Foods & Beverages TICs
7min read
| TIC | Label | Level | Description |
|---|---|---|---|
| 40000 | Foods and Beverages | Top-level | Parent category for food, food ingredients, candy, dietary supplements, prepared food, gift baskets, and beverages. |
| 40010 | ↳ Candy | under 40000 | A preparation of sugar/honey/sweeteners combined with chocolate, fruits, nuts, or other ingredients in bars, drops, or pieces. Excludes anything containing flour or requiring refrigeration. |
| 40015 | ↳ Dried or partially dried fruit | under 40000 | Contains one or more sweeteners and may contain other additives; excluded from the definition of candy. |
| 40020 | ↳ Dietary Supplements | under 40000 | A product (other than tobacco) intended to supplement the diet, containing a dietary ingredient (vitamin, mineral, herb, amino acid, etc.), intended for ingestion in tablet/capsule/powder/softgel/gelcap/liquid form, and required to be labeled as a dietary supplement (Supplement Facts box per 21 CFR 101.36). |
| 40030 | ↳ Food and Food ingredients | under 40000 | Substances (liquid, concentrated, solid, frozen, dried, dehydrated) sold for human ingestion/chewing and consumed for taste or nutritional value. Excludes alcoholic beverages and tobacco. |
| 40031 | ↳ Seeds and plants for gardens producing food for household consumption | under 40000 | Seeds and plants for use in gardens to produce food for the personal consumption of a household. |
| 40032 | ↳ Food and beverages eligible for SNAP | under 40000 | Food and beverages eligible to be purchased under SNAP. |
| 40033 | ↳ Jerky and other meat products (not individual sized) | under 40000 | Serving size more than one, or 2.5 oz or greater; or prepackaged units containing more than one individual-sized package. Individual size uses 40034. |
| 40034 | ↳ Jerky and other meat products (individual sized) | under 40000 | Portion less than 2.5 oz or labeled as not more than one serving. Multi-pack uses 40033. |
| 40040 | ↳ Food sold through vending machines | under 40000 | Food dispensed from a machine or mechanical device that accepts payment. |
| 40080 | ↳ Gift basket with only food and candy (candy 10-50%) | under 40000 | Gift basket with only food, or only food and candy, where candy is 50% or less but greater than 10% of the total price. |
| 40081 | ↳ Gift basket with only food and candy (candy 10% or less) | under 40000 | Only food and taxable candy, candy is 10% or less of total price. |
| 40082 | ↳ Gift basket with only food and candy (candy over 50%) | under 40000 | Only food and taxable candy, candy is more than 50% of total price. |
| 40083 | ↳ Gift basket food, candy, non-food (food <50%, candy <90%, non-food 10-50%) | under 40000 | Food less than 50%, candy less than 90%, non-food greater than 10% but less than 50% of total price. |
| 40084 | ↳ Gift basket food, candy, non-food (food <50%, candy 1-99%, non-food <=10%) | under 40000 | Food less than 50%, candy between 1-99%, non-food 10% or less of total price. |
| 40085 | ↳ Gift basket food, candy, non-food (food >75%, candy <25%, non-food <=10%) | under 40000 | Food greater than 75%, candy less than 25%, non-food 10% or less of total price. |
| 40086 | ↳ Gift basket food, candy, non-food (food >=90%, candy <10%, non-food <10%) | under 40000 | Food 90% or more, candy less than 10%, non-food less than 10% of total price. |
| 40087 | ↳ Gift basket with popcorn or candy (popcorn 50-90%) | under 40000 | Popcorn is 50% or more but less than 90% of the total price. |
| 40089 | ↳ Gift basket with food and non-food items (food >=90%) | under 40000 | Food is 90% or more of total price. |
| 40090 | ↳ Gift basket with food and non-food items (food 50-90%) | under 40000 | Food is more than 50% but less than 90% of total price. |
| 41000 | ↳ Prepared Food | under 40000 | Food sold heated by the seller; two or more ingredients mixed by the seller as a single item; or food sold with seller-provided eating utensils. Excludes food only cut/repackaged/pasteurized, and raw animal foods requiring consumer cooking per FDA Food Code. |
| 41010 | ↳ ↳ Bulk (food manufacturer) | under 41000 | Food sold without seller-provided utensils by a seller whose primary NAICS is food manufacturing (sector 311), except bakeries (subsector 3118). |
| 41020 | ↳ ↳ Bulk | under 41000 | Food sold without seller-provided utensils, unheated, by weight or volume as a single item. |
| 41025 | ↳ ↳ Deli Meats & Seafood | under 41000 | Prepared food sold without utensils, in an unheated (pre-cooked) state, by weight or volume as a single item (e.g., cooked shrimp). |
| 41030 | ↳ ↳ Bakery Items | under 41000 | Bakery items sold without utensils: bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas. |
| 41040 | ↳ ↳ Prepared uncooked food | under 41000 | Prepared food sold without utensils that ordinarily requires consumer cooking (not just reheating), e.g., take-and-bake pizza. |
| 41041 | ↳ ↳ Prepared food that cannot be consumed on premises | under 41000 | Food prepared by a seller, picked up or delivered, not for immediate/on-premise consumption because the seller has no premises for the purchaser. |
| 41045 | ↳ ↳ Prepared food when utensils are made available | under 41000 | Bottled water, candy, dietary supplements, soft drinks, and items under 41010/41020/41025/41030/41040 that would be exempt but are treated as prepared food if utensils are available at the seller's location. |
| 90010 | ↳ Meal replacements | under 40000 | Dietary-supplement-like products that do NOT meet the FDA dietary supplement definition (no Supplement Facts box). Come in tablet, capsule, powder, softgel, gelcap, or liquid form. |
| 90011 | ↳ Vitamins | under 40000 | Non-prescription vitamins, generally taxed like dietary supplements (40020). Nutritional supplements providing vitamins needed in small amounts for normal body function. |
| 90012 | ↳ Unprepared Food | under 40000 | Food sold unheated/unprepared, consumed off-premises and intended to be eaten at home. |
| 90400 | ↳ Beverages | under 40000 | Liquids sold for human consumption: alcoholic (90300), water (40060), flavored water (90404), milk (90405), juice (90406), fruit drinks (90407), coffee (90408), tea (90409), soft/sport drinks/sodas (40050), energy shots (90411). |
| 40050 | ↳ ↳ Soft Drinks | under 90400 | Non-alcoholic beverages with natural/artificial sweeteners (carbonated or not, bottled or mix/powder) with less than 25% juice by volume, in containers larger than 4 oz. Excludes beverages containing milk/milk products or milk substitutes. |
| 90300 | ↳ ↳ Alcoholic Beverages | under 90400 | Alcoholic beverages and spirits, usually subject to ordinary sales tax (some jurisdictions apply a higher rate). Generally excluded from food-product exemptions. Note: most states levy excise taxes (handled by the seller), which TaxCloud does not manage. |
| 90401 | ↳ ↳ Water | under 90400 | Nonflavored mineral, sparkling, filtered, or tap water. Treatment may vary by container volume. Excludes flavored water (90404). |
| 40060 | ↳ ↳ ↳ Bottled Water | under 90401 | Water in a sealed container for human consumption; calorie-free, no sweeteners. May contain antimicrobial agents, fluoride, carbonation, vitamins/minerals/electrolytes, oxygen, preservatives, and spice/fruit-derived flavors. Includes water delivered in a reusable container not sold with the water. |
| 90403 | ↳ ↳ ↳ Emergency Water | under 90401 | Nonflavored mineral, sparkling, filtered, or tap water sold in containers of one gallon or larger. |
| 90404 | ↳ ↳ ↳ Flavored Water | under 90401 | Bottled water infused/flavored with sugars, juices, vitamins, extracts, etc. |
| 90405 | ↳ ↳ Milk | under 90400 | Milk and milk products, including alternatives (goat, soy, almond, etc.). |
| 90406 | ↳ ↳ Juice | under 90400 | Must have at least 25% natural fruit juice. |
| 90407 | ↳ ↳ Fruit Drink | under 90400 | A fruit-flavored drink with less than 25% natural fruit juice. |
| 90408 | ↳ ↳ Coffee | under 90400 | Hot, cold, bottled, or flavored coffee. Excludes coffee beans/ground coffee for home preparation (that is Food/Food Ingredients 40030). |
| 90409 | ↳ ↳ Tea | under 90400 | All liquid, leaf, and powdered forms except hot tea (which is Prepared Food 41000). |
| 90411 | ↳ ↳ Energy Shots | under 90400 | Vitamin or extract-infused liquids sold in containers no larger than 4 oz. |
| 90414 | ↳ ↳ Electrolyte or rehydration beverage (no milk) | under 90400 | Liquid electrolyte/rehydration beverage that does NOT contain milk product ingredients. |
| 90415 | ↳ ↳ Electrolyte or rehydration beverage (contains milk) | under 90400 | Liquid electrolyte/rehydration beverage that contains milk product ingredients. |
| 90410 | ↳ Breath Mints | under 40000 | Breath mints, which are not considered candy (40010) in Pennsylvania. |
| 90412 | ↳ CBD Products (Ingestible) | under 40000 | Ingestible CBD products (gummies, chocolates, cookies, brownies, oils, capsules, salves, food/beverage additives). Not topical/noningestible products (see Medical 90413). |
| 90416 | ↳ Electrolyte or rehydration powder (no milk) | under 40000 | Non-liquid electrolyte/rehydration powder that does NOT contain milk product ingredients. |
| 90417 | ↳ Electrolyte or rehydration powder (contains milk) | under 40000 | Non-liquid electrolyte/rehydration powder that contains milk product ingredients. |
| 40088 | Gift basket with popcorn or candy | Top-level | Gift basket where candy is 50% or more of the total purchase/sales price. |