There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 1 - SALES AND USE TAXES
CHAPTER 1 - General Provisions and Definitions
Section 6016
CA Rev & Tax Code § 6016 (through 2013 Leg Sess) What's This?
“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.
(Added by Stats. 1941, Ch. 36.)
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