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Special Reporting & State Fees TICs

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TICLabelLevelDescription
99989Freight forwarding agentTop-levelSales of tangible personal property that are tax exempt for international export where the freight forwarder has provided appropriate documentation as a designated agent.
99990Colorado Excise Tax on Firearms and Ammunitionunder 10000 (parent in another article)Colorado's 6.5% excise tax on firearms and ammunition.
99991Marketplace SalesTop-levelSales made through a marketplace facilitator that are reported by the marketplace on the seller's behalf. Used for tracking/reporting marketplace-facilitated transactions.
99993Marketplace facilitator feesunder 10000 (parent in another article)Fees charged by marketplace facilitators to marketplace sellers for facilitating sales on the facilitator's platform.
99997Specializedunder 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 Responsibleunder 99997Specialized reporting: sales where the seller is responsible for remitting the state-level tax.
11120↳ Seller Tribal Responsibleunder 99997Specialized reporting: sales where the seller is responsible for remitting tribal tax.
99988↳ Disposable bag feeunder 99997Specialized reporting for disposable/single-use bag fees imposed by certain jurisdictions.
99994↳ Core Chargesunder 99997Specialized reporting for core charges (refundable deposit on a recyclable/rebuildable part, e.g., batteries, auto parts).
99995↳ Tire Feesunder 99997Specialized reporting for per-tire environmental/recycling fees. Fee amount varies by state (see state fee table in this article).
99996↳ CA eWaste Feesunder 99997Specialized reporting for California electronic waste recycling fees, charged by covered device screen size (see fee table in this article).
99998↳ Use Tax Reportingunder 99997Specialized reporting for use tax on items where sales tax was not collected at purchase.
99999↳ In-Store Salesunder 99997Specialized 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.

StateFee
Alabama$1.00/tire
Alaska$2.50/tire
Arizona2% 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 Carolina2% / 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 sizeFee
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

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