TaxCloud Taxability Identification Codes (TIC)
What is a Taxability Identification Code (TIC)?
A Taxability Identification Code (TIC), is a code that tells the TaxCloud engine whether the items should be taxable or not depending on the destination address of the sale, allowing an item or a service sold to have accurate tax rates applied. The TIC takes into account:
- Sales and use tax rates
- Product and Service exclusions
- Sales Tax Holidays
What if I can't find a TIC for my product/service?
Rule of thumb is to use "uncategorized" TIC 00000 if your product is taxable in all 50 states.
If your products are not taxable in all 50 states (i.e. they have some tax exclusion in 1 or more states), you'll want to use the TIC code from the list below that most closely describes or matches your product. Using this TIC code will tell the TaxCloud system to tax that product appropriately according to the destination address of the sale.
Note: While we can't advise you regarding which code your product/service would fall into, if we don’t have a code for your specific item and the item isn't taxed at a special rate, you can leave the TIC blank and we will treat the item as fully taxable goods.
If you would like to request support for a product category that's not listed below, please contact our Support Team and we'll keep you updated on new additions to our supported taxability identification codes.
What TIC(s) are currently available on TaxCloud?
The table below lists all of the TICs available to be used for an item/service that you sell:
Use Ctrl+F (Cmd+F on Mac) to quickly search keywords for a TIC.
PARENT TIC CATEGROY |
TIC |
LABEL |
Description of TIC |
|---|---|---|---|
| - | 00000 | Uncategorized | Any product or service that does not fit within the other defined categories. |
| 10000 | 10010 | Charges by the seller for any services necessary to complete the sale other than delivery and installation | Charges by the seller for any services necessary to complete the sale (other than delivery or installation). This means any charges separately contracted for or separately stated on the invoice or similar document and the amount is not the sales price. |
| 10000 | 10040 | Installation charges | Charges by the seller for any services necessary to complete the sale (other than delivery). This means any charges separately contracted for or separately stated on the invoice or similar document and the amount is not the sales price. |
| 10001 | Shipping | Transportation shipping postage and similar charges.Please select Postage/Shipping TIC 11010 if you are charging your customer your actual shipping cost as can be demonstrated by your invoice from your shipping provider.If you offer "Flat Rate Shipping" (regardless of your actual shipping costs) or if you markup your shipping charges (charging your customers more than your actual shipping cost) you should use Shipping & Handling TIC 11000 available in the Administrative TIC category. | |
| 10000 | Administrative | ||
| 20000 | Clothing | Clothing means all human wearing apparel suitable for general use. Select a subcategory for details. | |
| 30000 | Computers, Electronics, and Appliances | ||
| 94000 | Construction Materials | Raw materials of varying types such as wood metal or concrete that are intended to become parts of a building or structure. | |
| 20150 | All Disaster preparedness supplies | Disaster preparedness supply means an item purchased in preparation or response to a disaster including any fire flood storm tidal wave earthquake or similar public calamity whether man-made resulting from war or resulting from natural causes.Disaster preparedness supply shall include the following categories of items:General disaster preparedness supplies;disaster preparedness safety supplies;disaster preparedness food-related supplies; anddisaster preparedness fastening supplies. | |
| 90100 | Flags and Banners | Flags banners and standards that represent nations states provinces organizations and causes. | |
| 40000 | Foods and Beverages | Foods and Beverages | |
| 50000 | Medical Related | Medical and Hygiene Related | |
| 10000 | 10060 | Value of trade-in | Value of Trade-in is used to reduce the selling price. Note: the property being traded must be similar to the property being sold. |
| 10000 | 10070 | Telecommunication nonrecurring charges | Telecommunication nonrecurring charges |
| 10001 | 11000 | Handling, crating, packing, preparation for mailing or delivery, and similar charges | Handling crating packing preparation for mailing or delivery and similar charges. |
| 10001 | 11010 | Transportation, shipping, postage, and similar charges | Transportation shipping postage and similar charges.IMPORTANT: TIC 11010 should only be used if your are charging your customer your actual shipping cost as can be demonstrated by your invoice from your shipping provider.If you offer "Flat Rate Shipping" (regardless of your actual shipping costs) or if you markup your shipping charges (charing your customers more than your actual shipping cost) you should use Shipping TIC 11013. |
| 11100 | 11020 | Handling, crating, packing, preparation for mailing or delivery, and similar charges for direct mail | Direct Mail Handling crating packing preparation for mailing or delivery and similar charges. |
| 11100 | 11021 | Transportation, shipping, and similar charges for direct mail | Direct Mail Transportation shipping and similar charges. |
| 11100 | 11022 | Postage for direct mail | Direct Mail Postage. |
| 20000 | 20010 | Clothing | Clothing means all human wearing apparel suitable for general use. The following list contains examples and is not intended to be all-inclusive."Clothing" shall include:Aprons household and shop;Athletic supporters;Baby receiving blankets;Bathing suits and caps;Beach capes and coats;Belts and suspenders;Boots;Coats and jackets;Costumes;Diapers children and adult including disposable diapers;Ear muffs;Footlets;Formal wear;Garters and garter belts;Girdles;Gloves and mittens for general use;Hats and caps;Hosiery;Insoles for shoes;Lab coats;Neckties;Overshoes;Pantyhose;Rainwear;Rubber pants;Sandals;Scarves;Shoes and shoe laces;Slippers;Sneakers;Socks and stockings;Steel-toed shoes;Underwear;Uniforms athletic and non-athletic; andWedding apparel."Clothing" shall not include:Belt buckles sold separately;Costume masks sold separately;Patches and emblems sold separately;Sewing equipment and supplies including but not limited to: knitting needles patterns pins scissors sewing machines sewing needles tape measures and thimbles; andSewing materials that become part of “clothing” including but not limited to: buttons fabric lace thread yarn and zippers. |
| 20000 | 20015 | Essential clothing priced below a state specific threshold | Essential clothing means any article of clothing with a sales price below a dollar threshold set by a member state if that state chooses to tax essential clothing differently than clothing. |
| 20000 | 20020 | Clothing accessories or equipment | Clothing accessories or equipment means incidental items worn on the person or in conjunction with clothing. Clothing accessories or equipment are mutually exclusive of and may be taxed differently than apparel within the definition of clothing sport or recreational equipment and protective equipment. The following list contains examples and is not intended to be all-inclusive.Clothing accessories or equipment shall include:Briefcases;Cosmetics;Hair notions including but not limited to barrettes hair bows and hair nets;Handbags;Handkerchiefs;Sunglasses non-prescription;Umbrellas;Wallets;Watches; andWigs and hairpieces.Clothing accessories or equipment does not include Jewelry (TIC: 92100). |
| 20000 | 20030 | Protective equipment | Protective equipment means items for human wear and designed as protection of the wearer against injury or disease or as protections against damage or injury of other persons or property but not suitable for general use. Protective equipment are mutually exclusive of and may be taxed differently than apparel within the definition of clothing clothing accessories or equipment and sport or recreational equipment. The following list contains examples and is not intended to be all-inclusive.Protective equipment shall include:Breathing masks;Clean room apparel and equipment;Ear and hearing protectors;Face shields;Hard hats;Helmets;Paint or dust respirators;Protective gloves;Safety glasses and goggles;Safety belts;Tool belts; andWelders gloves and masks.. Use the following TICs for specific protective equipment: |
| 20300 Work gloves | |||
| 20301 Safety glasses | |||
| 20302 Protective coveralls | |||
| 20303 Hearing protection items | |||
| 20304 Tool belts | |||
| 20305 Hard hats and other head protection | |||
| 20306 High-visibility safety vests | |||
| 20000 | 20040 | Sport or recreational equipment | Sport or recreational equipment means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. Sport or recreational equipment are mutually exclusive of and may be taxed differently than apparel within the definition of clothing clothing accessories or equipment and protective equipment.The following list contains examples and is not intended to be all-inclusive. Sport or recreational equipment shall include:Ballet and tap shoes;Cleated or spiked athletic shoes;Gloves including but not limited to baseball bowling boxing hockey and golf;Goggles;Hand and elbow guards;Life preservers and vests;Mouth guards;Roller and ice skates;Shin guards;Shoulder pads;Ski boots;Waders; andWetsuits and fins. |
| 20000 | 20050 | Fur clothing | Fur clothing means clothing that is required to be labeled as a fur product under the Federal Fur Products Labeling Act (15 U.S.C. º69) and the value of the fur components in the product is more than three times the value of the next most valuable tangible component. Fur clothing is human wearing apparel suitable for general use but may be taxed differently than clothing. For the purposes of the definition of fur clothing the term fur means any animal skin or part thereof with hair fleece or fur fibers attached thereto either in its raw or processed state but shall not include such skins that have been converted into leather or suede or those from which in processing the hair fleece or fur fiber has been completely removed. |
| 30000 | 20060 | Energy star qualified product | ENERGY STAR qualified product includes any equipment appliance or electronics sold with the ENERGY STAR label.ENERGY STAR is a joint program of the U.S. Environmental Protection Agency and the U.S. Department of Energy. For specifc energy star products use TICs 21001 through 21017. |
| 20070 | School supply | School supplies | |
| 20070 | 20080 | School art supply | Art supplies (School supply) |
| 91000 | Services | Generic Services TIC 91000About Services and TaxabilityUnlike Tangible Personal Property (TPP) which is always taxable unless specifically exempted by statute services typically enjoy an inverse status - services are exempt from sales tax unless the service is specifically enumerated in a state's law as being taxable.What does this mean?If you are selling a service which is separately stated on the invoice from other items of Tangible Personal Property then you should look for your service to be described in one of our Service sub-categories.If you cannot find a match and you know your service is taxable in your state please let us know so we can prepare the research necessary to add that service to our list.If you cannot find anything that seems like a good match to describe your service (and your accountant or tax adviser agrees) than you should use this Generic Services TIC: 91000 to describe your service. | |
| 20070 | 20090 | School instructional material | Instructional material (School supply) |
| 60000 | Telecommunications service | Telecommunications service means the electronic transmission conveyance or routing of voice data audio video or any other information or signals to a point or between or among points. The term telecommunications service includes such transmission conveyance or routing in which computer processing applications are used to act on the form code or protocol of the content for purposes of transmission conveyance or routing without regard to whether such service is referred to as voice over Internet protocol services or is classified by the Federal Communications Commission as enhanced or value added. Telecommunications service does not include:Data processing and information services that allow data to be generated acquired stored processed or retrieved and delivered by an electronic transmission to a purchaser where such purchaser's primary purpose for the underlying transaction is the processed data or information;Installation or maintenance of wiring or equipment on a customer's premises;Tangible personal property;Advertising including but not limited to directory advertising;Billing and collection services provided to third parties;Internet access service;Radio and television audio and video programming services regardless of the medium including the furnishing of transmission conveyance and routing of such services by the programming service provider. Radio and television audio and video programming services shall include but not be limited to cable service as defined in 47 USC 522(6) and audio and video programming services delivered by commercial mobile radio service providers as defined in 47 CFR 20.3;Ancillary services; orDigital products delivered electronically including but not limited to software music video reading materials or ringtones.The terms ancillary services and telecommunications service are defined as a broad range of services. The terms ancillary services and telecommunications service are broader than the sum of the subcategories. Definitions of subcategories of ancillary services and telecommunications service can be used by a member state alone or in combination with other subcategories to define a narrower tax base than the definitions of ancillary services and telecommunications service would imply. The subcategories can also be used by a member state to provide exemptions for certain subcategories of the more broadly defined terms. A member state that specifically imposes tax on or exempts from tax local telephone or local telecommunications service may define local service in any manner in accordance with Section 327 of the SSUTA Agreement except as limited by other sections of the SSUTA Agreement. | |
| 20070 | 20100 | School computer supply | Computer supplies (School supply) |
| 20070 | 20110 | Computers | Computers (School supply) |
| 20070 | 20120 | Prewritten computer software | Prewritten computer software (School Supply) |
| 30000 | 30015 | Non-prewritten (custom) computer software | Computer software means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task.Non-prewritten computer software means any computer software (a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task) including upgrades that is designed and developed to the specifications of a specific purchaser.Non-prewritten computer software shall not include the situation where a person modifies or enhances prewritten computer software. Prewritten computer software or a prewritten portion thereof that is modified or enhanced to any degree where such modification or enhancement is designed and developed to the specifications of a specific purchaser remains prewritten computer software provided however that where there is a reasonable separately stated charge or an invoice or other statement of the price given to the purchaser for such modification or enhancement such modification or enhancement shall not constitute prewritten computer software.By default non-prewritten software is delivered to the purchaser by means of tangible storage media (cd/dvd/disk etc.). |
| 30015 | 30025 | Non-prewritten (custom) computer software delivered electronically | Download means custom or non-prewritten computer software delivered to the purchaser by means other than tangible storage media. |
| 30015 | 30035 | Non-prewritten (custom) computer software delivered via load and leave Mandatory computer software maintenance contracts | Delivered by installer means custom or non-prewritten computer software delivered to the purchaser by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser. |
| 30000 | 30040 | Prewritten computer software | Computer software means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task.Prewritten computer software means computer software (a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task) including prewritten upgrades that is not designed and developed by the author or other creator to the specifications of a specific purchaser.The combining of two or more prewritten computer software programs or prewritten portions thereof does not cause the combination to be other than prewritten computer software.Prewritten computer software includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the specific purchaser. Where a person modifies or enhances computer software of which the person is not the author or creator the person shall be deemed to be the author or creator only of such person's modifications or enhancements. Prewritten computer software or a prewritten portion thereof that is modified or enhanced to any degree where such modification or enhancement is designed and developed to the specifications of a specific purchaser remains prewritten computer software provided however that where there is a reasonable separately stated charge or an invoice or other statement of the price given to the purchaser for such modification or enhancement such modification or enhancement shall not constitute prewritten computer software.By default prewritten software is delivered to the purchaser by means of tangible storage media (cd/dvd/disk etc.). |
| 30040 | 30050 | Prewritten computer software delivered electronically | Download means prewritten computer software delivered to the purchaser by download or any means other than tangible storage media.Does not include electronic books electronic documents audio or video downloads or streaming ringtones or any other electronically delivered goods. |
| 30040 | 30060 | Prewritten computer software delivered via load and leave | Delivered by installer means prewritten computer software delivered to the purchaser by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser. |
| 30000 | 30100 | Computer | Computer means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. Computers frequently attract exemptions during sales tax holidays so long as the computer is intended for individual use (not for use in a trade or business).Computers are usually sold on a stand-alone basis or bundled with one or more computer peripherals (including preinstalled software) and sold for a single price. Such a computer bundle may include items that would normally be taxable if sold on a stand-alone basis. |
| 30040 | 30200 | Mandatory computer software maintenance contracts with respect to prewritten computer software | Required maintenance contract means a computer software maintenance contract that the customer is obligated by contract to purchase as a condition to the retail sale of computer software.A member state may limit the definition of software maintenance contract to one or more of the following:Computer software maintenance contracts with respect to prewritten computer software;Optional computer software maintenance contracts;Mandatory computer software maintenance contracts;Optional computer software maintenance contracts that do not include upgrades and updates delivered electronically by load and leave or both;Computer software maintenance contracts that only obligate a vendor of computer software to provide a customer with future updates or upgrades to computer software |
| 30200 | 30210 | Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered electronically | Download means updates to prewritten computer software delivered to the purchaser by means other than tangible storage media. |
| 30200 | 30220 | Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered via load and leave | Delivered by installer means updates to prewritten computer software delivered to the purchaser by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser. |
| 30015 | 30230 | Mandatory computer software maintenance contracts with respect to non-prewritten (custom) computer software | Required maintenance contract is a computer software maintenance contract that the customer is obligated by contract to purchase as a condition to the retail sale of computer software.A member state may limit the definition of software maintenance contract to one or more of the following:Computer software maintenance contracts with respect to prewritten computer software;Optional computer software maintenance contracts;Mandatory computer software maintenance contracts;Optional computer software maintenance contracts that do not include upgrades and updates delivered electronically by load and leave or both;Computer software maintenance contracts that only obligate a vendor of computer software to provide a customer with future updates or upgrades to computer software |
| 30230 | 30240 | Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered electronically | Download means updates to non-prewritten computer software delivered to the purchaser by means other than tangible storage media. |
| 30230 | 30250 | Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered via load and leave | Delivered by installer means updates to non-prewritten computer software delivered to the purchaser by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser. |
| 30040 | 30300 | Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades with respect to the software | An optional computer maintenance contract is a computer software maintenance contract that a customer is not obligated to purchase as a condition to the retail sale of computer software.An optional maintenance contract may include one or more training sessions. |
| 30300 | 30310 | Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered electronically with respect to the software | Download means updates to prewritten computer software delivered to the purchaser by means other than tangible storage media. |
| 30300 | 30320 | Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered via load and leave with respect to the software | Delivered by installer means updates to prewritten computer software delivered to the purchaser by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser. |
| 30015 | 30330 | Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades with respect to the software | An optional updates only maintenance contract is a computer software maintenance contract that a customer is not obligated to purchase as a condition to purchase of non-prewritten computer software. |
| 30330 | 30340 | Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered electronically with respect to the software | Download means updates to non-prewritten computer software delivered to the purchaser by means other than tangible storage media. |
| 30330 | 30350 | Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered via load and leave with respect to the software | Delivered by installer means updates to non-prewritten computer software delivered to the purchaser by an installer. |
| 30015 | 30360 | Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide support services to the software | An optional support only maintenance contract is a computer software maintenance contract that a customer is not obligated to purchase as a condition to purchase of non-prewritten computer software. |
| 30015 | 30370 | Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades and support services to the softwareAppendix E | An optional support services and software updates maintenance contract is a computer software maintenance contract that a customer is not obligated to purchase as a condition to purchase of non-prewritten computer software.By default updates are delivered to the purchaser by means of tangible storage media (cd/dvd/disk etc.). |
| 30370 | 30380 | Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades delivered electronically and support services to the software | Download means updates non-prewritten computer software delivered to the purchaser by means other than tangible storage media. |
| 30370 | 30390 | Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software provide updates or upgrades delivered via load and leave and support services to the software | Delivered by installer means updates to non-prewritten computer software delivered to the purchaser by an installer. |
| 30040 | 30400 | Optional computer software maintenance contracts with respect to prewritten computer software that provide updates or upgrades and support services to the software | An optional updates only maintenance contract is a computer software maintenance contract that a customer is not obligated to purchase as a condition to purchase of prewritten computer software. |
| 30400 | 30410 | Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered electronically and support services to the software | Download means updates to prewritten computer software delivered to the purchaser by means other than tangible storage media. |
| 30400 | 30420 | Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered via load and leave and support services to the software | Delivered by installer means updates to prewritten computer software delivered to the purchaser by an installer. |
| 30040 | 30430 | Optional computer software maintenance contracts with respect to prewritten computer software that only provide support services to the software | An optional support only maintenance contract is a computer software maintenance contract that a customer is not obligated to purchase as a condition to purchase of prewritten computer software. |
| 30000 | 31000 | Products Transferred Electronically | For purposes of the definitions of digital products transferred electronically means obtained by the purchaser by means other than tangible storage media. |
| 31035 | 31040 | Digital Audio Visual Works (with rights for permanent use) | Digital audio-visual works with rights for permanent use.Does not include downloadable audio streaming video electronic books or any type of downloadable video with less than permanent use rights (rentals); see also TIC 31050 (rental use) and TIC 31060 (subscription-based use). |
| 31035 | 31050 | Digital Audio Visual Works (with rights of less than permanent use) | Downloaded audio-visual works with rights of less than permanent use |
| 31035 | 31060 | Digital Audio Visual Works (with rights conditioned on continued payments) | Downloaded or streaming audio-visual works with rights conditioned on continued payments. |
| 31035 | 31065 | Digital Audio Visual Works sold to users other than the end user | Digital audio-visual works sold to users other than the end user. |
| 31069 | 31070 | Digital Audio Works (with rights for permanent use) | Digital audio works such as music or audio books that are downloaded with rights for permanent use.Does not include downloadable video streaming audio electronic books or audio downloads with less than permanent use rights (rentals); see also TIC 31080 (rental use) and TIC 31090 (subscription-based use). |
| 31069 | 31080 | Digital Audio Works (with rights of less than permanent use) | Downloaded audio works with rights of less than permanent use. |
| 31069 | 31090 | Digital Audio Works (with rights conditioned on continued payments) | Downloaded or streaming audio works with rights conditioned on continued payments. |
| 31069 | 31095 | Digital Audio Works sold to users other than the end user | Digital audio works sold to users other than the end user. |
| 31099 | 31100 | Digital Books (with rights for permanent use) | Digital books with rights for permanent use. |
| 31099 | 31110 | Digital Books (with rights of less than permanent use) | Digital books with rights of less than permanent use. |
| 31099 | 31120 | Digital Books (with rights conditioned on continued payments) | Digital books with rights conditioned on continued payments. |
| 31099 | 31125 | Digital Books sold to users other than the end user | Digital books sold to users other than the end user. |
| 40000 | 40010 | Candy | Candy means a preparation of sugar honey or other natural or artificial sweeteners in combination with chocolate fruits nuts or other ingredients or flavorings in the form of bars drops or pieces. Candy shall not include any preparation containing flour and shall require no refrigeration. |
| 40000 | 40020 | Dietary Supplements | Dietary supplement means any product other than tobacco intended to supplement the diet that:Contains one or more of the following dietary ingredients:A vitamin;A mineral;An herb or other botanical;An amino acid;A dietary substance for use by humans to supplement the diet by increasing the total dietary intake; orA concentrate metabolite constituent extract or combination of any ingredient described in above; andIs intended for ingestion in tablet capsule powder softgel gelcap or liquid form or if not intended for ingestion in such a form is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; andIs required to be labeled as a dietary supplement identifiable by the Supplemental Facts box found on the label and as required pursuant to 21 C.F.R. Section 101.36 (Food and Drug Administration Department of Health and Human Services Nutrition Labeling Requirements and Guidelines of dietary supplements). |
| 40000 | 40030 | Food and food ingredients excluding alcoholic beverages and tobacco | Food and food ingredients means substances whether in liquid concentrated solid frozen dried or dehydrated form that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value.Note: Excludes alcoholic beverages and tobacco. |
| 40000 | 40040 | Food sold through vending machines | Food sold through vending machines means food dispensed from a machine or other mechanical device that accepts payment. |
| 90400 | 40050 | Soft Drinks | Soft Drinks Sport Drinks and Sodas means non-alcoholic beverages that contain natural or artificial sweeteners inlcuding carbonated and non-corbonated bottled and non-bottled (such as soft drink mixes and powser liquid or tabled form) with less than 25% vegetable or fruit juice by volume sold in containers larger than 4 ounces.Soft drinks do not include beverages that contain milk or milk products; soy rice or similar milk substitutes. |
| 40000 | 41000 | Prepared Food | Prepared food means:Food sold in a heated state or heated by the seller;Two or more food ingredients mixed or combined by the seller for sale as a single item; orFood sold with eating utensils provided by the seller including plates knives forks spoons glasses cups napkins or straws. A plate does not include a container or packaging used to transport the food.Prepared food in B does not include food that is only cut repackaged or pasteurized by the seller and eggs fish meat poultry and foods containing these raw animal foods requiring cooking by the consumer as recommended by the Food and Drug Administration in chapter 3 part 401.11 of its Food Code so as to prevent foodborne illnesses. |
| 41000 | 41010 | Food sold without eating utensils provided by the seller whose primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries) | Food sold without eating utensils provided by the seller whose primary NAICS classification is manufacturing in sector 311 (food manufacturing) except subsector 3118 (bakeries). |
| 41000 | 41020 | Food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item | Food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item. |
| 41000 | 41030 | Bakery items sold without eating utensils provided by the seller, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas | Bakery items sold without eating utensils provided by the seller including bread rolls buns biscuits bagels croissants pastries donuts Danish cakes tortes pies tarts muffins bars cookies and tortillas. |
| 51001 | 51010 | Drugs for human use without a prescription | without a prescription |
| 51001 | 51020 | Drugs, other than over-the-counter drugs, for human use with a prescription | with a prescription |
| 51002 | 51030 | Drugs for animal use without a prescription | without a prescription |
| 51002 | 51040 | Drugs for animal use with a prescription | with a prescription |
| 51055 | 51050 | Insulin for human use without a prescription | without a prescription |
| 51055 | 51060 | Insulin for human use with a prescription | with a prescription |
| 51075 | 51070 | Insulin for animal use without a prescription | without a prescription |
| 51075 | 51080 | Insulin for animal use with a prescription | with a prescription |
| 51095 | 51090 | Medical oxygen for human use without a prescription | without a prescription |
| 51095 | 51100 | Medical oxygen for human use with a prescription | with a prescription |
| 51115 | 51110 | Medical oxygen for animal use without a prescription | without a prescription |
| 51115 | 51120 | Medical oxygen for animal use with a prescription | with a prescription |
| 51135 | 51130 | Over-the-counter drugs for human use without a prescription | without a prescription |
| 51135 | 51140 | Over-the-counter drugs for human use with a prescription | with a prescription |
| 51155 | 51150 | Over-the-counter drugs for animal use without a prescription | without a prescription |
| 51155 | 51160 | Over-the-counter drugs for animal use with a prescription | with a prescription |
| 51001 | 51170 | Grooming and hygiene products for human use | Grooming and hygiene products are soaps and cleaning solutions shampoo toothpaste mouthwash antiperspirants and suntan lotions and sunscreens regardless of whether the items meet the definition of over-the-counter drugs. |
| 51170 | 51172 | Grooming and hygiene products for human use | Grooming and hygiene products are soaps and cleaning solutions shampoo toothpaste mouthwash antiperspirants and suntan lotions and sunscreens regardless of whether the items meet the definition of over-the-counter drugs with a prescription. |
| 51170 | 51171 | Grooming and hygiene products for human use | Grooming and hygiene products are soaps and cleaning solutions shampoo toothpaste mouthwash antiperspirants and suntan lotions and sunscreens regardless of whether the items meet the definition of over-the-counter drugs without a prescription. |
| 51002 | 51180 | Grooming and hygiene products for animal use | Grooming and hygiene products are soaps and cleaning solutions shampoo toothpaste mouthwash antiperspirants and suntan lotions and sunscreens regardless of whether the items meet the definition of over-the-counter drugs. |
| 51010 | 51190 | Drugs for human use to hospitals | Non-prescription drugs for human use to hospitals |
| 51010 | 51195 | Drugs for human use to other medical facilities | Non-prescription drugs for human use to other medical facilities |
| 51020 | 51200 | Prescription drugs for human use to hospitals | Prescription drugs for human use to hospitals |
| 51020 | 51205 | Prescription drugs for human use to other medical facilities | Prescription drugs for human use to other medical facilities |
| 51030 | 51210 | Drugs for animal use to veterinary hospitals and other animal medical facilities | Non-prescription drugs for animal use to veterinary hospitals and other animal medical facilities |
| 51040 | 51220 | Prescription drugs for animal use to hospitals and other animal medical facilities | Prescription drugs for animal use to hospitals and other animal medical facilities |
| 51245 | 51240 | Free samples of drugs for human use | Free samples of drugs for human use |
| 51245 | 51250 | Free samples of prescription drugs for human use | Free samples of drugs for human use |
| 51265 | 51260 | Free samples of drugs for animal use | |
| 51265 | 51270 | Free samples of prescription drugs for animal use | |
| 52005 | 52010 | Durable medical equipment without a prescription | |
| 52005 | 52020 | Durable medical equipment with a prescription | |
| 52020 | 52030 | Durable medical equipment with a prescription paid for by Medicare | |
| 52020 | 52040 | Durable medical equipment with a prescription reimbursed by Medicare | |
| 52020 | 52050 | Durable medical equipment with a prescription paid for by MedicaidAppendix E | |
| 52020 | 52060 | Durable medical equipment with a prescription reimbursed by Medicaid | |
| 52065 | 52070 | Durable medical equipment for home use without a prescription | |
| 52065 | 52080 | Durable medical equipment for home use with a prescription | |
| 52080 | 52090 | Durable medical equipment for home use with a prescription paid for by Medicare | |
| 52080 | 52100 | Durable medical equipment for home use with a prescription reimbursed by Medicare | |
| 52080 | 52110 | Durable medical equipment for home use with a prescription paid for by Medicaid | |
| 52080 | 52120 | Durable medical equipment for home use with a prescription reimbursed by Medicaid | |
| 52128 | 52130 | Oxygen delivery equipment without a prescription | |
| 52128 | 52140 | Oxygen delivery equipment with a prescription | |
| 52140 | 52150 | Oxygen delivery equipment with a prescription paid for by Medicare | |
| 52140 | 52160 | Oxygen delivery equipment with a prescription reimbursed by Medicare | |
| 52140 | 52170 | Oxygen delivery equipment with a prescription paid for by Medicaid | |
| 52140 | 52180 | Oxygen delivery equipment with a prescription reimbursed by Medicaid | |
| 52185 | 52190 | Oxygen delivery equipment for home use without a prescription | |
| 52185 | 52200 | Oxygen delivery equipment for home use with a prescription | |
| 52200 | 52210 | Oxygen delivery equipment with a prescription for home use paid for by Medicare | |
| 52200 | 52220 | Oxygen delivery equipment with a prescription for home use reimbursed by Medicare | |
| 52200 | 52230 | Oxygen delivery equipment with a prescription for home use paid for by Medicaid | |
| 52200 | 52240 | Oxygen delivery equipment with a prescription for home use reimbursed by Medicaid | |
| 52248 | 52250 | Kidney dialysis equipment without a prescription | |
| 52248 | 52260 | Kidney dialysis equipment with a prescription | |
| 52260 | 52270 | Kidney dialysis equipment with a prescription paid for by Medicare | |
| 52270 | 52280 | Kidney dialysis equipment with a prescription reimbursed by Medicare | |
| 52270 | 52290 | Kidney dialysis equipment with a prescription paid for by Medicaid | |
| 52270 | 52300 | Kidney dialysis equipment with a prescription reimbursed by Medicaid | |
| 52305 | 52310 | Kidney dialysis equipment for home use without a prescription | |
| 52305 | 52320 | Kidney dialysis equipment for home use with a prescription | |
| 52320 | 52330 | Kidney dialysis equipment for home use with a prescription paid for by Medicare | |
| 52320 | 52340 | Kidney dialysis equipment for home use with a prescription reimbursed by Medicare | |
| 52320 | 52350 | Kidney dialysis equipment for home use with a prescription paid for by Medicaid | |
| 52320 | 52360 | Kidney dialysis equipment for home use with a prescription reimbursed by Medicaid | |
| 52368 | 52370 | Enteral feeding systems without a prescription | |
| 52368 | 52380 | Enteral feeding systems with a prescription | |
| 52380 | 52390 | Enteral feeding systems with a prescription paid for by Medicare | |
| 52380 | 52400 | Enteral feeding systems with a prescription reimbursed by Medicare | |
| 52380 | 52410 | Enteral feeding systems with a prescription paid for by Medicaid | |
| 52380 | 52420 | Enteral feeding systems with a prescription reimbursed by Medicaid | |
| 52425 | 52430 | Enteral feeding systems for home use without a prescription | |
| 52425 | 52440 | Enteral feeding systems for home use with a prescription | |
| 52440 | 52450 | Enteral feeding systems for home use with a prescription paid for by Medicare | |
| 52440 | 52460 | Enteral feeding systems for home use with a prescription reimbursed by Medicare | |
| 52440 | 52470 | Enteral feeding systems for home use with a prescription paid for by Medicaid | |
| 52440 | 52480 | Enteral feeding systems for home use with a prescription reimbursed by Medicaid | |
| 52000 | 52490 | Repair and replacement parts for durable medical equipment which are for single patient use | |
| 53000 | 53010 | Mobility enhancing equipment without a prescription | |
| 53000 | 53020 | Mobility enhancing equipment with a prescriptionAppendix E | |
| 53020 | 53030 | Mobility enhancing equipment with a prescription paid for by Medicare | |
| 53020 | 53040 | Mobility enhancing equipment with a prescription reimbursed by Medicare | |
| 53020 | 53050 | Mobility enhancing equipment with a prescription paid for by Medicaid | |
| 53020 | 53060 | Mobility enhancing equipment with a prescription reimbursed by Medicaid | |
| 54000 | 54010 | Prosthetic devices without a prescription | |
| 54000 | 54020 | Prosthetic devices with a prescription | |
| 54020 | 54030 | Prosthetic devices paid with a prescription for by Medicare | |
| 54020 | 54040 | Prosthetic devices with a prescription reimbursed by Medicare | |
| 54020 | 54050 | Prosthetic devices with a prescription paid for by Medicaid | |
| 54020 | 54060 | Prosthetic devices with a prescription reimbursed by Medicaid | |
| 54065 | 54070 | Corrective eyeglasses without a prescription | |
| 54065 | 54080 | Corrective eyeglasses with a prescription | |
| 54080 | 54090 | Corrective eyeglasses with a prescription paid for by Medicare | |
| 54080 | 54100 | Corrective eyeglasses with a prescription reimbursed by Medicare | |
| 54080 | 54110 | Corrective eyeglasses with a prescription paid for by Medicaid | |
| 54080 | 54120 | Corrective eyeglasses with a prescription reimbursed by Medicaid | |
| 54125 | 54130 | Contact lenses without a prescription | |
| 54125 | 54140 | Contact lenses with a prescription | |
| 54140 | 54150 | Contact lenses with a prescription paid for by Medicare | |
| 54140 | 54160 | Contact lenses with a prescription reimbursed by Medicare | |
| 54140 | 54170 | Contact lenses with a prescription paid for by Medicaid | |
| 54140 | 54180 | Contact lenses with a prescription reimbursed by Medicaid | |
| 54185 | 54190 | Hearing aids without a prescription | |
| 54185 | 54200 | Hearing aids with a prescription | |
| 54200 | 54210 | Hearing aids with a prescription paid for by Medicare | |
| 54200 | 54220 | Hearing aids with a prescription reimbursed by Medicare | |
| 54200 | 54230 | Hearing aids with a prescription paid for by Medicaid | |
| 54200 | 54240 | Hearing aids with a prescription reimbursed by Medicaid | |
| 54245 | 54250 | Dental prosthesis without a prescription | |
| 54245 | 54260 | Dental prosthesis with a prescription | |
| 54260 | 54270 | Dental prosthesis with a prescription paid for by Medicare | |
| 54260 | 54280 | Dental prosthesis with a prescription reimbursed by Medicare | |
| 54260 | 54290 | Dental prosthesis with a prescription paid for by Medicaid | |
| 54260 | 54300 | Dental prosthesis with a prescription reimbursed by Medicaid | |
| 60000 | 60010 | Ancillary Services | Ancillary services means services that are associated with or incidental to the provision of telecommunications services including but not limited to detailed telecommunications billing directory assistance vertical service and voice mail services. |
| 60000 | 60020 | Conference bridging service | Conference bridging service means an ancillary service that links two or more participants of an audio or video conference call and may include the provision of a telephone number. Conference bridging service does not include the telecommunications services used to reach the conference bridge. |
| 60000 | 60030 | Detailed telecommunications billing service | Detailed telecommunications billing service means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement. |
| 60000 | 60040 | Directory assistance | Directory assistance means an ancillary service of providing telephone number information and/or address information. |
| 60000 | 60050 | Vertical service | Vertical service means an ancillary service that is offered in connection with one or more telecommunications services and that offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections including conference bridging services. |
| 60000 | 60060 | Voice mail service | Voice mail service means an ancillary service that enables the customer to store send or receive recorded messages. Voice mail service does not include any vertical services that the customer may be required to have in order to utilize the voice mail service. |
| 60000 | 61000 | Intrastate Telecommunications Service | In-state means a telecommunications service that originates in one United States state or a United States territory or possession and terminates in the same United States state or a United States territory or possession. |
| 60000 | 61010 | Interstate Telecommunications ServiceAppendix E | Interstate means a telecommunications service that originates in one United States state or a United States territory or possession and terminates in a different United States state or a United States territory or possession. |
| 60000 | 61020 | International Telecommunications Service | International means a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States respectively. United States includes the District of Columbia or a U.S. territory or possession. |
| 61020 | 61030 | International 800 service | Toll-free (800) service means a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call. The service is typically marketed under the name 800 855 866 877 and 888 toll-free calling and any subsequent numbers designated by the Federal Communications Commission. |
| 61020 | 61040 | International 900 service | Toll (900) service means an inbound toll telecommunications service purchased by a subscriber that allows the subscriber's customers to call in to the subscriber's prerecorded announcement or live service. 900 service does not include the charge for collection services provided by the seller of the telecommunications services to the subscriber or service or product sold by the subscriber to the subscriber's customer. The service is typically marketed under the name 900 service and any subsequent numbers designated by the Federal Communications Commission. |
| 61020 | 61050 | International fixed wireless service | Fixed wireless service means a telecommunications service that provides radio communication between fixed points. |
| 61020 | 61060 | International mobile wireless service | Mobile wireless service means a telecommunications service that is transmitted conveyed or routed regardless of the technology used whereby the origination and/or termination points of the transmission conveyance or routing are not fixed including by way of example only telecommunications services that are provided by a commercial mobile radio service provider. |
| 61020 | 61070 | International paging service | Paging service means a telecommunications service that provides transmission of coded radio signals for the purpose of activating specific pagers; such transmissions may include messages and/or sounds. |
| 61020 | 61080 | International prepaid calling service | Prepaid calling card means the right to access exclusively telecommunications services which must be paid for in advance and which enables the origination of calls using an access number or authorization code whether manually or electronically dialed and that is sold in predetermined units or dollars of which the number declines with use in a known amount. |
| 61020 | 61090 | International prepaid wireless calling service | Prepaid mobile phone means a telecommunications service that provides the right to utilize mobile wireless service as well as other non-telecommunications services including the download of digital products delivered electronically content and ancillary services which must be paid for in advance that is sold in predetermined units of dollars of which the number declines with use in a known amount. |
| 61020 | 61100 | International private communications service | Private service means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points regardless of the manner in which such channel or channels are connected and includes switching capacity extension lines stations and any other associated services that are provided in connection with the use of such channel or channels. |
| 61020 | 61110 | International value-added non-voice data service | Data service means a service that otherwise meets the definition of telecommunications services in which computer processing applications are used to act on the form content code or protocol of the information or data primarily for a purpose other than transmission conveyance or routing. |
| 61020 | 61120 | International residential telecommunications service | Residential telecommunications service means a telecommunications service or ancillary services provided to an individual for personal use at a residential address including an individual dwelling unit such as an apartment. In the case of institutions where individuals reside such as schools or nursing homes telecommunications service is considered residential if it is provided to and paid for by an individual resident rather than the institution. |
| 61010 | 61130 | Interstate 800 service | Toll-free 800 service means a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call. The service is typically marketed under the name 800 855 866 877 and 888 toll-free calling and any subsequent numbers designated by the Federal Communications Commission. |
| 61010 | 61140 | Interstate 900 service | Toll 900 service means an inbound toll telecommunications service purchased by a subscriber that allows the subscriber's customers to call in to the subscriber's prerecorded announcement or live service. 900 service does not include the charge for collection services provided by the seller of the telecommunications services to the subscriber or service or product sold by the subscriber to the subscriber's customer. The service is typically marketed under the name 900 service and any subsequent numbers designated by the Federal Communications Commission. |
| 61010 | 61150 | Interstate fixed wireless service | Fixed wireless service means a telecommunications service that provides radio communication between fixed points. |
| 61010 | 61160 | Interstate mobile wireless service | Mobile wireless service means a telecommunications service that is transmitted conveyed or routed regardless of the technology used whereby the origination and/or termination points of the transmission conveyance or routing are not fixed including by way of example only telecommunications services that are provided by a commercial mobile radio service provider. |
| 61010 | 61170 | Interstate paging service | Paging service means a telecommunications service that provides transmission of coded radio signals for the purpose of activating specific pagers; such transmissions may include messages and/or sounds. |
| 61010 | 61180 | Interstate prepaid calling service | Prepaid calling card means the right to access exclusively telecommunications services which must be paid for in advance and which enables the origination of calls using an access number or authorization code whether manually or electronically dialed and that is sold in predetermined units or dollars of which the number declines with use in a known amount. |
| 61010 | 61190 | Interstate prepaid wireless calling service | Prepaid mobile phone means a telecommunications service that provides the right to utilize mobile wireless service as well as other non-telecommunications services including the download of digital products delivered electronically content and ancillary services which must be paid for in advance that is sold in predetermined units of dollars of which the number declines with use in a known amount. |
| 61010 | 61200 | Interstate private communications service | Private service means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points regardless of the manner in which such channel or channels are connected and includes switching capacity extension lines stations and any other associated services that are provided in connection with the use of such channel or channels. |
| 61010 | 61210 | Interstate value-added non-voice data service | Data service means a service that otherwise meets the definition of telecommunications services in which computer processing applications are used to act on the form content code or protocol of the information or data primarily for a purpose other than transmission conveyance or routing. |
| 61010 | 61220 | Interstate residential telecommunications service | Residential telecommunications service means a telecommunications service or ancillary services provided to an individual for personal use at a residential address including an individual dwelling unit such as an apartment. In the case of institutions where individuals reside such as schools or nursing homes telecommunications service is considered residential if it is provided to and paid for by an individual resident rather than the institution. |
| 61000 | 61230 | Intrastate 800 service | Toll-free 800 service means a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call. The service is typically marketed under the name 800 855 866 877 and 888 toll-free calling and any subsequent numbers designated by the Federal Communications Commission. |
| 61000 | 61240 | Intrastate 900 service | Toll 900 service means an inbound toll telecommunications service purchased by a subscriber that allows the subscriber's customers to call in to the subscriber's prerecorded announcement or live service. 900 service does not include the charge for collection services provided by the seller of the telecommunications services to the subscriber or service or product sold by the subscriber to the subscriber's customer. The service is typically marketed under the name 900 service and any subsequent numbers designated by the Federal Communications Commission. |
| 61000 | 61250 | Intrastate fixed wireless service | Fixed wireless service means a telecommunications service that provides radio communication between fixed points. |
| 61000 | 61260 | Intrastate mobile wireless service | Mobile wireless service means a telecommunications service that is transmitted conveyed or routed regardless of the technology used whereby the origination and/or termination points of the transmission conveyance or routing are not fixed including by way of example only telecommunications services that are provided by a commercial mobile radio service provider. |
| 61000 | 61270 | Intrastate paging service | Paging service means a telecommunications service that provides transmission of coded radio signals for the purpose of activating specific pagers; such transmissions may include messages and/or sounds. |
| 61000 | 61280 | Intrastate prepaid calling service | Prepaid calling service means the right to access exclusively telecommunications services which must be paid for in advance and which enables the origination of calls using an access number or authorization code whether manually or electronically dialed and that is sold in predetermined units or dollars of which the number declines with use in a known amount. |
| 61000 | 61290 | Intrastate prepaid wireless calling service | Prepaid mobile phone means a telecommunications service that provides the right to utilize mobile wireless service as well as other non-telecommunications services including the download of digital products delivered electronically content and ancillary services which must be paid for in advance that is sold in predetermined units of dollars of which the number declines with use in a known amount. |
| 61000 | 61300 | Intrastate private communications service | Private communications service means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points regardless of the manner in which such channel or channels are connected and includes switching capacity extension lines stations and any other associated services that are provided in connection with the use of such channel or channels. |
| 61000 | 61310 | Intrastate value-added non-voice data service | Data service means a service that otherwise meets the definition of telecommunications services in which computer processing applications are used to act on the form content code or protocol of the information or data primarily for a purpose other than transmission conveyance or routing. |
| 61000 | 61320 | Intrastate residential telecommunications service | Residential service means a telecommunications service or ancillary services provided to an individual for personal use at a residential address including an individual dwelling unit such as an apartment. In the case of institutions where individuals reside such as schools or nursing homes telecommunications service is considered residential if it is provided to and paid for by an individual resident rather than the institution. |
| 60000 | 61330 | Coin-operated telephone service | Coin-operated phone service means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate. |
| 60000 | 61340 | Pay telephone service | Pay phone service means a telecommunications service provided through any pay telephone. |
| 60000 | 61350 | Local Service as defined by state | Local service as defined by service/destination state. |
| 40000 | 40015 | Dried or partially dried fruit | Dried or partially dried fruit means contains one or more sweeteners and may also contain other additives excluded from the definition of candy. |
| 91000 | 91080 | Admission fees | Admission feesPlease select sub-category. |
| 20000 | 20011 | Diapers - Adult | Adult Diapers include supplies for ostomy care or bladder dysfunction including:Supplies designed or intended for ostomy care and management including collection devices colostomy irrigation equipment and supplies skin barriers or skin protectors and other supplies especially designed for use of ostomates.Supplies to be used exclusively by a person with bladder dysfunction including catheters collection devices incontinent pads and pants and other items used for the care and management of bladder dysfunction. |
| 91000 | 91050 | Alarm Monitoring | Remote surveillance of a building or structure with the intent to provide security from intrusion or theft usually through the use of an installed alarm system that transmits an alert signal to a monitoring station. |
| 91000 | 91051 | Alarm Repair Service | Maintaining or restoring an alarm system to its intended functional state. |
| 90400 | 90300 | Alcoholic Beverages | Alcoholic Beverages Sales of alcoholic beverages and spirits are usually subject to ordinary sales tax rates in the usual manner. However there are a few jurisdictions which levy a non-standard (usually higher) sales tax rate on alcoholic beverages.Alcoholic beverages are generally excluded from the definition of food products and therefore do not usually qualify for the corresponding exemption even if such beverages are being used in cooking.IMPORTANT Most states have excise taxes on alcholic beverages. Excise taxes are levied on the seller based upon gross sales. TaxCloud does not provide excise tax amounts or manage excise taxes.NOTICE TaxCloud does not provide tax advice. Please consult with your accountant or tax attorney if you have any questions regarding the use of any TICs in this category. |
| 92030 | 92032 | Altar paraphernalia, sacramental chalices, and similar church supplies and equipment | Altar paraphernalia sacramental chalices and similar church supplies and equipment. Note: Sales tax exemptions for religious items have been challenged in the courts and in some cases states have been enjoined from allowing such exemptions. You may wish to consult your tax advisor before using this TIC. |
| 90500 | 90506 | ammunition or cartridge cases, primers, bullets, or propellant powder designed for use in any firearm. | The term shall not include (a) any shotgun shot or pellet not designed for use as the single complete projectile load for one shotgun hull or casing nor (b) any unloaded non-metallic shotgun hull or casing not having a primer |
| 92010 | 92015 | Athletic clothing | Athletic clothing is clothing worn for sport or exercise. Includes sports bras shorts tops wetsuits socks and leotards. |
| 20040 | 92005 | Athletic shoes | Athletic shoes typically have cleats or other specialized soles for a specific athletic purpose. Examples include ski boots bowling shoes and water fins. |
| 20040 | 92006 | Athletic supporters | Athletic supporters are undergarments designed to support body parts during physical activity. In this context an athletic supporter is not a person who attends an event to cheer for his or her team. |
| 31000 | 31069 | Audio Works | Digital audio works means works that result from the fixation of a series of musical spoken or other sounds including ringtones. Such works are obtained by the purchaser by means other than tangible storage media. |
| 92050 | 92059 | Baby changing tables and changing pads | Baby changing tables and changing pads |
| 92050 | 92052 | Baby cribs | Baby cribs including cribs that are convertible into baby playpens and baby play yards |
| 92050 | 92058 | Baby exercisers, jumpers, bouncer seats, and swings | Baby exercisers jumpers bouncer seats and swings |
| 92050 | 92053 | Baby playpens | Baby playpens and play yards that are not also intended to be used as cribs |
| 92050 | 92057 | Baby safety gates, monitors, cabinet locks and latches, socket covers | Baby safety gates baby monitors safety cabinet locks and latches electrical socket covers |
| 92050 | 92054 | Baby strollers | Baby strollers* |
| 92050 | 92060 | Baby Wipes | Baby wipes |
| 20160 | 20164 | Batteries, including rechargeable batteries | Batteries including rechargeable batteries listed sizes only: AA-cell AAA-cell C-cell D-cell 6-volt 9-volt |
| 22000 | Bed & bath products | Bed & bath products include bath wash cloths blankets bed spreads bed linens sheet sets comforter sets bath towels shower curtains bath rugs and mats pillows and pillow cases. | |
| 20020 | 92003 | Belt buckles | A belt buckle is a buckle or clasp for fastening two ends of straps or belts.Belt buckles must be sold individually (without a belt). If sold with a belt use parent category Clothing Accessories TIC 20020. |
| 40000 | 90400 | Beverages | Beverages are liquids sold for human consumption including:Alcoholic Beverages (90300)Water (40060)Flavored Water (90404)Milk (90405)Juice (90406)Fruit Drinks (90407)Coffee (90408)Tea (90409)Soft Drinks Sports Drinks and Sodas (40050)Energy Shots (90411) |
| 20040 | 92007 | Bicycle helmet | A bicycle helmet is a device designed to attenuate impacts to the head sustained while riding a bike. A bicycle helmet is not a hat or headdress designed for fashion religious or entertainment purposes (see Clothing accessories TIC: 20020). |
| 20070 | 92095 | Book - Children | retail sale of childrens books including any board book picture book beginning reader book juvenile chapter book middle grade book or audiobook on CD or tape intended for children in the age range that includes 12 years old and younger |
| 90401 | 40060 | Bottled Water | Bottled water means water that is placed in a sealed container or package for human consumption or other consumer uses. Bottled water is calorie free and does not contain sweeteners or other additives except that it may contain:antimicrobial agents;fluoride;carbonation;vitamins minerals and electrolytes;oxygen;preservatives; andonly those flavors extracts or essences derived from a spice or fruit.Bottled water includes water that is delivered to the buyer in a reusable container that is not sold with the water. |
| 52000 | 52515 | Breast pump collection and storage supplies, not for home use, without a prescription | Breast pump collection and storage supplies not for home use without a prescription |
| 52000 | 52516 | Breast pump collection and storage supplies, not for home use, with a prescription | Breast pump collection and storage supplies not for home use with a prescription |
| 52000 | 52517 | Breast pump collection and storage supplies, not for home use, with a prescription, paid by Medicare | Breast pump collection and storage supplies not for home use with a prescription paid by Medicare |
| 52000 | 52518 | Breast pump collection and storage supplies, not for home use, with a prescription, reimbursed by Medicare | Breast pump collection and storage supplies not for home use with a prescription reimbursed by Medicare |
| 52000 | 52519 | Breast pump collection and storage supplies, not for home use, with a prescription, paid for by Medicaid | Breast pump collection and storage supplies not for home use with a prescription paid for by Medicaid |
| 52000 | 52520 | Breast pump collection and storage supplies, not for home use, with a prescription, reimbursed by Medicaid | Breast pump collection and storage supplies not for home use with a prescription reimbursed by Medicaid |
| 52000 | 52521 | Breast pump collection and storage supplies, for home use, without a prescription | Breast pump collection and storage supplies for home use without a prescription |
| 52000 | 52522 | Breast pump collection and storage supplies, for home use, with a prescription | Breast pump collection and storage supplies for home use with a prescription |
| 52000 | 52523 | Breast pump collection and storage supplies, for home use, with a prescription, paid for by Medicare | Breast pump collection and storage supplies for home use with a prescription paid for by Medicare |
| 52000 | 52524 | Breast pump collection and storage supplies, for home use, with a prescription, reimbursed by Medicare | Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicare |
| 52000 | 52525 | Breast pump collection and storage supplies, for home use, with a prescription, paid for by Medicaid | Breast pump collection and storage supplies for home use with a prescription paid for by Medicaid |
| 52000 | 52526 | Breast pump collection and storage supplies, for home use, with a prescription, reimbursed by Medicaid | Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicaid |
| 52000 | 52537 | Breast pump kit, for home use, without a prescription | Breast pump kit for home use without a prescription |
| 52000 | 52538 | Breast pump kit, for home use, with a prescription | Breast pump kit for home use with a prescription |
| 52000 | 52539 | Breast pump kit, for home use, with a prescription paid for by Medicare | Breast pump kit for home use with a prescription paid for by Medicare |
| 52000 | 52540 | Breast pump kit, for home use, with a prescription reimbursed by Medicare | Breast pump kit for home use with a prescription reimbursed by Medicare |
| 52000 | 52541 | Breast pump kit, for home use, with a prescription paid for by Medicaid | Breast pump kit for home use with a prescription paid for by Medicaid |
| 52000 | 52542 | Breast pump kit, for home use, with a prescription reimbursed by Medicaid | Breast pump kit for home use with a prescription reimbursed by Medicaid |
| 52000 | 52530 | Breast pump kit, not for home use, without a prescription | Breast pump kit not for home use without a prescription |
| 52000 | 52531 | Breast pump kit, not for home use, with a prescription | Breast pump kit not for home use with a prescription |
| 52000 | 52532 | Breast pump kit, not for home use, with a prescription paid for by Medicare | Breast pump kit not for home use with a prescription paid for by Medicare |
| 52000 | 52534 | Breast pump kit, not for home use, with a prescription reimbursed by Medicare | Breast pump kit not for home use with a prescription reimbursed by Medicare |
| 52000 | 52535 | Breast pump kit, not for home use, with a prescription paid for by Medicaid | Breast pump kit not for home use with a prescription paid for by Medicaid |
| 52000 | 52536 | Breast pump kit, not for home use, with a prescription reimbursed by Medicaid | Breast pump kit not for home use with a prescription reimbursed by Medicaid |
| 52000 | 52507 | Breast pump, for home use, with a prescription | Breast pump for home use with a prescription |
| 52000 | 52510 | Breast pump, for home use, with a prescription paid for by Medicaid | Breast pump for home use with a prescription paid for by Medicaid |
| 52000 | 52511 | Breast pump, for home use, with a prescription reimbursed by Medicaid | Breast pump for home use with a prescription reimbursed by Medicaid |
| 52000 | 52509 | Breast pump, for home use, with a prescription reimbursed by Medicare | Breast pump for home use with a prescription reimbursed by Medicare |
| 52000 | 52508 | Breast pump, for home use, with a prescription paid for by Medicare | Breast pump for home use with a prescription paid for by Medicare |
| 52000 | 52506 | Breast pump, for home use, without a prescription | Breast pump for home use without a prescription |
| 52000 | 52501 | Breast pump, not for home use, with a prescription | Breast pump not for home use with a prescription |
| 52000 | 52504 | Breast pump, not for home use, with a prescription paid by Medicaid | Breast pump not for home use with a prescription paid by Medicaid |
| 52000 | 52505 | Breast pump, not for home use, with a prescription reimbursed by Medicaid | Breast pump not for home use with a prescription reimbursed by Medicaid |
| 52000 | 52502 | Breast pump, not for home use, with a prescription paid by Medicare | Breast pump not for home use with a prescription paid by Medicare |
| 52000 | 52503 | Breast pump, not for home use, with a prescription reimbursed by Medicare | Breast pump not for home use with a prescription reimbursed by Medicare |
| 52000 | 52500 | Breast pump, not for home use, without a prescription | Breast pump not for home use without a prescription |
| 40000 | 90410 | Breath Mints | Breath Mints for some reason are not considered to be Candy (TIC: 40010) in Pennsylvania. |
| 30000 | 30101 | Bulk sales of computers | Bulk sales of computers |
| 92500 | 92506 | Bullion | Bullion includes investment grade metals. |
| 0 | 93017 | Business Supplies and Equipment | Business Supplies and Equipment are products purchased and consumed by a business in the ordinary course of business (not purchased for resale) including:Business forms such as invoices order books etc.Cash Registers or Cash register receipt paperDisplay cases and merchandising equipmentFansSigns circulars show cards and postersVending machines and equipmentBuilding materials supplies and equipment used in construction repair etc. of real estate.Business Supplies do not include items defined more specifically elsewhere including:Computers (30100)School Suppies (20070)School Computers (20110)School Computer Supplies (20100)School Art Supplies (20080)Common Household Remedies (95101)Note: As with all other product or services exempt entities may attract exempt tax treatment for purchases of Business Supplies by providing Exemption Certificate details to substantiate the claim of exempt entity status. |
| 99997 | 99996 | CA eWaste Fees | CA eWaste Fees are related to the State of California Electronic Waste Recycling (eWaste) Fee is a fee imposed on the retail sale or lease of certain electronic products that have been identified by the California Department of Toxic Substances Control (DTSC) as covered electronic devices (CEDs). Products covered by the fee include a variety of video display devices.To remit the fee a retailer of CEDs must register with the Board of Equalization.A retailer may retain 3 percent of the eWaste fee it collects as reimbursement for costs associated with the collection of the fee.As of 2013 these fees are as follows (measured diagonally):CategoriesDescription More than four inches but less than 15 inches$4 At least 15 inches but less than 35 inches$5 35 inches or more$6 |
| 20170 | 20173 | Carbon monoxide detectors | Carbon monoxide detectors |
| 92500 | 92502 | Caskets and Vaults | Caskets and Vaults include caskets burial vaults markers interred Cremation urns and tombstones for human graves including foundations |
| 20200 | 20204 | Cat litter pans | Cat litter pans |
| 20200 | 20209 | Cat litter weighing 25 or fewer pounds | Cat litter weighing 25 or fewer pounds |
| 40000 | 90412 | CBD (cannabidiol) Products (Ingestible) | Ingestible CBD (cannabidiol) Products such as gummies chocolates cookies brownies or other ingestibles. Ingestible CBD (cannabidiol) Products are also commonly found in oil form as capsules salves or other additives to foods or beverages.Ingestible CBD (cannabidiol) Products are not topical creams ointments or other noningestible products (see Medical and Hygiene: CBD Products TIC 90413). |
| 50000 | 90413 | CBD (cannabidiol) Products (Noningestible) | Noningestible CBD (cannabidiol) Products topical creams ointments or other noningestible products.Noningestible CBD (cannabidiol) Products are not oils gummies chocolates cookies brownies or other ingestibles (see Food and Beverages: CBD Products TIC 90412). |
| 92050 | 92056 | Child bicycle carriers | Bicycle child carrier seats and trailers |
| 20000 | 20012 | Diapers - Children | Child Diapers (disposable and reusable) are considered clothing. |
| 92050 | 92055 | Child restraint devices and booster seats | Child restraint devices and booster seats for automobiles |
| 96100 | 96105 | Cleaning or disinfecting wipes and sprays, hand sanitizer | Cleaning or disinfecting wipes and sprays hand sanitizer |
| 20020 | 92004 | Clothing components | Clothing Components are miscellaneous clothing items such as shoe inserts or shoulder pads. Clothing components are not jewelry sunglasses - for those items use Clothing Accessories TIC 20020 |
| 20000 | 92016 | Clothing Rental | Clothing rental includes the clothes and accessories rented and worn at one time for an event. Common examples are tuxedos or gowns. |
| 90400 | 90408 | Coffee | Coffee includes hot coffee cold coffee bottled coffee flavored coffee etc.Coffee does not include Coffee Beans or Ground Coffee sold for home of off-premises preparation or brewing (which would be ordinary Food or Food Ingredients 40030 ). |
| 92500 | 92507 | Coins | Coins for investment (numismatic coins and legal tender). |
| 0 | 92500 | Coins and Commemoratives | Coins and Commemoratives |
| 92500 | 92504 | Collectible Paper Money | Collectible Paper Money which is legal tender in the United States but being sold at greater than face value. |
| 92500 | 92505 | Collectible Stamps | Collectible Stamps are uncancelled stamps being sold at greater than face value. |
| 20070 | 92090 | College Textbooks | College Textbooks College Textbooks purchased by full or part time college students may be exempt from tax. In order for the exemption to apply the textbooks must be required for a course being taken by the student at an institution of higher education and the student may be rquired present a valid student identification card to the seller. |
| 10001 | 11098 | Colorado Retail Delivery Fees | a retail sale of tangible personal property by a retailer for delivery by a motor vehicle owned or operated by the retailer or any other person to the purchaser at a location in this state which sale includes at least one item of tangible personal property that is subject to taxation under Article 26 of Title 39 |
| 50000 | 95101 | Common Household Remedies | Common Household Remedies means basic first-aid and home hygiene products. The following list contains examples and is not intended to be all-inclusive."Common Household Remedies" shall include:Adhesive Tape;Alcohol. alcohol wipes and alcohol swabs containing ethyl or isopropyl alcohol;Allergy relief products;Ammonia inhalants/smelling salts;Analgesics (pain relievers);Antacids;Anti fungal treatment drugs;Antiseptics;Asthma preparations;Astringents except cosmetic;Bandages and bandaging materials;Boric acid ointments;Bronchial inhalers and inhalation solutions;Burn ointments and lotions including sunburn ointments generally sold for use in treatment of sunburn;Calamine lotion;Camphor;Castor and cod liver oil;Cold sore and canker remedies;Cough and cold items such as cough drops and cough syrups;Denture adhesive products;Diarrhea aids and remedies;Digestive aids;Disinfectants for use on humans;Diuretics;Earache products and ear wax removal products;Enema preparations;Epsom salts;External analgesic patch plaster and poultice;Eye bandage patch and occlusor;Eye drops lotions ointments and washes contact lens lubricating and rewetting solutions;Family Planning including:Birth control pillsCondomsContraceptive creams foams or jelliesFemale contraceptive spongesPessariesVaginal suppositoriesFoot products:Bunion padsCallus pads and removersCorn pads or plastersIngrown toenail preparationsAthlete's foot treatmentsGargles intended for medical use;Gauze;Glucose for treatment or diagnosis of diabetes;Glycerin products Intended for medical use;Hay fever aid products;Headache relief aid products;Hot or cold disposable packs for medical purposes;Hydrogen peroxide;Hypodermic needles and syringes;Insect bite and sting preparations;Insulin;Ipecac;Itch and rash relievers (including feminine anti-itch creams);Laxatives and cathartics;Lice treatments (pediculicides);Liniments;Lip balms ices and salves;Lithotripters;Lotions medicated;Menstrual cramp relievers;Mercurochrome;Milk of Magnesia;Mineral oil;Minoxidil for hair regrowth;Motion sickness remedies;Nasal drops and sprays;Nicotine replacement therapies (excludes e-cigarettes) including nicotine patches gums and lozenges;Ointments medicated;Pain relievers oral or topical;Petroleum jelly and gauze;Poison ivy and oak relief preparations;Rectal preparations (hemorrhoid and rash);Sinus relievers;Sitz bath solutions;Skin medications;Sleep aids (inducers);Styptic pencils;Suppositories except contraceptives;Teething lotions and powders;Throat lozenges;Toothache relievers;Wart removers;Witch hazel;Worming treatments (anthelmintics) for human use;Common Household Remedies shall not include:AntiperspirantsCleaning solutionsContact lens cleaning solutions and disinfectants;Cosmetics and Toilet Articles;Duct Tape;Feminine Hygiene Products (See: TIC 92019 in Medical : Drugs/Hygiene : Human use : Grooming/Hygiene);Mouthwash;Over-the-counter drugs;Shampoo;Soaps;Toothpaste;Suntan lotions and sunscreens;Velcro; |
| 96100 | Common Household Supplies | Disposable household paper products should use 96001 toilet tissue should use 96102 | |
| 30100 | 93011 | Computer Peripheral | Computer peripherals include any input display or means of control connected directly to a computer including monitor(s) keyboard mouse scanner microphone speaker(s) etc.Computer peripherals do not include software games game peripherals (TIC: 93012) printers (TIC: 93015) printer supplies (TIC: 93016) personal digital assistants (PDAs; TIC: 93013) etc. |
| 91000 | 91011 | Computer Repair | Restoring computer equipment that remains tangible personal property to its original functional state. |
| 90101 | 90104 | Connecticut flag | The flag of the state of Connecticut. |
| 50000 | 54125 | Contact lenses | Contact lenses |
| 99997 | 99994 | Core Charges | Core charges |
| 50000 | 54065 | Corrective eyeglasses | Corrective eyeglasses |
| 92010 | 92014 | Costumes | Costumes are clothing worn to present the wearer as someone or something other than him/herself. Excludes watches umbrellas and tie clips. |
| 31000 | 91001 | Credit Reports | An issued report of digital information used to establish the creditworthiness of an individual or entity. |
| 92500 | 92501 | Cremation Urns | Cremation Urns not interred |
| 91080 | 91083 | Cultural Admission fees | Cultural Admission Fees are charges for admission to live artistic or theatrical productions symphonic or orchestral concerts ballet or opera presented by one or more cultural groups.Cultural Admission Fees are not charges for admission to dance clubs erotic performance establishments gambling establishments bingo parlors rodeos carnivals or sporting events. |
| 91061 | 91062 | Customer Operated | Customer Operated Rental Equipment is tangible personal property that is rented leased licensed to customers for their own use and operation. |
| 41000 | 41025 | Deli Meats & Seafood | Deli Meats & Seafood products are a variation of prepared food with the following qualities:Sold without eating utensils provided by the seller and;Sold in an unheated (but pre-cooked) state and;Sold by weight or volume as a single item.Example: A container of cooked shrimp. |
| 50000 | 54245 | Dental prosthesis | Dental prosthesis |
| 92050 | 92061 | Diaper Cream | Diaper Cream |
| 31000 | 31035 | Audio-Visual Works | Digital audio-visual works means a series of related images that when shown in succession impart an impression of motion together with accompanying sounds if any. Such works are obtained by the purchaser by means other than tangible storage media. |
| 31000 | 31099 | Digital Books | Downloaded digital books with rights for permanent use including recreational educational and religious books.Note: Does NOT include audio books(see Audio works TIC: 31070).Does not include any digital goods delivered via tangible means (such as installed or delivered by a technician or delivered via common carrier as CDs or DVDs). |
| 31000 | 93102 | Digital Games | Digital Games are games for computers or mobile devices. |
| 31099 | 32000 | Digital textbooks | Digital textbooks |
| 11099 | 11100 | Direct-mail related | Direct mail means printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser when the cost of the items is not billed directly to the recipients. Direct mail includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. Direct mail does not include multiple items of printed material delivered to a single address.A member state may treat delivery charges for direct mail differently than it treats delivery charges for other personal property or services. A member state may exclude all delivery charges from the sales price for direct mail or choose to exclude from the sales price of direct mail one or more of the following components and may amend the definition of delivery charges accordingly:Handling crating packing preparation for mailing or delivery and similar charges (TIC: 11020);Transportation shipping and similar charges (TIC: 11021); orPostage (TIC: 11022). |
| 50000 | 92025 | Disability-Related Supplies | Disability-Related Supplies include:Arm slingsAutomobile accessories (Disability related)Automobile wheelchair liftsBath and Shower Chairs/stools/benchesBed boardsBed drain bagsBed pansBed trapeze barsBlood glucose monitors used to treat diabetes (therapeutic devices)Braille teaching textsBreathing units intermittent positive pressureCanesCardiac emergency kitColostomy appliancesCommodes chair bedsideCommode seats elevated for use by incapacitated personsCrutchesCrutch padsDefibrillatorsDialysis machinesDiathermy machinesDrug infusion devicesFeeding pumpsFluidic breathing assistorFoot pads insoles all typesHandrails and grab barsHeating padsHospital beds having side rails electric and non electric with attachmentsIce bagsInhalation therapy equipment and equipment used to provide emergency breathing assistanceLamps ultraviolet and infraredLifters patientLymphedema pumpsMattresses alternating positive pressureMattresses and covers for hospital bedsMuscle stimulator electronic for physical therapyNasal cannulaOrthopedic splintsOxygen and oxygen equipment when used for medical treatmentPads moist heat pad alternating positive pressure pad flotation pad lambs wool padParaffin bath units standard or portablePhysical therapy equipment when designed exclusively for use in correcting or alleviating a physical incapacityPostural drainage boardsPostural support chairsPump diaphragm pressure vacuumRecliner lift chairs and lift cushionsSitz bathStair gliders for persons having a physical disability installed in the purchaser’s home and pursuant to a physician’s prescriptionTourniquetsTraction units including bed stand anklet extension pelvic or cervical units head holder fracture unit with trapeze bar set weights weight bags pelvic lacing belt and over door traction equipmentWalking bars and walkersWheelchairs manual and motorized scooters and batteriesWheelchair cushions |
| 96100 | 96104 | Dish soap and detergents, including powder, liquid, or pod detergents or rinse agents that can be used in dishwashers | Dish soap and detergents including powder liquid or pod detergents or rinse agents that can be used in dishwashers |
| 96100 | 96101 | Disposable Household Paper Products | Disposable household paper products not defined elsewhere including facial tissues paper towels napkins paper plates and paper cups purchased for household use. Toilet tissue should be classified as 96102 |
| 50000 | 92024 | Disposable Medical Supplies | Disposable Medical Supplies include:Adhesives used for medical treatmentAlcohol rubbing swabs and wipesBandages dressings gauze and cottonBlood pack unitsCorn pads and plasters for the removal of cornsCotton applicators cotton rolls cotton balls and cotton swabsDental supplies used in dental treatment including x ray film cotton impression and materialsDentist drills disposableDenture products including denture cleaners and adhesivesDrapes paperExamining table paperEye padsFirst aid kitsGauzeGloves surgical disposableHygienic needs douche powder vaginal preparationslleostomy bagsIncontinence products including incontinence pantsInfusion pumpsLancetsLubricating jellyMedicine cups disposableNasal StripsNeedles and syringes disposableOrthodontic bracketsPrefilled syringes for injectionRectal preparationsSheets disposableSpecimen containers disposableSurgical instruments and supplies single use disposableSurgical masks disposableSuturesTest strips used in treatment of diabetesThermal pads disposableThermometer covers disposableTongue depressor disposableTubing intravenousUrine drain bag |
| 51002 | 92026 | Disposable Veterinary Supplies | Disposable Veterinary Supplies include:Animal feeding tubes (single use)Blood administration kits used during surgery or medical procedures on an animal.Cast materials used to treat petsDisposable one-time medical suppliesFlea collars flea powder flea and tick soap and tick spraysGauze or bandages used to treat pet woundsMedicines and medical supplies |
| 91000 | 91030 | Donations | Money or other consideration voluntarily given to an entity for charitable reasons. Consideration is not contingent upon receiving anything of value by the donor. |
| 93102 | 93103 | Downloadable Games | Downloadable games are games delivered via download with rights for permanent or temporary use. Downloadable games does not include subscriptions to online games or any games delivered via tangible means (such as delivered via common carriers such as CDs or DVDs). |
| 21000 | 21203 | Drain opening tools | Drain opening tools |
| 50000 | 51000 | Drugs/Pharmaceuticals | A drug or pharmaceutical means a compound substance or preparation and any component of a compound substance or preparation other than food and food ingredients or alcoholic beverages:Recognized in the official United State Pharmacopoeia official Homeopathic Pharmacopoeia of the United States or official National Formulary and supplement to any of them; orIntended for use in the diagnosis cure mitigation treatment or prevention of disease; orIntended to affect the structure or any function of the body.Prescription means an order drug formula or recipe issued in any form of oral written electronic or other means of transmission by a duly licensed practitioner authorized by the laws of the member state.Over-the-counter drug means a drug that contains a label that identifies the product as a drug as required by 21 C.F.R. Section 201.66 (Food and Drug Administration Department of Health and Human Services Labeling Requirements for Over-the-Counter Drugs). A member state may exclude grooming and hygiene products from this definition. The over-the-counter drug label includes:Drug Facts panel; orA statement of the active ingredient(s) with a list of those ingredients contained in the compound substance or preparation. |
| 20200 | 20202 | Dry dog or cat food weighing 50 or fewer pounds | Dry dog or cat food weighing 50 or fewer pounds |
| 21000 | 21214 | Duffle bags or tote bags | Duffle bags or tote bags |
| 50000 | 52000 | Durable medical equipment | Durable medical equipmentDurable medical equipment means equipment including repair and replacement parts for same but does not include mobility enhancing equipment which:Can withstand repeated use; andIs primarily and customarily used to serve a medical purpose; andGenerally is not useful to a person in the absence of illness or injury; andIs not worn in or on the body.A member state may limit its exemption to durable medical equipment:By requiring a prescription;Based on Medicare or Medicaid payments or reimbursement; orFor home use.A member state may limit the exemption using any combination of the above but in no case shall an exemption certificate be required.Repair and replacement parts as used in this definition include all components or attachments used in conjunction with the durable medical equipment. A member state may exclude from repair and replacement parts items that are for single patient use only.A member state may exclude from the product definition of durable medical equipment any of the following for purposes enacting a product-based exemption:Oxygen delivery equipment not worn in or on the body including repair and replacement parts;Kidney dialysis equipment not worn in or on the body including repair and replacement parts; orEnteral feeding systems not worn in or on the body including repair and replacement parts.A member state choosing to enact a product-based exemption for oxygen delivery equipment kidney dialysis equipment or enteral feeding systems if those items are not worn in or on the body must also enact a product-based exemption for oxygen delivery equipment kidney dialysis equipment or enteral feeding systems if those are worn in or on the body.A member state may limit the product-based exemption for oxygen delivery equipment kidney dialysis equipment or enteral feeding systems using any combination of the following:By requiring a prescription;Based on Medicare or Medicaid payments or reimbursement; orFor home use. |
| 21000 | 21212 | Electrical voltage and testing equipment | Electrical voltage and testing equipment |
| 90401 | 90403 | Emergency Water | Emergency Water means nonflavored mineral sparkling filtered or tap water sold in containers or vessels of one gallon or larger. |
| 90400 | 90411 | Energy Shots | Energy Shots include vitamin or other extract infused liquids sold in containers no larger than 4 ounces. |
| 20060 | 21004 | Energy Star air conditioner | Energy Star air conditioner |
| 20060 | 21017 | Energy Star boiler | Energy Star boiler |
| 20060 | 21005 | Energy Star ceiling fan | Energy Star ceiling fan |
| 20060 | 21003 | Energy Star clothes dryer | Energy Star clothes dryer |
| 20060 | 21002 | Energy Star clothes washer | Energy Star clothes washer |
| 20060 | 21013 | Energy Star conventional ovens, ranges & stoves | Energy Star conventional ovens ranges & stoves |
| 20060 | 21007 | Energy Star dehumidifier | Energy Star dehumidifier |
| 20060 | 21001 | Energy Star dishwasher | Energy Star dishwasher |
| 20060 | 21010 | Energy Star freezer | Energy Star freezer |
| 20060 | 21015 | Energy Star furnaces | Energy Star furnaces |
| 20060 | 21016 | Energy Star heat pump | Energy Star heat pump |
| 20060 | 21006 | Energy Star light bulb | Energy Star light bulb |
| 20060 | 21008 | Energy Star programmable thermostat | Energy Star programmable thermostat |
| 20060 | 21009 | Energy Star refrigerator | Energy Star refrigerator |
| 20060 | 21014 | Energy Star trash compactors | Energy Star trash compactors |
| 20060 | 21011 | Energy Star water heater - not solar | Energy Star water heater - not solar |
| 21012 | Energy Star water heater - solar | Energy Star water heater - solar | |
| 94000 | 94003 | Engineered Materials | Construction materials made of composites or blended materials shaped or molded similar to conventional construction materials. Engineered materials shall include Gypsum-bonded composite materials (fiber-reinforced gypsum);Cement-bonded composite materials;Ceramic-bonded composite material;Wood thermoplastic composite materials including plastic lumber and decking;Hardie fiber cement siding. |
| 50000 | 52365 | Enteral feeding systems | Enteral feeding systems |
| 30100 | 93018 | Optional Equipment Protection Plan | An Optional Equipment Protection Plan involves optional charges (which must be seperately stated on an invoice) for tangible personal property maintenance repair or warranty contracts.This Optional Equipment Protection Plan definition does not apply to tangible personal property purchases made by the contractor in performance of equipment repair or replacement under the contract.Optional Equipment Protection Plans are also not Computer Software Maintenace Contracts (TICS: 30200 through 30430).Note: As with all other product or services exempt entities may attract exempt tax treatment for purchases of Optional Equipment Protection Plans by providing Exemption Certificate details to substantiate the claim of exempt entity status. |
| 91000 | 91061 | Equipment Rentals | Rentals are tangible personal property sold rented leased or licensed to customersPlease select sub-category |
| 20040 | 90501 | Excercise Clothing | Excercise Clothing includes:Baseball caps and baseball tee shirtsGym suits and Jogging outfitsWarm up suits cloth sweat suitsBowling shirtsExcercise Clothing does not include items defined more specifically elsewhere including:Snow Suits (92008)Hunting Clothing including camouflage and blaze orange (92021)Athletic Shoes (92005)Athletic Supporters (92006)School Art Supplies (20080)Bicycle Helmets (92007)Other Helmets (92020) |
| 31069 | 93105 | Exempt Entity Works | Exempt Entity productions of audio-visual works (including magnetic optical or other machine-readable media) literature pamphlets periodicals tracts and books published and sold by entities exempt from federal tax under IRC 501(c)(3) where no part of the net earnings from such sales inures to the benefit of a private individual or shareholder. |
| 11099 | 90021 | F.O.B. Destination Shipping | Title passes at Destination |
| 11099 | 90020 | F.O.B. Origin Shipping | Title passes at Origin |
| 20150 | 20190 | Disaster preparedness fastening supply | Disaster preparedness Fastening supplies include:Bungee cordsRopeRatchet strapsDuct tapeBoat anchorFender anchor chain dock line or similar deviceTarpaulins and other flexible waterproof sheetingGround anchor or tie down kits |
| 51170 | 51175 | Feminine Hygiene Products | Feminine Hygiene Products include sanitary napkins tampons or similar items used for feminine hygiene. (formerly TIC 92019) |
| 51170 | 92019 | Feminine Hygiene Products | Feminine Hygiene Products include sanitary napkins tampons or similar items used for feminine hygiene. |
| 20170 | 20172 | Fire extinguishers | Fire extinguishers |
| 90500 | 90505 | Any weapon (including a starter gun) which will or is designed to or may readily be converted to expel a projectile by the action of an explosive; | |
| 20040 | 90500 | Firearms and Hunting | Firearms and Hunting Supplies includes items used for hunting. The following list contains examples and is not intended to be all-inclusive. |
| Firearms and Hunting Supplies shall include: | |||
| Bullets; | |||
| Gunpowder loaded into the muzzle of a firearm; | |||
| Shotgun Shells; | |||
| Armguards; | |||
| Arrows; | |||
| Arrow Rests; | |||
| Belts designed for hunting; | |||
| Bows and Bow Accessories; | |||
| Bow Sights; | |||
| Bow String and String Accessories; | |||
| Bow Fishing Accessories; | |||
| Choke Tubes; | |||
| Cleaning and Refinishing Products; | |||
| Crossbows; | |||
| Firearms; | |||
| Firearm Parts; | |||
| Hard or Soft Cases designed specifically for firearms and archery equipment; | |||
| Hearing Protection; | |||
| Holsters; | |||
| Pistols; | |||
| Quivers; | |||
| Releases; | |||
| Revolvers; | |||
| Rifles; | |||
| Shooting bags and pouches; | |||
| Shooting Rest; | |||
| Shooting tripod bipod or monopod; | |||
| Shotguns; | |||
| Sights; | |||
| Slings designed for hunting; | |||
| String Wax; | |||
| Suppressor; | |||
| Targets; | |||
| Trap or Target Throwers; | |||
| Firearms and Hunting Supplies shall not include: | |||
| Animals used for hunting; | |||
| All purpose cases or bags; | |||
| Apparel such as safety gear camouflage clothing jackets hats gloves and thermal underwear; | |||
| Animal Feed; | |||
| All Terrain Vehicles (ATVs); | |||
| Backpacks; | |||
| Binoculars; | |||
| Blinds; | |||
| Boats and Boating Equipment; | |||
| Boots; | |||
| Cameras; | |||
| Camera tripod; | |||
| Chairs and Seating; | |||
| Decoys; | |||
| Fishing Equipment; | |||
| Game/Food Processing Equipment; | |||
| Game Calls; | |||
| Gun Cabinets; | |||
| Game Calls; | |||
| Gun Racks; | |||
| Gun Safes; | |||
| Hunting Clothing; | |||
| Knives; | |||
| Nets; | |||
| Rain Gear; | |||
| Scent Elimination and Attractants; | |||
| Shoes; | |||
| Sunglasses; | |||
| Taxidermy Supplies; | |||
| Tree stands; | |||
| Trucks; | |||
| Vests; | |||
| 20170 | 20174 | First aid kits | First aid kits |
| 90401 | 90404 | Flavored Water | Flavored Water means bottled water infused or flavored with sugars juices vitamins extracts etc. |
| 90101 | 90105 | Florida flag | The flag of the state of Florida. |
| 20150 | 20180 | Disaster preparedness food-related supply | Food-related disaster preparedness supplies include:Artificial iceWater storage containerManual can openerBottled water |
| 51000 | 51002 | Animal/Veterinary use | Drugs or Pharmaceuticals for Animal/Veterinary use |
| 52125 | 52128 | for Commercial/Industrial/Civic use | for Commercial/Industrial/Civic use |
| 52365 | 52368 | for Commercial/Industrial/Civic use | for Commercial/Industrial/Civic use |
| 52000 | 52005 | for Commercial/Industrial/Civic use | for Commercial/Industrial/Civic use |
| 52245 | 52248 | for Commercial/Industrial/Civic use | for Commercial/Industrial/Civic use |
| 52000 | 52065 | for home use | for home use |
| 52125 | 52185 | for home use | for home use |
| 52245 | 52305 | for home use | for home use |
| 52365 | 52425 | for home use | for home use |
| 51000 | 51001 | Human use | Drugs or Pharmaceuticals for Human use |
| 92010 | 92011 | Formal wear | Formal wear is clothing suitable for events such as a wedding garden party or dinner. This does not include jewelry or underwear. |
| 51001 | 51245 | Free Samples | Free Samples |
| 51002 | 51265 | Free Samples | Free Samples |
| 90400 | 90407 | Fruit Drink | Fruit Drink is a fruit flavored drink with less than 25% natural fruit juice. |
| 30100 | 93012 | Gaming Peripherals | Gaming peripherals include any input display or means of control connected directly to a computer and intended solely for gaming purposes including joysticks steering wheels pedals etc.Gaming peripherals do not include software or computer peripherals (such as keyboard mouse or monitor; TIC: 93011). |
| 20160 | 20165 | Gas or diesel fuel tanks | Gas or diesel fuel tanks |
| 91000 | 91090 | Service Labor for Repairs of Tangible Personal Property | this TIC should be used for the labor portion of repairs of tangible personal property not specifically identified in other categories. Where both parts and labor are provided as part of a single repair the labor charges should be separately itemized or improper taxation may result. |
| Repairs that should be classified in specific categories include TIC 91011 for computer repairs TIC 91051 for alarm service repairs TICs in the 30200-30430 range for software maintenance contracts and TICs in the 50000 range for repairs of medical-related property. Extended warranties and optional equipment protection plans should be classified under TIC 93018. | |||
| 94000 | 94001 | General Materials | General materials shall not include lumber or engineered materials. |
| 20150 | 20160 | Disaster preparedness general supply | General disaster preparedness supplies include:Batteries (excluding automobile and marine batteries): AAA AA C D 6 volt or 9 voltCellular telephone batteries and chargersSatellite phonesSelf-powered light sourcesPortable self-powered radios two-way radios weather-band radios and NOAA weather radiosGas or diesel fuel containersNon-electric food storage coolersStorm shutter devices If you are selling portable generators and power cords use TIC 20161. |
| 40000 | 40089 | Gift basket with food and non-food items, food is 90% or more | Gift basket with food and non-food items food is 90% or more of the total purchase price or sales price |
| 40000 | 40090 | Gift basket with food and non-food items, food is more than 50% but less than 90% | Gift basket with food and non-food items food is more than 50% but less than 90% of the total purchase price or sales price |
| 40000 | 40083 | Gift basket with food, candy, and non-food items, food is less than 50%, candy is less than 90%, non-food items are greater than 10% but less than 50% | Gift basket with food candy and non-food items where (1) food is less than 50% (2) candy is less than 90% and (3) non-food items are greater than 10% but less than 50% of the total purchase price or sales price |
| 40000 | 40084 | Gift basket with food, candy, and non-food items, food is less than 50%, candy is between 1-99%, non-food items are 10% or less | Gift basket with food candy and non-food items where (1) food is less than 50% (2) candy is between 1-99% and (3) non-food items are 10% or less of the total purchase price or sales price |
| 40000 | 40085 | Gift basket with food, candy, and non-food items, food is greater than 75%, candy is less than 25%, non-food items are 10% or less | Gift basket with food candy and non-food items where(1) food is greater than 75% (2) candy is less than 25% and (3) non-food items are 10% or less of the total purchase price or sales price |
| 40000 | 40086 | Gift basket with food, candy, and non-food items, food is 90% or more, candy is less than 10%, non-food items are less than 10% | Gift basket with food candy and non-food items where (1) food is 90% or more (2) candy is less than 10% and (3) non-food items are less than 10% of the total purchase price or sales price |
| 40000 | 40080 | Gift basket with only food, or only food and candy, candy is 50% or less but greater than 10% | Gift basket with only food or only food and candy candy is 50% or less but greater than 10% of the total purchase price or sales price |
| 40000 | 40081 | Gift basket with only food, or only food and candy, candy is 10% or less | Gift basket that contains only food and taxable candy candy is 10% or less of the total purchase price or sales price |
| 40000 | 40082 | Gift basket with only food, or only food and candy, candy is more than 50% | Gift basket that contains only food and taxable candy candy is more than 50% of the total purchase price or sales price |
| 40000 | 40087 | Gift basket with popcorn and candy, popcorn is 50% or more but less than 90% | Gift basket with popcorn or candy popcorn is 50% or more but less than 90% of the total purchase price or sales price |
| 40088 | Gift basket with popcorn or candy, candy is 50% or more | Gift basket with popcorn or candy candy is 50% or more of the total purchase price or sales price | |
| 10000 | 10005 | Gift card | Gift certificates are treated like cash. No sales tax is collected at the time the certificate is purchased. When a customer presents a gift certificate the customer receives credit against the total cost of the purchase and pays the difference if any. The sales tax applies to the total amount of the purchase not the amount due after the certificate is deducted. |
| 91000 | 91041 | Graphic Design Review Service | The analysis of an electronic graphic design file to ensure that the file meets the technical requirements for printing. |
| 91000 | 91040 | Graphic Design Service | The creation of an electronic file or template with text images design or artwork primarily used to create printed copies of the original file. |
| 20070 | 20091 | Graphing calculators | Graphing calculators |
| 20190 | 20192 | Ground anchor systems | Ground anchor systems |
| 90500 | 90502 | a locking container or other enclosure equipped with a padlock, key lock, combination lock, or other locking device that is designed and intended for the secure storage of one or more firearms | |
| 90500 | 90503 | any integral device to be equipped or installed on a firearm that permits the user to program the firearm to operate only for specified persons designated by the user through computerized locking devices or other means integral to and permanently part of the firearm | |
| 90500 | 90504 | any integral device to be equipped or installed on a firearm that permits the user to program the firearm to operate only for specified persons designated by the user through computerized locking devices or other means integral to and temporarily part of the firearm | |
| 20200 | 20206 | Hamster or rabbit substrate | Hamster or rabbit substrate |
| 51170 | 51173 | Hand soap, bar soap, and body wash | Hand soap bar soap and body wash |
| 21000 | 21208 | Hand tools | Hand tools |
| 20020 | 92001 | Handbags | Handbags and purses are personal carrying bags. Handbags are not coin purses diaper bags back packs belt bags fanny packs or wallets - for these items use parent category Clothing Accessories TIC 20020. |
| 21000 | 21202 | Handheld pipe cutters | Handheld pipe cutters |
| 20020 | 92002 | Handkerchiefs | Handkerchiefs are typically a hemmed square of thin favric intended for personal hygene.Handkerchiefs are not bandanas scarves or sweatbands - for these items use parent category Clothing Accessories TIC 20020. |
| 20030 | 20305 | Hard hats and other head protection | Hard hats and other head protection |
| 91070 | 91072 | Health Club | Health Club Membership Fees include initiation fees membership fees or dues for access to or use of the property or facilities of a health and fitness athletic sporting or shopping club or organization. |
| 50000 | 54185 | Hearing aids | Hearing aids |
| 20030 | 20303 | Hearing protection items | Hearing protection items |
| 91000 | 91010 | Help Desk Support | Troubleshooting and error resolution support via phone billed at a flat rate regardless of the amount of support actually used. |
| 20030 | 20306 | High-visibility safety vests | High-visibility safety vests |
| 20040 | 92021 | Hunting Clothing | Hunting Clothing including camouflage and blaze orange jackets pants jumpsuits outfits etc. |
| 20160 | 20168 | Hurricane Shutters | Hurricane Shutters |
| 20050 | 92009 | Imitation fur clothing | Imitation fur clothing is clothing fabricated with material made of synthetic fibers to resemble animal fur. Imitation fur clothing does not include pillows rugs or toupees. |
| 21000 | 21100 | Impact-Resistant Doors, Garage Doors, and Windows | Impact resistant doors impact resistant garage doors impact resistant windows labeled as such or having an impact-resistant rating for commercial or residential use |
| 99997 | 99999 | In-Store Sales | This special In-store sales category is for bulk import of transactions where the detail is not known by TaxCloud and the retailer will have all necessary information to substantiate the tax amounts collected. This TIC should only be used if it is not possible to know the details of each purchase. The amount can be a combination of taxable and non-taxable sales. |
| 10000 | 11014 | Inbound freight | Inbound freight is the charge by the seller to its customer for the cost of transportation shipping postage and similar charges that the seller pays to its supplier to receive the property. |
| 21000 | 21200 | Industry textbooks and code books | Industry textbooks and code books |
| 92050 | Infant and Child Products and Supplies | Infant and Toddler Products and Supplies. For specific infant and child products and supplies use TICs 92051 through 92061. | |
| 92050 | 92051 | Infant Supplies | BibsReceiving BlanketsRubber Pants(?)FormulaDiaper Pins |
| 20000 | 92023 | Infant Supplies | this tic is deprecated the new tic is 92051 for Infant SuppliesBibsReceiving BlanketsRubber Pants(?)FormulaDiaper CreamDiaper PinsWipes |
| 30070 | 93202 | Infrastructure as a Service | Infrastructure as a Service means remote single-tenant or multi-tenant server computer instance(s) where the customer remotely manages such remote resource. |
| 11099 | 90041 | Installation Services (deprecated) | Installation Services (deprecated) - This is a non-standard taxability code.Please use TIC 10040 for installation fees related to installation or configuration of tangible personal property. |
| 51001 | 51055 | Insulin | Insulin |
| 51002 | 51075 | Insulin | Insulin |
| 20020 | 92100 | Jewelry | Real or immitation |
| 90400 | 90406 | Juice | Juice must have at least 25% natural fruit juice. |
| 50000 | 52245 | Kidney dialysis equipment | Kidney dialysis equipment |
| 21000 | 21205 | Ladders | Ladders |
| 96100 | 96103 | Laundry detergent and supplies: powder, liquid, or pod detergent; fabric softener; dryer sheets; stain removers; bleach | Laundry detergent and supplies: powder liquid or pod detergent; fabric softener; dryer sheets; stain removers; bleach |
| 20200 | 20207 | Leashes, collars, and muzzles for pets | Leashes collars and muzzles for pets |
| 21000 | 21211 | LED flashlights | LED flashlights |
| 94000 | 94002 | Lumber | Wood that is cut shaped and treated for construction or fabrication. After purchase lumber is usually processed further to take the form desired by the user and typically becomes part of a final product. Intended uses include but are not limited to buildings structures and furniture. Lumber shall include:Stud;Plank;Beam;Pole;Post. |
| 91000 | 91021 | Mandatory Gratuity (charge does not exceed 20% of sales price) | A mandatory gratuity is an additional amount of consideration that does not exceed 20% of the sales price is imposed on the customer by the seller and is required to be paid over to the seller's employee or employees (usually a waiter bartender bellhop valet etc.). Use TIC 91022 for mandatory gratuities that exceed 20% of the sales price. |
| 91000 | 91022 | Mandatory Gratuity (charge exceeds 20% of sales price) | A mandatory gratuity is an additional amount of consideration that exceeds 20% of the sales price is imposed on the customer by the seller and the seller is required to pay the entire gratuity over to the seller's employee or employees (usually a waiter bartender bellhop valet etc.). Use TIC 91021 for mandatory gratuities that do not exceed 20% of the sales price. |
| 20180 | 20181 | Manual can opener | Manual can opener |
| 90101 | 90106 | Maryland flag | The flag of the state of Maryland. |
| 90101 | 90107 | Massachusetts flag | The flag of the state of Massachusetts. |
| 40000 | 90010 | Meal Replacement | Meal replacements are dietary supplements that do not meet the definition of dietary supplements (see Food-Related TIC: 40020) as established by the U.S. Food and Drug Administration (FDA).Meal replacements may come in many forms including tablet capsule powder softgel gelcap or liquid.Meal replacements are not required to be labeled as dietary supplements identifiable by the Supplemental Facts box found on the label and as required pursuant to 21 C.F.R. Section 101.36 (Food and Drug Administration Department of Health and Human Services Nutrition Labeling Requirements and Guidelines of dietary supplements). |
| 50000 | 90200 | Medical Records | The provision of medical records to an individual hospital or healthcare provider via hardcopy. |
| 91000 | 91070 | Membership fees | Membership Fees are charges for initiation fees membership fees or dues for access to or use of the property or facilities of a health and fitness athletic sporting or shopping club or organization.Membership Fees are not Admission Fees or Tuition. |
| 91061 | 91060 | Merchant Operated | Merchant Operated Rental Equipment is tangible personal property that is rented leased licensed to customers and staffed or operated by the company that is providing the rental. |
| 90400 | 90405 | Milk | Milk and Milk products includes alternative sources of milk including goats milk soy milk almond milk etc. |
| 50000 | 53000 | Mobility enhancing equipment | Mobility enhancing equipment means equipment including repair and replacement parts to same but does not include durable medical equipment that:Is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either in a home or a motor vehicle;Is not generally used by persons with normal mobility; andDoes not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer. |
| 90100 | 90119 | National flags | Flags that represent countries or nations. |
| 90101 | 90108 | New Jersey flag | The flag of the state of New Jersey. |
| 90101 | 90109 | New York flag | The flag of the state of New York. |
| 31000 | 93110 | News and Information | News and information includes newspapers and periodicals delivered electronically. |
| 93110 | 93111 | Newspapers | Newspapers are published works that appear as new editions on a daily (or faster) schedule.Does not include video audio podcasts electronic books periodicals or any other electronic goods. |
| 20160 | 20166 | Nonelectric food storage coolers | Nonelectric food storage coolers |
| 90100 | 90118 | Novelty and Organizational Flags | Flags used for sporting and recreational events or flags used to indicate a group team organization or other non-governmental entity. |
| 93102 | 93104 | Online Games | Online games include subscriptions to one or more online games. Customers pay periodic subscription fees to gain access to server- or internet-based games (or virtual worlds). Any related or required game software is separate from an online games service. |
| 20040 | 92020 | Other Helmets | Other helmets are devices designed to attenuate impacts to the head sustained while performing a sport or other activity. Other helmets are not hats or headdresses designed for fashion religious or entertainment purposes (see Clothing accessories TIC: 20020). |
| 21000 | Other Sales Tax Holiday Items | ||
| 31000 | 93101 | Other/Miscellaneous | Digital goods means any electronically delivered (downloaded) digital good with rights for permanent use; for example a desktop wallpaper or mobile phone ringtone or theme.Does not include prewritten computer software delivered electronically including or apps for mobile devices which are considered prewritten software (TIC: 30050). Use TIC 30050 for prewritten computer software delivered electronically. |
| 51002 | 51155 | Over-the-counter | Over-the-counter |
| 51001 | 51135 | Over-the-counter | Over-the-counter |
| 51002 | 51115 | Oxygen | Oxygen |
| 51001 | 51095 | Oxygen | Oxygen |
| 50000 | 52125 | Oxygen delivery equipment | Oxygen delivery equipment |
| 60000 | 61325 | Paging service | Paging service means a telecommunications service that provides transmission of coded radio signals for the purpose of activating specific pagers; such transmissions may include messages and/or sounds. |
| 92500 | 92503 | Paper Money | Paper Money which is not legal tender in the United States |
| 91080 | 91082 | Participant Admission fees | Participant Admission Fees are charges for admission to places of amusement entertainment and sports where the purchaser will be actively participating in the performance event or activity.Participant Admission Fees are not the same as Equipment Rentals where a purchaser is charged for the rental use of equipment or accessories used in an activity (e.g. bicycles boats bowling shoes fishing equipment horses (for horseback riding) skates golf carts jet skis go carts etc.). |
| 90101 | 90110 | Pennsylvania flag | The flag of the state of Pennsylvania. |
| 93110 | 93115 | Periodicals | Periodicals are published works that appear as new editions at regular intervals of more than one day.Does not include video audio podcasts electronic books newspapers or any other electronic goods. |
| 30100 | 93013 | Personal Digital Assistants (PDAs) | A personal digital assistant (PDA) is a handheld data organizer.This does not include smartphones such as Blackberry(R) iPhone(R) Android(R) etc. |
| 20200 | 20210 | Pet beds | Pet beds |
| 20200 | 20203 | Collapsible or travel-sized food or water bowls for pets | Collapsible or travel-sized food or water bowls for pets |
| 20200 | 20208 | Pet pads | Pet pads |
| 20150 | 20200 | Pet Related Disaster Preparedness Supplies | Pet Related Disaster Preparedness Supplies |
| 20200 | 20205 | Pet waste disposal bags | Pet waste disposal bags |
| 21000 | 21204 | Plumbing inspection equipment | Plumbing inspection equipment |
| 20160 | 20161 | Disaster preparedness portable generators and power cords | Disaster preparedness portable generators and power cords to provide light or communications or preserve food in the event of a power outage. For disaster preparedness general supplies please use TIC 20160 |
| 20200 | 20211 | Portable pet kennels or pet carriers | Portable pet kennels or pet carriers |
| 20160 | 20167 | Portable power banks | Portable power banks |
| 20160 | 20162 | Portable self-powered light sources | Portable self-powered light sources including flashlights lanterns and candles |
| 20160 | 20163 | Portable self-powered radios, two-way radios, or weather-band radios | Portable self-powered radios two-way radios or weather-band radios |
| 10000 | 11099 | Postage/Delivery | Delivery charges means charges by the seller of personal property or services for preparation and delivery to a location designated by the purchaser of personal property or services including but not limited to transportation shipping postage handling crating and packing.Unless a seller separately states the delivery charges or components of delivery charges on the invoice or similar billing document given to the purchaser those non-separately stated charges will not qualify for the exclusion from sales price.The exclusion of delivery charges for direct mail shall apply to any sale involving the delivery or mailing of: direct mail; printed material that would otherwise be direct mail that results from a transaction that a state considers the sale of a service; or printed material delivered or mailed to a mass audience when the costs of the printed materials are not billed directly to the recipients and is the result of a transaction that includes the development of billing information or the provision of data processing services.If a shipment includes exempt property and taxable property the seller should allocate the delivery charge by using:A percentage based on the total sales prices of the taxable property compared to the total sales prices of all property in the shipment; orA percentage based on the total weight of the taxable property compared to the total weight of all property in the shipment.The seller must tax the percentage of the delivery charge allocated to the taxable property but does not have to tax the percentage allocated to the exempt property. |
| 10001 | 11011 | Transportation, shipping, postage, and similar charges by USPS | Transportation shipping postage and similar charges by USPS.IMPORTANT: TIC 11011 should only be used if your are charging your customer your actual shipping cost as can be demonstrated by your invoice from your shipping provider AND use the USPS for shipping.If you offer "Flat Rate Shipping" (regardless of your actual shipping costs) or if you markup your shipping charges (charing your customers more than your actual shipping cost) you should use Shipping TIC 11013. |
| 10001 | 11013 | Transportation, shipping, postage, and similar charges where the charge is marked up. | Transportation shipping postage and similar charges where the seller marks up the shipping charge (charging your customers more than your actual shipping cost). |
| 10001 | 11012 | Transportation, shipping, postage, with pick-up option | Transportation shipping postage and similar charges.IMPORTANT: TIC 11012 should only be used if your are charging your customer your actual shipping cost and the customer has the option to pick-up the order as can be demonstrated by your invoice from your shipping provider.If you offer "Flat Rate Shipping" (regardless of your actual shipping costs) or if you markup your shipping charges (charing your customers more than your actual shipping cost) you should use Shipping TIC 11013. |
| 90102 | 90117 | POW-MIA | The official POW-MIA flag which is recognized by U.S. Public Law 101-355. |
| 21000 | 21201 | Power tool batteries | Power tool batteries |
| 21000 | 21206 | Power tools | Power tools |
| 41000 | 41041 | Prepared food that can only be consumed off-premises | Food prepared by a seller that is picked up by or delivered to the purchaser. The food is not for immediate consumption or on premise consumption since the seller does not have premises (tables/chairs/sitting area) available to the purchaser. |
| 41000 | 41040 | Prpared uncooked food | Prepared uncooked food is prepared food that is:Sold without eating utensils provided by the seller and;Ordinarily requires cooking (as opposed to just reheating) by the consumer prior to consumption.Example: Take-and-bake pizza which is prepared by the seller with specific ingredients and topings based upon a purchaser-specific order but is sold to the purchaser in an uncooked or partially-cooked state. |
| 30100 | 93016 | Printer Supplies | Printer supplies include paper inks toner cartridges and repair and/or maintenance parts for printers (TIC: 93015).Printer supplies do not include printers computers computer peripherals or furniture. |
| 30100 | 93015 | Printers | Printers include any computer- or network-connected laser ink jet thermal transfer or dot matrix printer.Printers do not include computer peripherals (TIC: 93011) or printer supplies (TIC: 93016). |
| 50000 | 54000 | Prosthetic devices | Prosthetic device means a replacement corrective or supportive device including repair and replacement parts for same worn on or in the body to:Artificially replace a missing portion of the body;Prevent or correct physical deformity or malfunction; orSupport a weak or deformed portion of the body.Prosthetic device does not include:Corrective eyeglasses; orContact lenses. |
| 20030 | 20302 | Protective coveralls | Protective coveralls |
| 92030 | 92031 | Religious Materials and Texts | Religious Materials and Texts include Bibles Korans Testaments religious papers song books or literature used for religious instruction and teaching.Note: Sales tax exemptions for religious texts have been challenged in the courts and although several states may still have such exemptions in statute most of those states are permanently enjoined from enforcing the exemption. |
| 20070 | 92017 | Religious Materials and Texts | this tic is deprecated. The new tic is 92031 for Religious Materials. Religious Materials and Texts include Bibles Korans Testaments religious papers song books or literature used for religious instruction and teaching.Note: Sales tax exemptions for religious texts have been challenged in the courts and although several states may still have such exemptions in statute most of those states are permanently enjoined from enforcing the exemption. |
| 20150 | 92018 | Religious Materials and Texts | this tic is deprecated. PLEASE USE TIC 92017 (IN SCHOOL SUPPLIES)Religious Materials and Texts include Bibles Korans Testaments religious papers song books or literature used for religious instruction and teaching.Note: Sales tax exemptions for religious texts have been challenged in the courts and although several states may still have such exemptions in statute most of those states are permanently enjoined from enforcing the exemption. |
| 92030 | Religious Products | Religious products. Use TIC 92031 for religious materials and texts. Use TIC 92302 for Altar paraphernalia sacramental chalices and similar church supplies and equipment. | |
| 30070 | 93204 | Remote CPU Service | Remote CPU Service means sperately stated remote computing resources which may include remote storage. |
| 30070 | 93201 | Remote Data Processing Service | Remote Data Processing Service means remote data processing service that is not controlled or directed by the customer using specialized or proprietary software. |
| 30070 | 93200 | Remote Data Processing Software | Remote Data Processing Software means remote data processing service controlled or directed by the customer using specialized or proprietary software. |
| 30070 | 93203 | Remote Storage Service | Remote Storage Service means sperately stated remote data storage capacity. |
| 30040 | 30070 | Remotely Accessed Prewritten Software | Remotely Accessed Prewritten Software means prewritten computer software accessed by the purchaser remotely (not downloaded).Remote access to prewritten software does not include subscription-based access to newspapers (TIC: 93113) periodicals (TIC: 93117) online gaming (TIC: 93104) audio streaming (TIC: 31090) video streaming (TIC: 31060) or any other electronically delivered (downloaded) goods.Merchant Advisory: Remotely Accessed Prewritten Software more commonly known as cloud computing is an activity that creates many layers of complexity in regards to sales tax. This is due to the fact that the technology has evolved faster than the tax laws or regulators ability to address the issue. While some states have addressed the issue of taxability they differ in what determines taxability. For example Pennsylvania has ruled that remote access is taxable if the end user is located in Pennsylvania regardless of the location of the Application Service Provider (ASP) server (SUT-12-001). On the other hand Utah has determined that remote access on servers located outside of Utah is not taxable (PLR 10-011).Important: Due to the rapidly evolving nature of digital goods and cloud computing you should consult with your legal counsel or a tax professional to determine the most appropriate digital goods TIC. |
| 30070 | 93205 | Remotely Accessed Software for Business use | Remotely Accessed Software for Business Use means prewritten remotely accessed software used exclusively for business purposes. Note: In all but one state this TIC 93205 is identical to TIC 30070 (Remotely Accessed Prewritten Software). |
| 30070 | 93206 | Remotely Accessed Software for personal use | Remotely Accessed Software for Personal Use means prewritten remotely accessed software used exclusively for non-business purposes. Note: TIC 93205 is business use while TIC 30070 (Remotely Accessed Prewritten Software) type is not specific |
| 91061 | 91063 | Rental Parts or Supplies | Rental Equipment Supplies are expendable or nonexpendable repair or replacement part sold to become part of “rental equipment” and documentation relating to each purchased Rental Equipment Supply specifically itemizes the actual item of “rental equipment” to which the purchased item is intended to be attached as a repair or replacement part. |
| 52000 | 52512 | Repair and replacement parts for breast pump which are for single patient use | Repair and replacement parts for breast pump which are for single patient use |
| 52000 | 52543 | Repair and replacement parts for breast pump kit which are for single patient use | Repair and replacement parts for breast pump kit which are for single patient use |
| 91070 | 91074 | Retail Club | Retail Club membership fees or dues related to the anticipated sale of tangible personal property at a discounted price for persons who have paid such membership fees or dues. |
| 20180 | 20182 | Reusable ice | Reusable ice |
| 90101 | 90111 | Rhode Island flag | The flag of the state of Rhode Island. |
| 20030 | 20301 | Safety glasses | Safety glasses ($50 or less per pair or the equivalent if sold in sets of more than one pair) |
| 20150 | 20170 | Disaster preparedness safety supply | Disaster preparedness safety supplies include:Carbon monoxide detectorsSmoke detectorsFire extinguishersFirst aid kits. Use 20173 for carbon monozide detectors 20171 for smoke detectors 20172 for fire extinguishers and 20174 for first aid kits. |
| 92010 | 92013 | Scarves | Scarves are pieces of fabric worn around the neck or near the head for warmth religion or fashion. This does not include bandanas or pocket squares. |
| 40000 | 40031 | Seeds and plants for use in gardens to produce food for the personal consumption of a household | Seeds and plants for use in gardens to produce food for the personal consumption of a household |
| 99997 | 11110 | Seller State Responsible | Seller State Responsible is a very special category of state and local taxes on a retail sale that are imposed on the seller if the state statute authorizing or imposing the tax provides that the seller may but is not required to collect such tax from the consumer. The tax must be separately stated on the invoice bill of sale or similar document given to the purchaser.IMPORTANT: Do not use this TIC unless you are absolutely confident (as advised by your tax counsel) that this is the proper TIC for your sales activity. |
| 99997 | 11120 | Seller Tribal Responsible | Seller Tribal Responsibility is a very special category of tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may but is not required to collect such tax from the consumer.IMPORTANT: Do not use this TIC unless you are absolutely confident (as advised by your tax counsel) that this is the proper TIC for your sales activity. |
| 20000 | 92022 | Sewing Materials | Sewing Materials become part of clothing including but not limited to buttons fabric lace thread yarn and zippers. |
| 11099 | 90022 | Shipping (optional customer pickup) | Shipping Charges (where local pickup is an option)Many states always tax shipping charges—but a few states (such as Florida and Missouri) actually provide an exemption from sales tax on shipping charges if the purchaser has the option to avoid the shipping charge by picking up the item locally.Only use this TIC 90022 if the transaction must meets the following criteria.The shipping charge is separately stated on the invoice.The purchaser has the option of picking up the purchased item(s) thus avoiding the shipping charge.In other words if the shipping charges cannot be avoided then the shipping charges are taxable. |
| 21000 | 21213 | Shop lights | Shop lights |
| 21000 | 21210 | Shovels and rakes | Shovels and rakes |
| 93115 | 93116 | Single Issue | Downloadable single issues of periodicals. |
| 93111 | 93112 | Single Issue | Downloadable single issues of newspapers. |
| 20170 | 20171 | Smoke detectors or smoke alarms | Smoke detectors or smoke alarms |
| 20040 | 92008 | Snow Suits | Snow Suits are made to be worn over the rest of the clothes when engaged in winter activities including Skiing Snowboarding or Snowmobiling. They may be one-piece in the form of a jumpsuit or two-piece in the form of specialized pants and coat.Snow Suits are not overalls or jackets (See Clothing TIC: 20010). |
| 91070 | 91073 | Social or Civic Organization | Social or Civic Organization Membership Fees include initiation fees membership fees or dues for access to or use of the property or facilities of a social or civic association. Such social or civic association must be registered with the IRS as a tax-exempt organization. |
| 90100 | 90102 | Special causes flags | Flags designed to raise social and civic awareness and show support for causes and movements. |
| 10000 | 99997 | Specialized | Specialized reporting TICs allow retailers to report other non-sales tax reporting items to TaxCloud for inclusion in sales tax reports. |
| 20000 | 92010 | Specialty clothing | Specialty clothing includes garments that are used for very special occasions such as coronations graduations parades religious rites and trials. |
| 91080 | 91081 | Spectator Admission fees | Spectator Admission Fees are charges for admission to places of amusement entertainment and sports where the purchaser will be watching the performance event or activity but not participating. |
| 91061 | 91064 | Sports or Amusement | Rental Sports or Amusement Equipment are charges made for the privilege of using items for amusement sports entertainment or recreational activity such as trampolines golf carts jet skis snow skis snowboards bicycles etc. |
| 90100 | 90101 | State and province flags | Flags and banners that represent states and provinces. Use this TIC if none is listed below for a specific state or province. |
| 93111 | 93113 | Subscription | Subscription means access to newspapers that are delivered via download or accessed online. Customers pay periodic subscription fees for access. |
| 93115 | 93117 | Subscription | Subscription means access to periodicals that are delivered via download or accessed online. Customers pay periodic subscription fees to gain/maintain access. |
| 31099 | 31121 | Subscriptions to products transferred electronically | Subscriptions to products transferred electronically |
| 51170 | 51174 | Sunscreen and sunblock | Sunscreen and sunblock |
| 92010 | 92012 | Swim suits | Swimsuits are clothing designed to be worn while engaging in a water-based activity or during activity in the sun. This does include not hats or sunglasses. |
| 20190 | 20191 | Tarpaulins or other flexible waterproof sheeting | Tarpaulins or other flexible waterproof sheeting |
| 91061 | 91065 | For Tax Exempt Project | Rental Equipment for For Tax Exempt Projects are charges made for the privilege of using items for use on the site of any tax exempt project (any corporation foundation organization or institution or services which are exempted from taxation under the provisions of section 801(c)(3) of the Federal Internal Revenue Code) or while being used exclusively for the transportation of materials for any tax exempt project. |
| 90400 | 90409 | Tea | Tea includes all liquid leaf and powdered forms except hot tea which is considerd Prepared Food (41000). |
| 90101 | 90112 | Tennessee flag | The flag of the state of Tennessee. This TIC should be used only by nonprofit sellers. If you are not a nonprofit seller please use the TIC 90101 State and province flags. |
| 99997 | 99995 | Tire Fees | Tire Fees In addition to sales tax many states levy an additional fee on the sale of replace replacement tires for vehicles including cars trucks trailers aircraft farm equipment etc. Tire Fees vary by state and are typically a flat fee (i.e. $10.00) rather than percentage of the "Sales Price". Tire Fees typically must be displayed as a distinct line-item on a customer invoice but are not subject to sales tax.As of 2013 these fees are: |
| StateFeeAL$1.00 per tireAK$2.50 per tireAZ2% fee up to $2.00 per tireAR$2.00 per passenger tire$5.00 per medium truck tireCA$1.75 per tireCO$1.50 per tireFL$1.00 per tireGA$1.00 per tireIL$2.50 per tireIN$0.25 per tireIA$1.00 per tireKS$0.25 per tireKY$1.00 per tireLA$2.00 per passenger/light truck tire$5.00 per medium truck tire$10.00 per large (off road) tireME$1.00 per tireMD$0.80 per tireMS$1.00 per tire - rim size less than 24 inches$2.00 per tire - rim size 24 inches or moreMO$0.50 per tireNE$1.00 per tireNV$1.00 per tireNJ$1.50 per tireNY$2.50 per tireNC2% of cost of tire - rim size less than 20 inches1% of cost of tire - rim size 20 inches or moreOH$1.00 per tireOK$2.50 per tire - rim size 19.5 inches or less $3.50 per tire - rim size more than 19.5 inchesPA$1.00 per tireRI$0.50 per tireSC$2.00 per tireTN$1.35 per tireUT$1.00 per tireVA$0.50 per tireWA$1.00 per tire | |||
| 96100 | 96102 | Toilet Tissue | Toilet tissue. Disposable household paper products other than toilet tissue should be classified as 96101 |
| 20030 | 20304 | Tool belts | Tool belts |
| 21000 | 21209 | Tool boxes | Tool boxes |
| 21000 | 21207 | Tool boxes for vehicles | Tool boxes for vehicles |
| 96100 | 96106 | Trash bags | Trash bags |
| 90119 | 90103 | United States flag | The flag of the United States of America. Sales sourced to Tennessee or Vermont have special rules depending on the seller. Please see the TICs for Tennessee and Vermont flags. |
| 40000 | 90012 | Unprepared Food | Food that is sold unheated or unprepared for the consumer. This description includes food consumed off the business premises and is intended to be eaten at home. |
| 99997 | 99998 | Use Tax Reporting | This special Ues Tax Reporting category is for bulk reporting of the retailers own operational use tax self-remittance obligations. |
| 90101 | 90113 | Vermont flag | The flag of the state of Vermont. This TIC should be used only by nonprofit veterans organizations. If you are not a nonprofit veterans organization please use the TIC 90101 State and province flags. |
| 90101 | 90115 | Virginia flag | The flag of the state of Virginia. This TIC applies only if the seller is a government agency. |
| 40000 | 90011 | Vitamins | Non-prescription vitamins are generally taxed similar to dietary supplements (TIC: 40020).Vitamins here refers to nutritional supplements that provide vitamins organic compounds that are needed in small amounts for normal growth and activity of the body. |
| 91000 | 91020 | Voluntary Gratuity | An additional consideration provided by a customer to a service provider usually a waiter bartender bellhop valet etc. The additional consideration is entirely voluntary by the customer and left only to the service provider not the restaurant bar hotel or the business who employs the service provider. Voluntary gratuities are typically left in cash or added to a charge receipt on a blank line where the customer has the sole discretion pertaining to the amount. Any gratuity added to a charge receipt is subsequently turned over to the service provider in full. For mandatory gratuities use TIC 91021 or 91022. |
| 91000 | 91100 | Waste collection and removal services | Waste collection and removal services |
| 90400 | 90401 | Water | Water means nonflavored mineral sparkling filtered or tap water. Tax treatment may vary by the volume of contaniers in which water is sold (less than a gallon vs. one gallon or more).Water does not include Flavored Water (90404) |
| 30000 | 20106 | Water-Conserving Products | Water-conserving products are items that are used or planted for conserving or retaining groundwater recharging water tables or decreasing ambient air temperature and thus limiting water evaporation. Examples include a soaker or drip-irrigation hose a moisture control for a sprinkler or irrigation system mulch a rain barrel or an alternative rain and moisture collection system a permeable ground cover surface that allows water to reach underground basins aquifers or water collection points plants trees and grasses water-saving surfactants and soil and compost. |
| 30000 | 20105 | WaterSense Products | WaterSense Product means a product that meets the water efficiency and performance criteria set by the United States Environmental Protection Agency and is authorized to bear the United States Environmental Protection Agency WaterSense label. Covered products are those listed at http://www.epa.gov/WaterSense/products/index.html or successor address. |
| 31000 | 93119 | Web Site (subscriptions-based) | See Remote Access to Prewritten Software TIC: 30070. |
| 90101 | 90116 | West Virginia flag | The flag of the state of West Virginia. This TIC applies only to regulation-sized flags. |
| 20200 | 20201 | Wet dog or cat food if sold individually in a can or pouch or the equivalent if sold in a box or case | Wet dog or cat food if sold individually in a can or pouch or the equivalent if sold in a box or case |
| 90101 | 90114 | Wisconsin flag | The flag of the state of Wisconsin. |
| 20010 | 20013 | Work Boots | Work Boots |
| 20030 | 20300 | Work gloves | Work gloves |
| 91070 | 91071 | Youth Club | Youth Club Membership Fees are initiation fees membership fees or dues for access to or use of the property or facilities if a club or organization whose members are predominantly age 18 or under. |