Here you go. The UCC defines a "good" as being something "movable." Here is the DC version:
ââgoodsâ means all things . . . which are movable at the time of identification to the contract for sale.â D.C. Code § 28:2-105.
Courts have treated software packages, and similar âcomputer resourcesâ as goods under the UCC.
See e.g. RRX Indus. v. Lab-Con, Inc., 772 F.2d 543, 546 (9th Cir. 1985) (holding that sale of software and incidental services was governed by the UCC); W. R. Weaver Co. v. Burroughs Corp., 580 S.W.2d 76, 80 (Tex. App. 1979).
Your problem is that PayPal says "tangible" goods. So, that might be another issue. It's also probably why they made it "tangible goods," as opposed to just "goods."