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9 Tangible personal property is property which may be seen, weighed, measured, felt or touched or which is in any other manner perceptible to the senses including canned or prewritten computer software and the distribution, generation or transmission of electricity

But of course, there are exceptions

Unlike richer, more complex blends that leave a pronounced aftertaste, 555 dissipates quickly

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Hes a henchman for a Depression-era crime syndicate near Chicago