In an amendment to previous legislation, the State of Kentucky has changed the official definition of “Tangible Personal Property” to include items that are “perceptible to the senses, regardless of the method of delivery.” This new definition allows the state to tax all prewritten software meaning all computer software, including prewritten upgrades, and provides that tax can be collected on books, movies and files that are downloaded electronically. The changes take effect July 1, 2004. (Kentucky Sales Tax Facts, April 2004)