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.

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; and
• disaster preparedness fastening supplies.

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:

1. 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;
2. Installation or maintenance of wiring or equipment on a customer's premises;
3. Tangible personal property;
4. Advertising, including but not limited to directory advertising;
5. Billing and collection services provided to third parties;
6. Internet access service;
7. 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;
8. Ancillary services; or
9. Digital 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.

Generic Services TIC 91000

About Services and Taxability

Unlike 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.

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 paper
• Display cases and merchandising equipment
• Fans
• Signs, circulars, show cards and posters
• Vending machines and equipment
• Building 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.

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.

1. 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.
2. 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.
3. If a shipment includes exempt property and taxable property, the seller should allocate the delivery charge by using:
1. A percentage based on the total sales prices of the taxable property compared to the total sales prices of all property in the shipment; or
2. A percentage based on the total weight of the taxable property compared to the total weight of all property in the shipment.
4. 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.

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.

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.

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.

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:

1. Handling, crating, packing, preparation for mailing or delivery, and similar charges (TIC: 11020);
2. Transportation, shipping, and similar charges (TIC: 11021); or
3. Postage (TIC: 11022).

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.

1. The shipping charge is separately stated on the invoice.
2. 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.

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.

Clothing means all human wearing apparel suitable for general use. The following list contains examples and is not intended to be all-inclusive.

1. "Clothing" shall include:
1. Aprons, household and shop;
2. Athletic supporters;
3. Baby receiving blankets;
4. Bathing suits and caps;
5. Beach capes and coats;
6. Belts and suspenders;
7. Boots;
8. Coats and jackets;
9. Costumes;
10. Diapers, children and adult, including disposable diapers;
11. Ear muffs;
12. Footlets;
13. Formal wear;
14. Garters and garter belts;
15. Girdles;
16. Gloves and mittens for general use;
17. Hats and caps;
18. Hosiery;
19. Insoles for shoes;
20. Lab coats;
21. Neckties;
22. Overshoes;
23. Pantyhose;
24. Rainwear;
25. Rubber pants;
26. Sandals;
27. Scarves;
28. Shoes and shoe laces;
29. Slippers;
30. Sneakers;
31. Socks and stockings;
32. Steel-toed shoes;
33. Underwear;
34. Uniforms, athletic and non-athletic; and
35. Wedding apparel.
2. "Clothing" shall not include:
1. Belt buckles sold separately;
2. Costume masks sold separately;
3. Patches and emblems sold separately;
4. Sewing equipment and supplies, including but not limited to: knitting needles, patterns, pins, scissors, sewing machines, sewing needles, tape measures, and thimbles; and
5. Sewing materials that become part of “clothing,” including but not limited to: buttons, fabric, lace, thread, yarn, and zippers.

Use TIC 92062 for baby and toddler clothing, apparel and shoes, Use TIC 20014 for maternity clothing.

Adult Diapers include supplies for ostomy care or bladder dysfunction, including:

1. 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.
2. 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.

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:

1. Briefcases;
2. Cosmetics;
3. Hair notions, including, but not limited to, barrettes, hair bows, and hair nets;
4. Handbags;
5. Handkerchiefs;
6. Sunglasses, non-prescription;
7. Umbrellas;
8. Wallets;
9. Watches; and
10. Wigs and hairpieces.

Clothing accessories or equipment does not include Jewelry (TIC: 92100). Use TIC 20021 for non-prescription sunglasses.

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:

1. Breathing masks;
2. Clean room apparel and equipment;
3. Ear and hearing protectors;
4. Face shields;
5. Hard hats;
6. Helmets;
7. Paint or dust respirators;
8. Protective gloves;
9. Safety glasses and goggles;
10. Safety belts;
11. Tool belts; and
12. Welders 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

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:

1. Ballet and tap shoes;
2. Cleated or spiked athletic shoes;
3. Gloves, including, but not limited to, baseball, bowling, boxing, hockey, and golf;
4. Goggles;
5. Hand and elbow guards;
6. Life preservers and vests;
7. Mouth guards;
8. Roller and ice skates;
9. Shin guards;
10. Shoulder pads;
11. Ski boots;
12. Waders; and
13. Wetsuits and fins.

this tic is deprecated the new tic is 92051 for Infant Supplies

• Bibs
• Receiving Blankets
• Rubber Pants(?)
• Formula
• Diaper Cream
• Diaper Pins
• Wipes

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.

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.

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.

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

Firearms and Hunting Supplies includes items used for hunting. The following list contains examples and is not intended to be all-inclusive.

1. "Firearms and Hunting Supplies" shall include:
1. Bullets;
2. Gunpowder loaded into the muzzle of a firearm;
3. Shotgun Shells;
4. Armguards;
5. Arrows;
6. Arrow Rests;
7. Belts designed for hunting;
8. Bows and Bow Accessories;
9. Bow Sights;
10. Bow String and String Accessories;
11. Bow Fishing Accessories;
12. Choke Tubes;
13. Cleaning and Refinishing Products;
14. Crossbows;
15. Firearms;
16. Firearm Parts;
17. Hard or Soft Cases designed specifically for firearms and archery equipment;
18. Hearing Protection;
19. Holsters;
20. Pistols;
21. Quivers;
22. Releases;
23. Revolvers;
24. Rifles;
25. Shooting bags and pouches;
26. Shooting Rest;
27. Shooting tripod, bipod, or monopod;
28. Shotguns;
29. Sights;
30. Slings designed for hunting;
31. String Wax;
32. Suppressor;
33. Targets;
34. Trap or Target Throwers;
2. "Firearms and Hunting Supplies" shall not include:
1. Animals used for hunting;
2. All purpose cases or bags;
3. Apparel such as safety gear, camouflage clothing, jackets, hats, gloves and thermal underwear;
4. Animal Feed;
5. All Terrain Vehicles (ATVs);
6. Backpacks;
7. Binoculars;
8. Blinds;
9. Boats and Boating Equipment;
10. Boots;
11. Cameras;
12. Camera tripod;
13. Chairs and Seating;
14. Decoys;
15. Fishing Equipment;
16. Game/Food Processing Equipment;
17. Game Calls;
18. Gun Cabinets;
19. Game Calls;
20. Gun Racks;
21. Gun Safes;
22. Hunting Clothing;
23. Knives;
24. Nets;
25. Rain Gear;
26. Scent Elimination and Attractants;
27. Shoes;
28. Sunglasses;
29. Taxidermy Supplies;
30. Tree stands;
31. Trucks;
32. Vests;

Excercise Clothing includes:

• Baseball caps and baseball tee shirts
• Gym suits and Jogging outfits
• Warm up suits, cloth sweat suits
• Bowling shirts

Excercise 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)

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.

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).

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).

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).

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.

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.

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.

General disaster preparedness supplies include:

• Batteries (excluding automobile and marine batteries): AAA, AA, C, D, 6 volt, or 9 volt
• Cellular telephone batteries and chargers
• Satellite phones
• Self-powered light sources
• Portable self-powered radios, two-way radios, weather-band radios, and NOAA weather radios
• Gas or diesel fuel containers
• Non-electric food storage coolers
• Storm shutter devices

If you are selling portable generators and power cords use TIC 20161.

Disaster preparedness safety supplies include:

• Carbon monoxide detectors
• Smoke detectors
• Fire extinguishers
• First aid kits

. Use 20173 for carbon monozide detectors, 20171 for smoke detectors, 20172 for fire extinguishers, and 20174 for first aid kits.

Food-related disaster preparedness supplies include:

• Artificial ice
• Water storage container
• Manual can opener
• Bottled water

Disaster preparedness Fastening supplies include:

• Bungee cords
• Rope
• Ratchet straps
• Duct tape
• Boat anchor
• Fender, anchor chain, dock line or similar device
• Tarpaulins and other flexible waterproof sheeting
• Ground anchor or tie down kits

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.

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.

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.).

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.).

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.

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:

1. Computer software maintenance contracts with respect to prewritten computer software;
2. Optional computer software maintenance contracts;
3. Mandatory computer software maintenance contracts;
4. Optional computer software maintenance contracts that do not include upgrades and updates delivered electronically, by load and leave, or both;
5. Computer software maintenance contracts that only obligate a vendor of computer software to provide a customer with future updates or upgrades to computer software

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.).

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.

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.

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:

1. Computer software maintenance contracts with respect to prewritten computer software;
2. Optional computer software maintenance contracts;
3. Mandatory computer software maintenance contracts;
4. Optional computer software maintenance contracts that do not include upgrades and updates delivered electronically, by load and leave, or both;
5. Computer software maintenance contracts that only obligate a vendor of computer software to provide a customer with future updates or upgrades to computer 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.

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.

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).

A personal digital assistant (PDA) is a handheld data organizer.

This does not include smartphones such as Blackberry(R), iPhone(R), Android(R), etc.

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).

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.

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.

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).

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.

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).

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).

Dietary supplement means any product, other than tobacco, intended to supplement the diet that:

1. Contains one or more of the following dietary ingredients:
1. A vitamin;
2. A mineral;
3. An herb or other botanical;
4. An amino acid;
5. A dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or
6. A concentrate, metabolite, constituent, extract, or combination of any ingredient described in above; and
2. Is 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; and
3. Is 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).

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.

Prepared food means:

1. Food sold in a heated state or heated by the seller;
2. Two or more food ingredients mixed or combined by the seller for sale as a single item; or
3. Food 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.

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).

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.

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)

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).

Deli Meats & Seafood products are a variation of prepared food, with the following qualities:

1. Sold without eating utensils provided by the seller, and;
2. Sold in an unheated (but pre-cooked) state, and;
3. Sold by weight or volume as a single item.

Example: A container of cooked shrimp.

Prepared uncooked food is prepared food that is:

1. Sold without eating utensils provided by the seller, and;
2. 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.

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:

1. Recognized in the official United State Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, and supplement to any of them; or
2. Intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease; or
3. Intended 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:

1. Drug Facts panel; or
2. A statement of the active ingredient(s) with a list of those ingredients contained in the compound, substance, or preparation.

Durable medical equipment

1. Durable medical equipment means equipment including repair and replacement parts for same, but does not include mobility enhancing equipment, which:
1. Can withstand repeated use; and
2. Is primarily and customarily used to serve a medical purpose; and
3. Generally is not useful to a person in the absence of illness or injury; and
4. Is not worn in or on the body.
2. A member state may limit its exemption to durable medical equipment:
1. By requiring a prescription;
2. Based on Medicare or Medicaid payments or reimbursement; or
3. For home use.
3. A member state may limit the exemption using any combination of the above but in no case shall an exemption certificate be required.
4. 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.
5. A member state may exclude from the product definition of durable medical equipment any of the following for purposes enacting a product-based exemption:
1. Oxygen delivery equipment not worn in or on the body, including repair and replacement parts;
2. Kidney dialysis equipment not worn in or on the body, including repair and replacement parts; or
3. Enteral feeding systems not worn in or on the body, including repair and replacement parts.
6. 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.
7. 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:
1. By requiring a prescription;
2. Based on Medicare or Medicaid payments or reimbursement; or
3. For home use.

Mobility enhancing equipment means equipment, including repair and replacement parts to same, but does not include durable medical equipment, that:

1. 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;
2. Is not generally used by persons with normal mobility; and
3. Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.

Prosthetic device means a replacement, corrective, or supportive device, including repair and replacement parts for same, worn on or in the body to:

1. Artificially replace a missing portion of the body;
2. Prevent or correct physical deformity or malfunction; or

3. Support a weak or deformed portion of the body.

   Prosthetic device does not include:

• Corrective eyeglasses; or
• Contact lenses.

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).

Disposable Medical Supplies include:

• Adhesives used for medical treatment
• Alcohol, rubbing, swabs and wipes
• Bandages, dressings, gauze, and cotton
• Blood pack units
• Corn pads and plasters for the removal of corns
• Cotton applicators, cotton rolls, cotton balls and cotton swabs
• Dental supplies used in dental treatment, including x ray film, cotton, impression and materials
• Dentist drills, disposable
• Denture products, including denture cleaners and adhesives
• Drapes, paper
• Examining table paper
• Eye pads
• First aid kits
• Gauze
• Gloves, surgical, disposable
• Hygienic needs, douche powder, vaginal preparations
• lleostomy bags
• Incontinence products, including incontinence pants
• Infusion pumps
• Lancets
• Lubricating jelly
• Medicine cups, disposable
• Nasal Strips
• Needles and syringes, disposable
• Orthodontic brackets
• Prefilled syringes for injection
• Rectal preparations
• Sheets, disposable
• Specimen containers, disposable
• Surgical instruments and supplies, single use disposable
• Surgical masks, disposable
• Sutures
• Test strips used in treatment of diabetes
• Thermal pads, disposable
• Thermometer covers, disposable
• Tongue depressor, disposable
• Tubing, intravenous
• Urine drain bag

Disability-Related Supplies include:

• Arm slings
• Automobile accessories (Disability related)
• Automobile wheelchair lifts
• Bath and Shower Chairs/stools/benches
• Bed boards
• Bed drain bags
• Bed pans
• Bed trapeze bars
• Blood glucose monitors used to treat diabetes (therapeutic devices)
• Braille teaching texts
• Breathing units, intermittent positive pressure
• Canes
• Cardiac emergency kit
• Colostomy appliances
• Commodes, chair bedside
• Commode seats, elevated for use by incapacitated persons
• Crutches
• Crutch pads
• Defibrillators
• Dialysis machines
• Diathermy machines
• Drug infusion devices
• Feeding pumps
• Fluidic breathing assistor
• Foot pads, insoles, all types
• Handrails and grab bars
• Heating pads
• Hospital beds, having side rails, electric and non electric with attachments
• Ice bags
• Inhalation therapy equipment and equipment used to provide emergency breathing assistance
• Lamps, ultraviolet and infrared
• Lifters, patient
• Lymphedema pumps
• Mattresses, alternating positive pressure
• Mattresses and covers for hospital beds
• Muscle stimulator, electronic for physical therapy
• Nasal cannula
• Orthopedic splints
• Oxygen and oxygen equipment, when used for medical treatment
• Pads, moist heat pad, alternating positive pressure pad, flotation pad, lambs wool pad
• Paraffin bath units, standard or portable
• Physical therapy equipment, when designed exclusively for use in correcting or alleviating a physical incapacity
• Postural drainage boards
• Postural support chairs
• Pump, diaphragm, pressure vacuum
• Recliner lift chairs and lift cushions
• Sitz bath
• Stair gliders for persons having a physical disability, installed in the purchaser’s home and pursuant to a physician’s prescription
• Tourniquets
• Traction 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 equipment
• Walking bars and walkers
• Wheelchairs, manual and motorized, scooters, and batteries
• Wheelchair cushions

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:

1. Adhesive Tape;
2. Alcohol. alcohol wipes, and alcohol swabs containing ethyl or isopropyl alcohol;
3. Allergy relief products;
4. Ammonia inhalants/smelling salts;
5. Analgesics (pain relievers);
6. Antacids;
7. Anti fungal treatment drugs;
8. Antiseptics;
9. Asthma preparations;
10. Astringents, except cosmetic;
11. Bandages and bandaging materials;
12. Boric acid ointments;
13. Bronchial inhalers and inhalation solutions;
14. Burn ointments and lotions, including sunburn ointments generally sold for use in treatment of sunburn;
15. Calamine lotion;
16. Camphor;
17. Castor and cod liver oil;
18. Cold sore and canker remedies;
19. Cough and cold items, such as cough drops and cough syrups;
20. Denture adhesive products;
21. Diarrhea aids and remedies;
22. Digestive aids;
23. Disinfectants, for use on humans;
24. Diuretics;
25. Earache products and ear wax removal products;
26. Enema preparations;
27. Epsom salts;
28. External analgesic patch, plaster, and poultice;
29. Eye bandage, patch, and occlusor;
30. Eye drops, lotions, ointments and washes, contact lens lubricating and rewetting solutions;
31. Family Planning, including:
1. Birth control pills
2. Condoms
3. Contraceptive creams, foams, or jellies
4. Female contraceptive sponges
5. Pessaries
6. Vaginal suppositories
32. Foot products:
1. Bunion pads
2. Callus pads and removers
3. Corn pads or plasters
4. Ingrown toenail preparations
5. Athlete's foot treatments
33. Gargles, intended for medical use;
34. Gauze;
35. Glucose for treatment or diagnosis of diabetes;
36. Glycerin products, Intended for medical use;
37. Hay fever aid products;
38. Headache relief aid products;
39. Hot or cold disposable packs for medical purposes;
40. Hydrogen peroxide;
41. Hypodermic needles and syringes;
42. Insect bite and sting preparations;
43. Insulin;
44. Ipecac;
45. Itch and rash relievers (including feminine anti-itch creams);
46. Laxatives and cathartics;
47. Lice treatments (pediculicides);
48. Liniments;
49. Lip balms, ices, and salves;
50. Lithotripters;
51. Lotions, medicated;
52. Menstrual cramp relievers;
53. Mercurochrome;
54. Milk of Magnesia;
55. Mineral oil;
56. Minoxidil for hair regrowth;
57. Motion sickness remedies;
58. Nasal drops and sprays;
59. Nicotine replacement therapies (excludes e-cigarettes) including nicotine patches, gums, and lozenges;
60. Ointments, medicated;
61. Pain relievers, oral or topical;
62. Petroleum jelly and gauze;
63. Poison ivy and oak relief preparations;
64. Rectal preparations (hemorrhoid and rash);
65. Sinus relievers;
66. Sitz bath solutions;
67. Skin medications;
68. Sleep aids (inducers);
69. Styptic pencils;
70. Suppositories, except contraceptives;
71. Teething lotions and powders;
72. Throat lozenges;
73. Toothache relievers;
74. Wart removers;
75. Witch hazel;
76. Worming treatments (anthelmintics), for human use;

Common Household Remedies shall not include:

1. Antiperspirants
2. Cleaning solutions
3. Contact lens cleaning solutions and disinfectants;
4. Cosmetics and Toilet Articles;
5. Duct Tape;
6. Feminine Hygiene Products (See: TIC 92019 in Medical : Drugs/Hygiene : Human use : Grooming/Hygiene);
7. Mouthwash;
8. Over-the-counter drugs;
9. Shampoo;
10. Soaps;
11. Toothpaste;
12. Suntan lotions and sunscreens;
13. Velcro;

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 pets
• Disposable one-time medical supplies
• Flea collars, flea powder, flea and tick soap, and tick sprays
• Gauze or bandages used to treat pet wounds
• Medicines and medical supplies

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.

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.

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.

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)

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 ).

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:

1. antimicrobial agents;
2. fluoride;
3. carbonation;
4. vitamins, minerals, and electrolytes;
5. oxygen;
6. preservatives; and
7. only 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.

Rentals are tangible personal property sold, rented, leased, or licensed to customers

Please select sub-category

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.

Admission fees

Please select sub-category.

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.

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.).

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.

Formal wear is clothing suitable for events such as a wedding, garden party, or dinner.

This does not include jewelry or underwear.

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.

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.

Costumes are clothing worn to present the wearer as someone or something other than him/herself.

Excludes watches, umbrellas, and tie clips.

Athletic clothing is clothing worn for sport or exercise.

Includes sports bras, shorts, tops, wetsuits, socks, and leotards.

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.For religious materials and texts that are not published by a nonprofit 501(c)3 orginization, use TIC 92033.

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.

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.

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:

1. Stud;
2. Plank;
3. Beam;
4. Pole;
5. Post.

Construction materials made of composites or blended materials shaped or molded similar to conventional construction materials.

Engineered materials shall include

1. Gypsum-bonded composite materials (fiber-reinforced gypsum);
2. Cement-bonded composite materials;
3. Ceramic-bonded composite material;
4. Wood thermoplastic composite materials, including plastic lumber and decking;
5. Hardie fiber cement siding.

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.

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.

99992

(retiring soon)

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: Listed in table below

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):

$2.00 per passenger tire

$5.00 per medium truck tire

$2.00 per passenger/light truck tire

$5.00 per medium truck tire

$10.00 per large (off road) tire

$1.00 per tire - rim size less than 24 inches

$2.00 per tire - rim size 24 inches or more

2% of cost of tire - rim size less than 20 inches

1% of cost of tire - rim size 20 inches or more

$2.50 per tire - rim size 19.5 inches or less

$3.50 per tire - rim size more than 19.5 inches