Revenue and Taxation Code § 6016

6016.

(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.