Threats to property may also be covered. All states have statutes prohibiting harassment by telephone, although it appears that most of these statutes contemplate voice rather than digital communications. For purpose of state sales and use tax laws, most states regard prewritten computer programs, at least, as tangible personal property. Similarly, most courts that have examined the issue have determined that computer software constitutes goods for purposes of Uniform Commercial Code, Article 2. The federal government, on the other hand, has determined computer software to be intangible for tax purposes.
Many statutes prohibit written communications intended to harass, annoy, or seriously alarm.
The issue arises whether digital communications are included within the scope of the statute.