---
title: "Special Reporting & State Fees TICs"
description: "| TIC | Label | Level | Description |"
canonical_url: "https://support.taxcloud.com/articles/special-reporting-state-fees-tics-xgwwfTjrPT"
md_url: "https://support.taxcloud.com/articles/special-reporting-state-fees-tics-xgwwfTjrPT.md"
---
# Special Reporting & State Fees TICs

| TIC | Label | Level | Description |
|:---|:---|:---|:---|
| 99989 | Freight forwarding agent | Top-level | Sales of tangible personal property that are tax exempt for international export where the freight forwarder has provided appropriate documentation as a designated agent. |
| 99990 | Colorado Excise Tax on Firearms and Ammunition | under 10000 (parent in another article) | Colorado's 6.5% excise tax on firearms and ammunition. |
| 99991 | Marketplace Sales | Top-level | Sales made through a marketplace facilitator that are reported by the marketplace on the seller's behalf. Used for tracking/reporting marketplace-facilitated transactions. |
| 99993 | Marketplace facilitator fees | under 10000 (parent in another article) | Fees charged by marketplace facilitators to marketplace sellers for facilitating sales on the facilitator's platform. |
| 99997 | Specialized | under 10000 (parent in another article) | Specialized reporting TICs allow retailers to report other non-sales-tax reporting items to TaxCloud for inclusion in sales tax reports. |
| 11110 | ↳ Seller State Responsible | under 99997 | Specialized reporting: sales where the seller is responsible for remitting the state-level tax. |
| 11120 | ↳ Seller Tribal Responsible | under 99997 | Specialized reporting: sales where the seller is responsible for remitting tribal tax. |
| 99988 | ↳ Disposable bag fee | under 99997 | Specialized reporting for disposable/single-use bag fees imposed by certain jurisdictions. |
| 99994 | ↳ Core Charges | under 99997 | Specialized reporting for core charges (refundable deposit on a recyclable/rebuildable part, e.g., batteries, auto parts). |
| 99995 | ↳ Tire Fees | under 99997 | Specialized reporting for per-tire environmental/recycling fees. Fee amount varies by state (see state fee table in this article). |
| 99996 | ↳ CA eWaste Fees | under 99997 | Specialized reporting for California electronic waste recycling fees, charged by covered device screen size (see fee table in this article). |
| 99998 | ↳ Use Tax Reporting | under 99997 | Specialized reporting for use tax on items where sales tax was not collected at purchase. |
| 99999 | ↳ In-Store Sales | under 99997 | Specialized reporting for in-store (point-of-sale) sales. |

## Appendix A — Tire Fees by State (TIC 99995)

Per-tire fee applied at point of sale; amounts set by each state.

| State | Fee |
|:---|:---|
| Alabama | $1.00/tire |
| Alaska | $2.50/tire |
| Arizona | 2% of price, up to $2.00/tire |
| Arkansas | $2.00 passenger / $5.00 medium truck |
| California | $1.75/tire |
| Colorado | $1.50/tire |
| Florida | $1.00/tire |
| Georgia | $1.00/tire |
| Illinois | $2.50/tire |
| Indiana | $0.25/tire |
| Iowa | $1.00/tire |
| Kansas | $0.25/tire |
| Kentucky | $1.00/tire |
| Louisiana | $2.00 / $5.00 / $10.00 by tire class |
| Maine | $1.00/tire |
| Maryland | $0.80/tire |
| Mississippi | $1.00 / $2.00 by rim size |
| Missouri | $0.50/tire |
| Nebraska | $1.00/tire |
| Nevada | $1.00/tire |
| New Jersey | $1.50/tire |
| New York | $2.50/tire |
| North Carolina | 2% / 1% by rim size |
| Ohio | $1.00/tire |
| Oklahoma | $2.50 / $3.50 by rim size |
| Pennsylvania | $1.00/tire |
| Rhode Island | $0.50/tire |
| South Carolina | $2.00/tire |
| Tennessee | $1.35/tire |
| Utah | $1.00/tire |
| Virginia | $0.50/tire |
| Washington | $1.00/tire |

## Appendix B — California eWaste Recycling Fee by Screen Size (TIC 99996)

| Covered device screen size | Fee |
|:---|:---|
| Greater than 4 in but less than 15 in | $4 |
| 15 in or greater but less than 35 in | $5 |
| 35 in or greater | $6 |