AB892-ASA4-AA15,2,24
77.51
(20) "Tangible personal property" means all tangible personal property
5of every kind and description and includes electricity, natural gas, steam and water
6and also; leased property affixed to realty if the lessor has the right to remove the
7property upon breach or termination of the lease agreement, unless the lessor of the
8property is also the lessor of the realty to which the property is affixed
; and leased
9or rented luxury boxes in a football stadium, as defined under s. 229.821. "Tangible
10personal property" also includes coins and stamps of the United States sold or traded
1as collectors' items above their face value and computer programs except custom
2computer programs.".