Services TICs
3min read
| TIC | Label | Level | Description |
|---|---|---|---|
| 91000 | Services | Top-level | Generic Services TIC. Services are generally exempt unless specifically enumerated as taxable by a state. If a service is separately stated from tangible personal property, look for it in a Service subcategory; if none matches and the service is taxable in your state, request a new TIC from TaxCloud; otherwise use 91000. |
| 91010 | ↳ Help Desk Support | under 91000 | Support in the use of computers or prewritten software, no other services. |
| 91011 | ↳ Computer Repair | under 91000 | Diagnosing/troubleshooting/repairing computer hardware; labor only, when separately stated. |
| 91020 | ↳ Voluntary Gratuity | under 91000 | A voluntary gratuity/tip given at the customer's discretion; generally not taxable. |
| 91021 | ↳ Mandatory Gratuity (20% or less) | under 91000 | A mandatory gratuity/service charge that is 20% or less of the sales price. |
| 91022 | ↳ Mandatory Gratuity (more than 20%) | under 91000 | A mandatory gratuity/service charge that is more than 20% of the sales price. |
| 91030 | ↳ Donations | under 91000 | A voluntary donation collected at point of sale; generally not taxable. |
| 91040 | ↳ Graphic Design Service | under 91000 | Graphic design services, no other services provided. |
| 91041 | ↳ Graphic Design Review Service | under 91000 | Review of graphic design work, no other services provided. |
| 91050 | ↳ Alarm Monitoring | under 91000 | Alarm system monitoring services. |
| 91051 | ↳ Alarm Repair Service | under 91000 | Alarm system repair services (labor only). |
| 91061 | ↳ Equipment Rentals | under 91000 | Rental of equipment. See 91060/91062-91065 for operator, parts, and use variants. |
| 91060 | ↳ ↳ Merchant Operated | under 91061 | Equipment rental where the merchant operates the equipment. |
| 91062 | ↳ ↳ Customer Operated | under 91061 | Equipment rental where the customer operates the equipment. |
| 91063 | ↳ ↳ Rental Parts or Supplies | under 91061 | Parts or supplies provided with an equipment rental. |
| 91064 | ↳ ↳ Sports or Amusement | under 91061 | Rental of sports or amusement equipment. |
| 91065 | ↳ ↳ Tax Exempt Project | under 91061 | Equipment rental for a tax-exempt project. |
| 91070 | ↳ Membership fees | under 91000 | Membership fees for a club or organization. See 91071-91073. |
| 91071 | ↳ ↳ Youth Club | under 91070 | Youth club membership fees. |
| 91072 | ↳ ↳ Health Club | under 91070 | Health club membership fees. |
| 91073 | ↳ ↳ Social or Civic Organization | under 91070 | Social or civic organization membership fees. |
| 91080 | ↳ Admission fees | under 91000 | Admission fees to an event, venue, or activity. See 91081-91085. |
| 91081 | ↳ ↳ Spectator Admission fees | under 91080 | Admission fees for spectators. |
| 91082 | ↳ ↳ Participant Admission fees | under 91080 | Admission fees for participants in an activity. |
| 91083 | ↳ ↳ Cultural Admission fees | under 91080 | Admission fees to cultural events/venues. |
| 91084 | ↳ ↳ Admissions to state parks | under 91080 | Admissions to state parks. |
| 91085 | ↳ ↳ Admissions to NASCAR Cup Series Championship Race at Homestead-Miami Speedway | under 91080 | Admissions to the NASCAR Cup Series Championship Race at Homestead-Miami Speedway. |
| 91090 | ↳ General (repair labor) | under 91000 | General repair labor, when separately stated from parts. |
| 91091 | ↳ Engraving Services Only | under 91000 | Engraving services only, no other services provided. |
| 91100 | ↳ Waste collection and removal services | under 91000 | Waste collection and removal services. |
| 91110 | ↳ Gift wrapping services, optional | under 91000 | Optional gift wrapping services. |
| 91150 | ↳ Educational Services | under 91000 | Educational services and courses (instructional), no other services provided. |
| 91151 | ↳ Bundled Transaction - Online Courses/Classes with Downloads | under 91000 | Online courses/classes bundled with downloadable digital content for a single price. |
| 91200 | ↳ Pet Services | under 91000 | Pet services (e.g., grooming, boarding). See 91201. |
| 91201 | ↳ ↳ Pet Sitting Services | under 91200 | Pet sitting services. |
| 91300 | ↳ Meat processing services of customer owned animal | under 91000 | Meat processing services performed on a customer-owned animal. |
| 91120 | Medical Services | Top-level | Medical services (parent category). |
| 91121 | ↳ Lab Testing Services | under 91120 | Laboratory testing services. |
| 91122 | ↳ Health Care Appointments | under 91120 | Health care appointment services. |