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  • Clothing, Sports & Accessories TICs

Clothing, Sports & Accessories TICs

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TICLabelLevelDescription
20000Clothing, Sports, and AccessoriesTop-levelAll human wearing apparel suitable for general use. Parent category — select a subcategory for detail.
20010↳ Clothingunder 20000All human wearing apparel suitable for general use (examples, not all-inclusive). Includes aprons, athletic supporters, receiving blankets, bathing suits/caps, belts/suspenders, boots, coats, costumes, diapers (incl. disposable), footwear, hats, hosiery, rainwear, scarves, underwear, uniforms, wedding apparel, etc. Excludes (sold separately) belt buckles, costume masks, patches/emblems, sewing equipment/supplies, and sewing materials that become part of clothing. Baby/toddler clothing use 92062; maternity use 20014.
20013↳ ↳ Work Bootsunder 20010Work boots.
20011↳ Adult Diapersunder 20000Includes supplies for ostomy care (collection devices, colostomy irrigation, skin barriers) and bladder dysfunction (catheters, collection devices, incontinent pads/pants).
20012↳ Child Diapersunder 20000Child diapers (disposable and reusable) are considered clothing.
20014↳ Maternity Clothingunder 20000Maternity clothing.
20015↳ Essential clothingunder 20000Any article of clothing below a dollar threshold set by a state, if that state taxes essential clothing differently than clothing.
20020↳ Clothing accessories or equipmentunder 20000Incidental items worn on the person or with clothing; mutually exclusive from clothing, sport/recreational equipment, and protective equipment. Includes briefcases, cosmetics, hair notions, handbags, handkerchiefs, non-prescription sunglasses, umbrellas, wallets, watches, wigs/hairpieces. Excludes jewelry (92100). Non-prescription sunglasses use 20021.
20021↳ ↳ Sunglasses - non-prescriptionunder 20020Non-prescription sunglasses.
92001↳ ↳ Handbagsunder 20020Handbags and purses (personal carrying bags). Not coin purses, diaper bags, backpacks, belt/fanny bags, or wallets — for those use parent 20020.
92002↳ ↳ Handkerchiefsunder 20020A hemmed square of thin fabric for personal hygiene. Not bandanas, scarves, or sweatbands — for those use parent 20020.
92003↳ ↳ Belt bucklesunder 20020A buckle/clasp for fastening belt ends, sold individually. If sold with a belt, use parent 20020.
92004↳ ↳ Clothing componentsunder 20020Miscellaneous clothing items such as shoe inserts or shoulder pads. Not jewelry or sunglasses — for those use 20020.
92100↳ ↳ Jewelryunder 20020Real or imitation jewelry.
20030↳ Protective equipmentunder 20000Items for human wear designed to protect against injury/disease or to protect other persons/property, not suitable for general use. Includes breathing masks, clean-room apparel, ear/hearing protectors, face shields, hard hats, helmets, respirators, protective gloves, safety glasses/goggles, safety belts, tool belts, welders gloves/masks. Specific TICs: 20300-20306.
20300↳ ↳ Work glovesunder 20030Work gloves.
20301↳ ↳ Safety glassesunder 20030Safety glasses ($50 or less per pair, or equivalent if sold in sets).
20302↳ ↳ Protective coverallsunder 20030Protective coveralls.
20303↳ ↳ Hearing protection itemsunder 20030Hearing protection items.
20304↳ ↳ Tool beltsunder 20030Tool belts.
20305↳ ↳ Hard hats and other head protectionunder 20030Hard hats and other head protection.
20306↳ ↳ High-visibility safety vestsunder 20030High-visibility safety vests.
20040↳ Sport or recreational equipmentunder 20000Items designed for human use, worn with an athletic/recreational activity, not suitable for general use. Includes ballet/tap shoes, cleated shoes, sport gloves, goggles, guards, life vests, mouth guards, skates, shoulder pads, ski boots, waders, wetsuits/fins.
20041↳ ↳ Goggles, snorkels, swim masksunder 20040Goggles, snorkels, swim masks.
20042↳ ↳ Life jacketsunder 20040Life jackets.
90500↳ ↳ Firearms and Huntingunder 20040Firearms and hunting supplies (examples, not all-inclusive). Includes bullets, shotgun shells, arrows/bows and accessories, choke tubes, crossbows, firearms and parts, hard/soft firearm cases, holsters, pistols, rifles, shotguns, revolvers, sights, suppressors, targets. Excludes hunting animals, general-purpose cases, apparel/camouflage clothing, ATVs, backpacks, binoculars, blinds, boats, boots, cameras, decoys, fishing equipment, game calls, gun cabinets/racks/safes, knives, nets, rain gear, shoes, sunglasses, tree stands, trucks, vests.
90502↳ ↳ ↳ Gun Safeunder 90500A gun safe.
90503↳ ↳ ↳ Gun Safety Devices Permanentunder 90500Permanent gun safety devices.
90504↳ ↳ ↳ Gun Safety Devices Temporaryunder 90500Temporary gun safety devices.
90505↳ ↳ ↳ firearmsunder 90500Firearms.
90506↳ ↳ ↳ ammunitionunder 90500Ammunition.
90501↳ ↳ Exercise Clothingunder 20040Includes baseball caps/tees, gym suits, jogging outfits, warm-up/sweat suits, bowling shirts. Excludes items defined elsewhere: snow suits (92008), hunting clothing (92021), athletic shoes (92005), athletic supporters (92006), school art supplies (20080), bicycle helmets (92007), other helmets (92020).
92005↳ ↳ Athletic shoesunder 20040Shoes with cleats or specialized soles for a specific athletic purpose (e.g., ski boots, bowling shoes, water fins).
92006↳ ↳ Athletic supportersunder 20040Undergarments designed to support body parts during physical activity.
92007↳ ↳ Bicycle helmetunder 20040A device designed to attenuate head impacts while riding a bike. Not a fashion/religious/entertainment hat (see 20020).
92008↳ ↳ Snow Suitsunder 20040Worn over other clothes for winter activities (skiing, snowboarding, snowmobiling); one- or two-piece. Not overalls or jackets (see 20010).
92020↳ ↳ Other Helmetsunder 20040Devices designed to attenuate head impacts during a sport/activity. Not fashion/religious/entertainment headwear (see 20020).
92021↳ ↳ Hunting Clothingunder 20040Hunting clothing including camouflage and blaze orange jackets, pants, jumpsuits, outfits.
20050↳ Fur clothingunder 20000Clothing required to be labeled a fur product under the Federal Fur Products Labeling Act (15 U.S.C. 69) where the fur value exceeds 3x the next most valuable component. General-use apparel but may be taxed differently. Excludes leather/suede or de-furred skins.
92009↳ ↳ Imitation fur clothingunder 20050Clothing made of synthetic fibers resembling animal fur. Does not include pillows, rugs, or toupees.
20130↳ Clothing during a sales tax holiday, except receiving blanketsunder 20000Clothing during a sales tax holiday, except baby receiving blankets (use 20131).
20131↳ Baby Receiving Blankets (during a sales tax holiday)under 20000Baby receiving blankets during a sales tax holiday.
70010↳ Firearm safety deviceunder 20000Firearm safety device.
70011↳ Firearm storage device except items 70012-70014under 20000Firearm storage device except items 70012, 70013, and 70014.
70012↳ Glass-faced cabinets designed to display the firearmunder 20000Glass-faced cabinets designed to display the firearm.
70013↳ Containers or storage designed to display the firearmunder 20000Containers or other forms of storage designed to display the firearm.
70014↳ Any other enclosure marketed to store a firearmunder 20000Any other enclosure marketed to store a firearm.
92010↳ Specialty clothingunder 20000Garments used for very special occasions: coronations, graduations, parades, religious rites, and trials.
92011↳ ↳ Formal wearunder 92010Formal wear.
92012↳ ↳ Swimsuitsunder 92010Swimsuits.
92013↳ ↳ Scarvesunder 92010Scarves.
92014↳ ↳ Costumesunder 92010Costumes.
92015↳ ↳ Athletic clothingunder 92010Athletic clothing.
92016↳ Clothing Rentalunder 20000Clothes and accessories rented and worn at one time for an event (e.g., tuxedos, gowns).
92022↳ Sewing Materialsunder 20000Sewing materials that become part of clothing: buttons, fabric, lace, thread, yarn, zippers.
92023↳ Infant Supplies (deprecated)under 20000DEPRECATED — new TIC is 92051. Bibs, receiving blankets, rubber pants, formula, diaper cream, diaper pins, wipes.
20070School SuppliesTop-levelSchool supplies (parent category).
20080↳ Art suppliesunder 20070Art supplies (school supply).
20090↳ Instructional materialunder 20070Instructional material (school supply).
20091↳ Graphing calculatorsunder 20070Graphing calculators.
20100↳ Computer suppliesunder 20070Computer supplies (school supply).
20110↳ Computersunder 20070Computers (school supply).
20120↳ Softwareunder 20070Prewritten computer software (school supply).
92017↳ Religious Materials (deprecated)under 20070DEPRECATED — new TIC is 92031. Bibles, Korans, Testaments, religious papers, song books, or literature for religious instruction. (Carried under School Supplies in source.)
92090↳ College Textbooksunder 20070Textbooks required for a course at an institution of higher education, purchased by full/part-time college students; may require valid student ID.
92095↳ Book - Childrenunder 20070Children's books (board, picture, beginning reader, juvenile chapter, middle grade, or audiobook on CD/tape) for children age 12 and younger.
20150Disaster preparedness suppliesTop-levelItems purchased in preparation for or response to a disaster (fire, flood, storm, tidal wave, earthquake, or similar calamity). Covers general, safety, food-related, and fastening supplies.
20160↳ General Suppliesunder 20150General disaster preparedness supplies: batteries (AAA/AA/C/D/6V/9V, excl. auto/marine), cell phone batteries/chargers, satellite phones, self-powered lights, portable/two-way/weather/NOAA radios, gas/diesel fuel containers, non-electric coolers, storm shutters. Portable generators/power cords use 20161.
20161↳ ↳ Portable generators and power cordsunder 20160Disaster preparedness portable generators and power cords for light, communications, or food preservation during a power outage. General supplies use 20160.
20162↳ ↳ Portable self-powered light sourcesunder 20160Flashlights, lanterns, and candles.
20163↳ ↳ Portable self-powered radios, two-way radios, or weather-band radiosunder 20160Portable self-powered radios, two-way radios, or weather-band radios.
20164↳ ↳ Batteries, including rechargeableunder 20160AA, AAA, C, D, 6-volt, 9-volt (listed sizes only).
20165↳ ↳ Gas or diesel fuel tanksunder 20160Gas or diesel fuel tanks.
20166↳ ↳ Nonelectric food storage coolersunder 20160Nonelectric food storage coolers.
20167↳ ↳ Portable power banksunder 20160Portable power banks.
20168↳ ↳ Hurricane Shuttersunder 20160Hurricane shutters.
20170↳ Safety Suppliesunder 20150Disaster preparedness safety supplies: carbon monoxide detectors, smoke detectors, fire extinguishers, first aid kits. See 20171-20174.
20171↳ ↳ Smoke detectors or smoke alarmsunder 20170Smoke detectors or smoke alarms.
20172↳ ↳ Fire extinguishersunder 20170Fire extinguishers.
20173↳ ↳ Carbon monoxide detectorsunder 20170Carbon monoxide detectors.
20174↳ ↳ First aid kitsunder 20170First aid kits.
20175↳ ↳ Cellular telephone batteries and chargersunder 20170Cellular telephone batteries and chargers.
20180↳ Food-related Suppliesunder 20150Food-related disaster preparedness supplies: artificial ice, water storage container, manual can opener, bottled water.
20181↳ ↳ Manual can openerunder 20180Manual can opener.
20182↳ ↳ Reusable iceunder 20180Reusable ice.
20190↳ Fastening Suppliesunder 20150Disaster preparedness fastening supplies: bungee cords, rope, ratchet straps, duct tape, boat anchor, fender/anchor chain/dock line, tarpaulins/waterproof sheeting, ground anchor/tie-down kits.
20169↳ ↳ Plywood, window film or materials to protect window coveringsunder 20190Plywood, window film, or other materials designed to protect window coverings.
20191↳ ↳ Tarpaulins or other flexible waterproof sheetingunder 20190Tarpaulins or other flexible waterproof sheeting.
20192↳ ↳ Ground anchor systemsunder 20190Ground anchor systems.
20200↳ Pet Related Disaster Preparedness Suppliesunder 20150Pet-related disaster preparedness supplies.
20201↳ ↳ Wet dog or cat food sold individuallyunder 20200Wet dog/cat food sold individually in a can/pouch or equivalent if sold in a box/case.
20202↳ ↳ Dry dog or cat food weighing 50 or fewer poundsunder 20200Dry dog or cat food weighing 50 or fewer pounds.
20203↳ ↳ Pet bowls for food or waterunder 20200Collapsible or travel-sized food/water bowls for pets.
20204↳ ↳ Cat litter pansunder 20200Cat litter pans.
20205↳ ↳ Pet waste disposal bagsunder 20200Pet waste disposal bags.
20206↳ ↳ Hamster or rabbit substrateunder 20200Hamster or rabbit substrate.
20207↳ ↳ Leashes, collars, and muzzles for petsunder 20200Leashes, collars, and muzzles for pets.
20208↳ ↳ Pet padsunder 20200Pet pads.
20209↳ ↳ Cat litter weighing 25 or fewer poundsunder 20200Cat litter weighing 25 or fewer pounds.
20210↳ ↳ Pet bedsunder 20200Pet beds.
20211↳ ↳ Portable pet kennels or pet carriersunder 20200Portable pet kennels or pet carriers.
92018↳ Religious Materials (deprecated)under 20150DEPRECATED — use TIC 92017 (in School Supplies). Bibles, Korans, Testaments, religious papers, song books, or literature for religious instruction. (Carried under Disaster Preparedness in source.)
21000Other Sales Tax Holiday ItemsTop-levelParent category for additional sales-tax-holiday items (tools, outdoor, fishing, camping, etc.).
21100↳ Impact-Resistant Doors, Garage Doors, and Windowsunder 21000Impact-resistant doors, garage doors, and windows labeled or rated as such, for commercial or residential use.
21200↳ Industry textbooks and code booksunder 21000Industry textbooks and code books.
21201↳ Power tool batteriesunder 21000Power tool batteries.
21202↳ Handheld pipe cuttersunder 21000Handheld pipe cutters.
21203↳ Drain opening toolsunder 21000Drain opening tools.
21204↳ Plumbing inspection equipmentunder 21000Plumbing inspection equipment.
21205↳ Laddersunder 21000Ladders.
21206↳ Power toolsunder 21000Power tools.
21207↳ Tool boxes for vehiclesunder 21000Tool boxes for vehicles.
21208↳ Hand toolsunder 21000Hand tools.
21209↳ Tool boxesunder 21000Tool boxes.
21210↳ Shovels and rakesunder 21000Shovels and rakes.
21211↳ LED flashlightsunder 21000LED flashlights.
21212↳ Electrical voltage and testing equipmentunder 21000Electrical voltage and testing equipment.
21213↳ Shop lightsunder 21000Shop lights.
21214↳ Duffle bags or tote bagsunder 21000Duffle bags or tote bags.
21216↳ Chainsaw accessoriesunder 21000Chains, bar/nose lubricants, two-cycle oil, sharpeners/files, bars, wrenches, cases, safety apparel. Use 20030 for gloves, 20303 for hearing protectors, 20305 for helmets, 20301 for protective glasses.
21300↳ Fishing suppliesunder 21000Fishing supplies (parent).
21301↳ ↳ Bait or fishing tackleunder 21300Bait or fishing tackle (excludes commercial fishing supplies).
21302↳ ↳ Tackle boxes or bagsunder 21300Tackle boxes or bags.
21303↳ ↳ Fishing Rodsunder 21300Fishing rods sold individually.
21304↳ ↳ Fishing reelsunder 21300Fishing reels sold individually.
21305↳ ↳ Fishing rod and reel setsunder 21300Fishing rod and reel sold as a set.
21310↳ Camping suppliesunder 21000Camping supplies (parent).
21311↳ ↳ Camping lanternsunder 21310Camping lanterns.
21312↳ ↳ Flashlightsunder 21310Flashlights.
21313↳ ↳ Sleeping bagsunder 21310Sleeping bags.
21314↳ ↳ Portable hammocksunder 21310Portable hammocks.
21315↳ ↳ Camping Stovesunder 21310Camping stoves.
21316↳ ↳ Collapsible camping chairsunder 21310Collapsible camping chairs.
21317↳ ↳ Tentsunder 21310Tents.
21320↳ Boating and water activity suppliesunder 21000Boating and water activity supplies (parent).
21321↳ ↳ Inflatable pool tubes, floats, chairs, toysunder 21320Inflatable pool tubes, pool floats, inflatable chairs, pool toys.
21322↳ ↳ Safety flaresunder 21320Safety flares.
21324↳ ↳ Oars, paddlesunder 21320Oars, paddles.
21325↳ ↳ Kneeboards, wakeboards, water skis, towable tubes/floatsunder 21320Kneeboards, wakeboards, water skis, and inflatable tubes/floats capable of being towed.
21326↳ ↳ Paddleboards, surfboardsunder 21320Paddleboards, surfboards.
21327↳ ↳ Canoes, kayaksunder 21320Canoes, kayaks.
21330↳ Pool suppliesunder 21000Pool supplies (parent).
21331↳ ↳ Residential pool & spa replacement parts, nets, filters, lights, coversunder 21330Individual residential pool & spa replacement parts, nets, filters, lights, covers.
21332↳ ↳ Residential pool & spa chemicals purchased by an individualunder 21330Residential pool & spa chemicals purchased by an individual.
21350↳ General outdoor suppliesunder 21000General outdoor supplies (parent).
21351↳ ↳ Insect repellantunder 21350Insect repellant.
21352↳ ↳ Water bottlesunder 21350Water bottles.
21353↳ ↳ Hydration packsunder 21350Hydration packs.
21354↳ ↳ Binocularsunder 21350Binoculars.
21355↳ ↳ Outdoor gas or charcoal grillsunder 21350Outdoor gas or charcoal grills.
21356↳ ↳ Bicyclesunder 21350Bicycles.
21357↳ ↳ Electric scooters weighing less than 75 poundsunder 21350Electric scooters weighing less than 75 pounds.
21012Energy Star water heater - solarTop-levelEnergy Star solar water heater. NOTE: this is the lone Energy Star item carried as a standalone top-level (parent 0) and placed in this article per the published structure; all other Energy Star items sit under Appliances (20060). Confirm intended placement.
22000Bed & bath productsTop-levelBath wash cloths, blankets, bedspreads, bed linens, sheet sets, comforter sets, bath towels, shower curtains, bath rugs/mats, pillows, and pillow cases.

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