All buildings, fixtures, and improvements on land. Articles or things capable of being touched and exchanged. Goods, wares, merchandise, produce, or commodities. Water in bottles, tanks, or other containers. All other physically existing articles or things, including property severed from real estate.
Bank accounts, stocks, bonds, mortgages, or notes.
Insurance certificates or policies. Water in pipes, conduits, ditches, or reservoirs. Currency or coinage. Use tax only applies if sales tax is not applicable. Form TC-721 is an exemption certificate for sales, use, and tourism taxes.