General & Administrative TICs
5min read
| TIC | Label | Level | Description |
|---|---|---|---|
| 0 | General | Top-level | Any product or service that does not fit within the other defined categories. |
| 10000 | Administrative | Top-level | Parent category for shipping, handling, fees, trade-ins, discounts, and similar charges related to a sale. |
| 10005 | ↳ Gift Card | under 10000 | Gift certificates are treated like cash; no sales tax at purchase. When redeemed, sales tax applies to the total purchase amount, not the amount after the certificate is deducted. |
| 10010 | ↳ Service fees | under 10000 | Charges by the seller for services necessary to complete the sale (other than delivery, credit card processing, or installation), separately contracted or stated and not part of the sales price. |
| 10011 | ↳ Credit card processing or transaction fee | under 10000 | Credit card processing or transaction fee. |
| 10012 | ↳ Tariffs | under 10000 | Tariffs passed on to the customer. |
| 10013 | ↳ Compliance Fee and Buyer's Premium | under 10000 | Compliance fee and buyer's premium. |
| 10014 | ↳ Shipping insurance, optional | under 10000 | Shipping insurance that is optional to the purchaser. |
| 10015 | ↳ Shipping insurance, mandatory | under 10000 | Shipping insurance mandatory for the seller to ship/deliver the product. |
| 10040 | ↳ Installation Fees | under 10000 | Installation charges related to installation or configuration of tangible personal property. |
| 10060 | ↳ Value of trade-in | under 10000 | Value of TPP traded in may reduce selling price if separately stated. Many states limit trade-ins; use 10061-10065 for trade-ins with limitations. |
| 10061 | ↳ Trade-ins of like-kind property | under 10000 | Trade-ins of property of the same type or character. |
| 10062 | ↳ Trade-ins of non-like kind property | under 10000 | Trade-in of property not necessarily of the same type or character. |
| 10063 | ↳ Trade-ins of motor vehicles | under 10000 | Trade-in of registered motor vehicles. |
| 10064 | ↳ Trade-ins of watercraft on watercraft | under 10000 | Trade-in of titled/registered watercraft or vessels on the sale of registered/titled watercraft or vessels. |
| 10065 | ↳ Trade-ins of watercraft and trailer or outboard motor | under 10000 | Trade-in of watercraft and trailer, or outboard motor, on sale of watercraft or outboard motor by a licensed dealer (currently Ohio only). |
| 10070 | ↳ Telecom. non-recurring fees | under 10000 | Telecommunication nonrecurring charges. |
| 10080 | ↳ Employee discounts reimbursed by a third party on motor vehicles | under 10000 | Employee discounts reimbursed by a third party on sales of motor vehicles. |
| 10085 | ↳ Manufacturer rebates on motor vehicles | under 10000 | Manufacturer rebates on motor vehicles. |
| 10090 | ↳ Manufacturer coupons | under 10000 | Coupons issued by a manufacturer, supplier, or distributor entitling the purchaser to a price reduction, allowed by the seller who is reimbursed by the issuer. |
| 11014 | ↳ Inbound Freight | under 10000 | Charge by the seller to its customer for transportation/shipping/postage the seller pays its supplier to receive the property. |
| 11099 | ↳ Postage/Delivery | under 10000 | Delivery charges by the seller for preparation and delivery to a purchaser-designated location (transportation, shipping, postage, handling, crating, packing). Not separately stated = not excluded from sales price. Special direct-mail rules apply. For mixed exempt/taxable shipments, allocate the delivery charge by sales price or weight and tax only the taxable portion. |
| 11100 | ↳ ↳ Direct mail related | under 11099 | Printed material delivered by mail/delivery service to a mass audience or to a purchaser-provided mailing list where item cost is not billed directly to recipients. States may treat direct-mail delivery charges differently and may exclude some/all components: handling (11020), transportation/shipping (11021), or postage (11022). |
| 11020 | ↳ ↳ ↳ Handling fees (direct mail) | under 11100 | Direct mail handling, crating, packing, preparation for mailing/delivery, and similar charges. |
| 11021 | ↳ ↳ ↳ Transportation (direct mail) | under 11100 | Direct mail transportation, shipping, and similar charges. |
| 11022 | ↳ ↳ ↳ Postage/Shipping (direct mail) | under 11100 | Direct mail postage. |
| 90020 | ↳ ↳ F.O.B. Origin Shipping | under 11099 | Title passes at origin. |
| 90021 | ↳ ↳ F.O.B. Destination Shipping | under 11099 | Title passes at destination. |
| 90022 | ↳ ↳ Shipping (optional customer pickup) | under 11099 | Shipping charges where local pickup is an option. A few states (e.g., FL, MO) exempt shipping if the purchaser can avoid it by local pickup. Use only if the charge is separately stated AND pickup is available. If shipping is unavoidable, it is taxable. |
| 90041 | ↳ ↳ Installation Services (deprecated) | under 11099 | Deprecated non-standard code. Use TIC 10040 for installation fees related to installation/configuration of TPP. |
| 10001 | Shipping | Top-level | Transportation, shipping, postage, and similar charges. Use Postage/Shipping 11010 if charging the customer your actual shipping cost (per your shipping provider invoice). Use Shipping & Handling 11000 for flat-rate or marked-up shipping. |
| 11000 | ↳ Handling fees | under 10001 | Handling, crating, packing, preparation for mailing/delivery, and similar charges. |
| 11010 | ↳ Postage/Shipping | under 10001 | Transportation, shipping, postage, and similar charges. Use only if charging actual shipping cost (per provider invoice). For flat-rate or marked-up shipping, use Shipping 11013. |
| 11011 | ↳ Postage/Shipping USPS | under 10001 | Actual shipping cost via USPS (per provider invoice). For flat-rate or marked-up shipping, use 11013. |
| 11012 | ↳ Postage/Shipping/Pick-up Option | under 10001 | Actual shipping cost where the customer has a pick-up option (per provider invoice). For flat-rate or marked-up shipping, use 11013. |
| 11013 | ↳ Postage/Shipping With Markup | under 10001 | Shipping charges where the seller marks up the shipping charge (charges more than actual cost). |
| 11015 | ↳ Delivery charges by a utility | under 10001 | Delivery charges involving the sale of electricity, natural gas, or artificial gas by a utility (as defined by the state). |
| 11097 | ↳ Minnesota Retail Delivery Fee | under 10001 | 50-cent fee on transactions of $100 or more of taxable TPP and clothing delivered in Minnesota. Exemptions apply (exempt purchasers, food, drugs, medical devices, certain baby products). Retailer may (not required) collect it; if separately stated, excluded from sales price. |
| 11098 | ↳ Colorado Retail Delivery Fees | under 10001 | Retail sale of TPP delivered by motor vehicle to a purchaser in Colorado where the sale includes at least one item taxable under Article 26 of Title 39. |