Sales tax glossary
What is tangible personal property?
Tangible personal property is physical property that can be seen, weighed, measured, touched or moved, such as furniture, clothing and electronics. It's the traditional base of sales tax: most states tax its sale unless a specific exemption applies. Real estate and intangible rights aren't included.
Example
A printed book is tangible personal property. The same book sold as an e-book may be treated differently, depending on how a state defines digital goods.
Why it matters for sellers
Whether something counts as tangible personal property often decides whether it's taxable. States differ on edge cases like prewritten software, digital products, and goods sold together with services.
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Related terms
This definition is general information, not tax or legal advice. Rules vary by jurisdiction and change over time.
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