Tangible Personal Property (TPP) is personal property used to operate a business that is physical and can be relocated. All owners of a company, proprietorship, corporation or partnership as well as all contractors and self-employed agents who possess TPP on January 1 must file a TPP return each year. This year’s deadline to file a TPP return is April 1, 2025. For more information and to file online, visit www.sjcpa.gov/tangible-personal-property.
