6024 (65 sections).
Applied in 2 court decisions — leading case 232 Cal. App. 2d 91 - Standard Oil Co. v. State Board of Equalization (1965)
Most recently applied in Evans v. United States (December 2006)
Added by Stats. 1941, Ch. 36.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.