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.
IC 6-2.5-1-27.2 "Telecommunications nonrecurring charges" Sec. 27.2. "Telecommunications nonrecurring charges" means an amount billed for installation, connection, change, or initiation of a telecommunications service received by a customer. As added by P.L.113-2010, SEC.45.