{"tic_list":[{"tic":{"id":"0","parent":"","title":"Uncategorized tangilble personal property","label":"Any tangible personal property that does not fit within the other defined categories. This TIC defaults to taxable in all states. For uncategorized services use TIC 00001.","nl_title":"Uncategorized Tangible Personal Property","nl_label":"This category applies to any tangible personal property that does not fit within the other defined categories. By default, it is treated as taxable in all states. For uncategorized services, please use TIC 00001 instead."}},{"tic":{"id":"1","parent":"","title":"Uncategorized services","label":"Any service that does not fit within the other defined service categories. The TIC is defaults to taxable in all states.  For uncategorized tangible personal property use TIC 0.","nl_title":"Miscellaneous Services Not Otherwise Classified","nl_label":"This category applies to any service that does not fit within the other defined service categories. By default, this TIC is taxable in all states. For uncategorized tangible personal property, please use TIC 0 instead."}},{"tic":{"id":"10000","parent":"","title":"Administrative","label":"NULL","nl_title":"Administrative","nl_label":"Administrative"}},{"tic":{"id":"10001","parent":"","title":"Shipping","label":"Transportation shipping postage and similar charges.Please select Postage/Shipping TIC 11010 if you are charging your customer your actual shipping cost as can be demonstrated by your invoice from your shipping provider.If you offer \"Flat Rate Shipping\" (r","nl_title":"Shipping and Transportation Charges","nl_label":"Charges for transportation, shipping, postage, and similar services. Please select Postage/Shipping TIC 11010 if you are billing your customer the actual shipping cost, as evidenced by the invoice from your shipping provider. If you offer flat-rate shipping, a different classification may apply."}},{"tic":{"id":"10005","parent":"10000","title":"Gift card","label":"Gift certificates are treated like cash. No sales tax is collected at the time the certificate is purchased. When a customer presents a gift certificate the customer receives credit against the total cost of the purchase and pays the difference if any. The","nl_title":"Gift Card Sales Tax Treatment","nl_label":"Gift certificates are treated like cash. No sales tax is collected at the time the certificate is purchased. When a customer presents a gift certificate, the customer receives credit against the total cost of the purchase and pays the difference, if any."}},{"tic":{"id":"10010","parent":"10000","title":"Charges by the seller for any services necessary to complete the sale other than delivery and installation","label":"Charges by the seller for any services necessary to complete the sale (other than delivery credit card processing fees or installation). This means any charges separately contracted for or separately stated on the invoice or similar document and the amount","nl_title":"Seller's charges for services completing the sale","nl_label":"Charges imposed by the seller for any services necessary to complete the sale, excluding delivery, credit card processing fees, and installation. This includes any charges separately contracted for or separately stated on the invoice or similar document, as well as the associated amount."}},{"tic":{"id":"10011","parent":"10000","title":"Credit card processing or transaction fee","label":"Credit card processing or transaction fee","nl_title":"Credit Card Processing Fee","nl_label":"A fee charged for processing a credit card transaction."}},{"tic":{"id":"10012","parent":"10000","title":"Tariffs","label":"Tariffs that are passed on to the customer","nl_title":"Tariffs Passed to Customer","nl_label":"Tariffs that are passed on to the customer."}},{"tic":{"id":"10013","parent":"10000","title":"Compliance Fee and Buyer's Premium","label":"Compliance Fee and Buyer's Premium","nl_title":"Compliance Fee and Buyer's Premium","nl_label":"Compliance fee and buyer's premium charged on the transaction."}},{"tic":{"id":"10014","parent":"10000","title":"Shipping insurance, optional","label":"Shipping insurance that is optional to the purchaser for shipping the purchased product","nl_title":"Optional shipping insurance","nl_label":"Shipping insurance that the purchaser may optionally select when arranging delivery of the purchased product."}},{"tic":{"id":"10015","parent":"10000","title":"Shipping insurance, mandatory","label":"Shipping insurance that is mandatory in order for the seller to ship or deliver the product to the purchaser","nl_title":"Mandatory Shipping Insurance","nl_label":"Shipping insurance required by the seller as a condition for shipping or delivering the product to the purchaser."}},{"tic":{"id":"10016","parent":"10000","title":"Processing Fee - Lease","label":"Initial fee charged when a customer takes out a lease.","nl_title":"Lease Processing Fee","nl_label":"The initial fee charged to a customer when they take out a lease."}},{"tic":{"id":"10017","parent":"10000","title":"Representment/NSF Fee","label":"Fee charged when payment processed when that payment was previously returned.","nl_title":"Representment or NSF Fee","nl_label":"A fee charged when a payment is processed after having been previously returned."}},{"tic":{"id":"10018","parent":"10000","title":"Re-installment Fee","label":"Fee charged to reinstate a promotional payoff when the customer previously did not meet all obligations to get that promotion.","nl_title":"Re-installment Fee","nl_label":"A fee charged to reinstate a promotional payoff after the customer previously failed to meet all obligations required to qualify for that promotion."}},{"tic":{"id":"10040","parent":"10000","title":"Installation charges","label":"Installation charges related to installation or configuration of tangible personal property.","nl_title":"Installation Charges","nl_label":"Charges for installing or configuring tangible personal property."}},{"tic":{"id":"10060","parent":"10000","title":"Value of trade-in   ","label":"Value of tangible personal property traded-in on the sale of other tangible personal property may reduce the selling price if the value of the trade-in is separately stated on the invoice.  Note: Many states place additional limitations on ?trade-ins? so y","nl_title":"Trade-in value reduces taxable sales price","nl_label":"The value of tangible personal property accepted as a trade-in on the sale of other tangible personal property may reduce the taxable selling price, provided that the trade-in value is separately stated on the invoice. Note: Many states impose additional limitations on trade-ins, so further review of state-specific rules is recommended."}},{"tic":{"id":"10061","parent":"10000","title":"Trade-ins of like-kind property","label":"Trade-ins of property of the same type or character","nl_title":"Like-Kind Property Trade-Ins","nl_label":"Trade-ins involving property of the same type or character."}},{"tic":{"id":"10062","parent":"10000","title":"Trade-ins of non-like kind property","label":"Trade-in of property not necessarily of the same type or character","nl_title":"Trade-Ins of Non-Like-Kind Property","nl_label":"Trade-ins involving property that is not necessarily of the same type or character as the property received in exchange."}},{"tic":{"id":"10063","parent":"10000","title":"Trade-ins of motor vehicles","label":"Trade-in of registered motor vehicles","nl_title":"Motor Vehicle Trade-Ins","nl_label":"Trade-ins involving registered motor vehicles."}},{"tic":{"id":"10064","parent":"10000","title":"Trade-ins of watercraft on watercraft","label":"Trade-in of titled or registered watercraft or vessels on the sale of registered or titled watercraft or vessels.","nl_title":"Watercraft Trade-Ins for Watercraft Purchases","nl_label":"Applies when a titled or registered watercraft or vessel is traded in toward the purchase of another titled or registered watercraft or vessel."}},{"tic":{"id":"10065","parent":"10000","title":"Trade-ins of watercraft and trailer or outboard motor","label":"Trade-in of any watercraft and trailer or outboard motor on the sale of watercraft or outboard motor by a licensed dealer. (Currently Ohio only).","nl_title":"Watercraft and Trailer or Outboard Motor Trade-Ins","nl_label":"Applies to the trade-in of any watercraft, trailer, or outboard motor when purchasing a watercraft or outboard motor from a licensed dealer. This provision currently applies only in Ohio."}},{"tic":{"id":"10070","parent":"10000","title":"Telecommunication nonrecurring charges","label":"Telecommunication nonrecurring charges","nl_title":"Telecom Nonrecurring Charges","nl_label":"Nonrecurring charges associated with telecommunication services."}},{"tic":{"id":"10080","parent":"10000","title":"Employee discounts that are reimbursed by a third party on sales of motor vehicles.","label":"Employee discounts that are reimbursed by a third party on sales of motor vehicles.","nl_title":"Reimbursed Employee Discounts on Motor Vehicle Sales","nl_label":"Employee discounts on motor vehicle sales that are reimbursed by a third party."}},{"tic":{"id":"10085","parent":"10000","title":"Manufacturer rebates on motor vehicles.","label":"Manufacturer rebates on motor vehicles.","nl_title":"Motor Vehicle Manufacturer Rebates","nl_label":"Taxability of manufacturer rebates applied to motor vehicle purchases."}},{"tic":{"id":"10090","parent":"10000","title":"All coupons issued by a manufacturer, supplier, or distributor of a product(s) that entitle the purchaser to a reduction in sale","label":"All coupons issued by a manufacturer supplier or distributor of a product(s) that entitle the purchaser to a reduction in sales price and allowed by the seller who is reimbursed by the manufacturer supplier or distributor.","nl_title":"Manufacturer coupons for product price reductions","nl_label":"All coupons issued by a manufacturer, supplier, or distributor of a product that entitle the purchaser to a reduction in sales price, allowed by the seller, who is then reimbursed by the manufacturer, supplier, or distributor."}},{"tic":{"id":"11000","parent":"10001","title":"Handling, crating, packing, preparation for mailing or delivery, and similar charges","label":"Handling crating packing preparation for mailing or delivery and similar charges.","nl_title":"Handling and Packing Charges","nl_label":"Charges for handling, crating, packing, and preparing items for mailing or delivery, along with similar related services."}},{"tic":{"id":"11010","parent":"10001","title":"Transportation, shipping, postage, and similar charges","label":"Transportation shipping postage and similar charges.IMPORTANT: TIC 11010 should only be used if your are charging your customer your actual shipping cost as can be demonstrated by your invoice from your shipping provider.If you offer \"Flat Rate Shipping\" (","nl_title":"Transportation, Shipping, and Postage Charges","nl_label":"Charges for transportation, shipping, postage, and similar services. Important: TIC 11010 should only be used if you are charging your customer your actual shipping cost, as can be demonstrated by your invoice from your shipping provider. If you offer flat rate shipping, this code may not apply."}},{"tic":{"id":"11011","parent":"10001","title":"Transportation, shipping, postage, and similar charges by USPS","label":"Transportation shipping postage and similar charges by USPS.IMPORTANT: TIC 11011 should only be used if your are charging your customer your actual shipping cost as can be demonstrated by your invoice from your shipping provider AND use the USPS for shippi","nl_title":"USPS Shipping and Postage Charges","nl_label":"Transportation, shipping, postage, and similar charges incurred through the United States Postal Service (USPS). Important: TIC 11011 should only be used if you are charging your customer your actual shipping cost, as demonstrated by your invoice from your shipping provider, and you use the USPS for shipping."}},{"tic":{"id":"11012","parent":"10001","title":"Transportation, shipping, postage, with pick-up option","label":"Transportation shipping postage and similar charges.IMPORTANT: TIC 11012 should only be used if your are charging your customer your actual shipping cost and the customer has the option to pick-up the order as can be demonstrated by your invoice from your ","nl_title":"Shipping Charges with Customer Pick-Up Option","nl_label":"Charges for transportation, shipping, postage, and similar services. Important: This code (TIC 11012) should only be used when you are billing the customer for your actual shipping cost and the customer has the option to pick up the order, as demonstrated by your invoice."}},{"tic":{"id":"11013","parent":"10001","title":"Transportation, shipping, postage, and similar charges where the charge is marked up.","label":"Transportation shipping postage and similar charges where the seller marks up  the shipping charge (charging your customers more than your actual shipping cost).","nl_title":"Marked-up shipping and delivery charges","nl_label":"Charges for transportation, shipping, postage, and similar services when the seller marks up the cost, billing customers more than the actual amount paid for delivery."}},{"tic":{"id":"11014","parent":"10000","title":"Inbound freight","label":"Inbound freight is the charge by the seller to its customer for the cost of transportation shipping postage and similar charges that the seller pays to its supplier to receive the property.","nl_title":"Inbound Freight Charges","nl_label":"Inbound freight refers to the charges billed by a seller to its customer to cover the costs of transportation, shipping, postage, and similar expenses that the seller incurred when paying its supplier to receive the property."}},{"tic":{"id":"11015","parent":"10001","title":"Delivery charges involving or related to the sale of electricity, natural gas, or artificial gas by a utility","label":"Delivery charges involving or related to the sale of electricity natural gas or artificial gas by a utility as ?utility? is defined by the state.","nl_title":"Utility Delivery Charges for Electricity and Gas Sales","nl_label":"Delivery charges involving or related to the sale of electricity, natural gas, or artificial gas by a utility, as 'utility' is defined by the state."}},{"tic":{"id":"11020","parent":"11100","title":"Handling, crating, packing, preparation for mailing or delivery, and similar charges for direct mail  ","label":"Direct Mail Handling crating packing preparation for mailing or delivery and similar charges.","nl_title":"Direct Mail Handling and Preparation Charges","nl_label":"Charges for handling, crating, packing, and preparing direct mail for mailing or delivery, along with similar related services."}},{"tic":{"id":"11021","parent":"11100","title":"Transportation, shipping, and similar charges for direct mail","label":"Direct Mail Transportation shipping and similar charges.","nl_title":"Direct Mail Shipping Charges","nl_label":"Transportation, shipping, and similar charges associated with direct mail."}},{"tic":{"id":"11022","parent":"11100","title":"Postage for direct mail","label":"Direct Mail Postage.","nl_title":"Postage for Direct Mail","nl_label":"Postage costs associated with sending direct mail."}},{"tic":{"id":"11097","parent":"10001","title":"Minnesota Retail Delivery Fee","label":"A retail delivery fee (RDF) of 50 cents will be imposed on transaction of $100 or more of tangible personal property subject to tax and clothing that are delivered in Minnesota.  Certain exemptions and exclusions apply for sales to exempt purchasers along ","nl_title":"Minnesota Retail Delivery Fee","nl_label":"A 50-cent retail delivery fee applies to transactions of $100 or more involving taxable tangible personal property and clothing delivered within Minnesota. Exemptions and exclusions may apply for sales to qualifying exempt purchasers and certain other circumstances."}},{"tic":{"id":"11098","parent":"10001","title":"Colorado Retail Delivery Fees","label":"a retail sale of tangible personal property by a retailer for delivery by a motor vehicle owned or operated by the retailer or any other person to the purchaser at a location in this state which sale includes at least one item of tangible personal property","nl_title":"Colorado Retail Delivery Fees","nl_label":"A retail sale of tangible personal property made by a retailer and delivered by motor vehicle—whether owned or operated by the retailer or another party—to a purchaser at a location within Colorado, provided the sale includes at least one item of tangible personal property."}},{"tic":{"id":"11099","parent":"10000","title":"Postage/Delivery","label":"Delivery charges means charges by the seller of personal property or services for preparation and delivery to a location designated by the purchaser of personal property or services including but not limited to transportation shipping postage handling crat","nl_title":"Postage and Delivery Charges","nl_label":"Delivery charges refer to fees imposed by the seller of personal property or services for preparing and delivering items to a location designated by the purchaser. These charges include, but are not limited to, transportation, shipping, postage, handling, and crating."}},{"tic":{"id":"11100","parent":"11099","title":"Direct-mail related","label":"Direct mail means printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser when the cost of the items is n","nl_title":"Direct-Mail Related Services","nl_label":"Direct mail refers to printed materials delivered or distributed through the United States Postal Service or other delivery services to a mass audience or to recipients on a mailing list provided by the purchaser or at the purchaser's direction, when the cost of the items is not billed directly to the recipients."}},{"tic":{"id":"11110","parent":"99997","title":"Seller State Responsible","label":"Seller State Responsible is a very special category of state and local taxes on a retail sale that are imposed on the seller if the state statute authorizing or imposing the tax provides that the seller may but is not required to collect such tax from the ","nl_title":"Seller-Responsible State Tax","nl_label":"A special category of state and local taxes on a retail sale that are imposed on the seller when the authorizing state statute allows, but does not require, the seller to collect the tax from the purchaser."}},{"tic":{"id":"11120","parent":"99997","title":"Seller Tribal Responsible","label":"Seller Tribal Responsibility is a very special category of tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may but is not required to collect such tax from the consumer","nl_title":"Seller Responsibility for Tribal Taxes","nl_label":"This category applies to tribal taxes on retail sales where the seller is responsible for the tax. Under the applicable tribal law, the seller is permitted, but not required, to collect the tax from the consumer."}},{"tic":{"id":"20000","parent":"","title":"Clothing","label":"Clothing means all human wearing apparel suitable for general use. Select a subcategory for details.","nl_title":"Clothing","nl_label":"Clothing refers to all human wearing apparel suitable for general use. Please select a subcategory for more detailed information."}},{"tic":{"id":"20010","parent":"20000","title":"Clothing","label":"Clothing means all human wearing apparel suitable for general use. The following list contains examples and is not intended to be all-inclusive.\"Clothing\" shall include:Aprons household and shop;Athletic supporters;Baby receiving blankets;Bathing suits and","nl_title":"Clothing","nl_label":"Clothing refers to all human wearing apparel suitable for general use. The following list provides examples and is not intended to be exhaustive. Clothing includes items such as household and shop aprons, athletic supporters, baby receiving blankets, and bathing suits."}},{"tic":{"id":"20011","parent":"20000","title":"Diapers - Adult","label":"Adult Diapers include supplies for ostomy care or bladder dysfunction including:Supplies designed or intended for ostomy care and management including collection devices colostomy irrigation equipment and supplies skin barriers or skin protectors and other","nl_title":"Adult Diapers and Ostomy Care Supplies","nl_label":"Adult diapers and related supplies for ostomy care or bladder dysfunction, including items designed or intended for ostomy care and management, such as collection devices, colostomy irrigation equipment and supplies, skin barriers or skin protectors, and other related products."}},{"tic":{"id":"20012","parent":"20000","title":"Diapers - Children","label":"Child Diapers (disposable and reusable) are considered clothing.","nl_title":"Children's Diapers","nl_label":"Children's diapers, both disposable and reusable, are classified as clothing for taxability purposes."}},{"tic":{"id":"20013","parent":"20010","title":"Work Boots","label":"Work Boots","nl_title":"Work Boots","nl_label":"Protective footwear designed for workplace safety and durability."}},{"tic":{"id":"20014","parent":"20000","title":"Maternity Clothing","label":"Maternity Clothing","nl_title":"Maternity Clothing","nl_label":"Clothing designed for pregnant individuals."}},{"tic":{"id":"20015","parent":"20000","title":"Essential clothing priced below a state specific threshold","label":"Essential clothing means any article of clothing with a sales price below a dollar threshold set by a member state if that state chooses to tax essential clothing differently than clothing.","nl_title":"Essential clothing under state price threshold","nl_label":"Essential clothing refers to any article of clothing sold at a price below a dollar threshold established by a member state, applicable when that state elects to tax essential clothing differently from other clothing."}},{"tic":{"id":"20020","parent":"20000","title":"Clothing accessories or equipment","label":"Clothing accessories or equipment means incidental items worn on the person or in conjunction with clothing. Clothing accessories or equipment are mutually exclusive of and may be taxed differently than apparel within the definition of clothing sport or re","nl_title":"Clothing Accessories or Equipment","nl_label":"Clothing accessories or equipment refers to incidental items worn on the person or used in conjunction with clothing. These accessories and equipment are mutually exclusive from, and may be taxed differently than, apparel that falls within the definition of clothing, sport, or recreational equipment, or protective equipment."}},{"tic":{"id":"20021","parent":"20020","title":"Sunglasses - non-prescription","label":"Sunglasses - non-prescription","nl_title":"Non-Prescription Sunglasses","nl_label":"Sunglasses that do not contain prescription lenses."}},{"tic":{"id":"20030","parent":"20000","title":"Protective equipment","label":"Protective equipment means items for human wear and designed as protection of the wearer against injury or disease or as protections against damage or injury of other persons or property but not suitable for general use. Protective equipment are mutually e","nl_title":"Protective Equipment","nl_label":"Protective equipment refers to items worn by individuals that are designed to protect the wearer from injury or disease, or to protect other people or property from damage or harm. These items are not suitable for general use and are mutually exclusive from everyday apparel."}},{"tic":{"id":"20040","parent":"20000","title":"Sport or recreational equipment","label":"Sport or recreational equipment means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. Sport or recreational equipment are mutually exclusive of and may be taxed different","nl_title":"Sport and Recreational Equipment","nl_label":"Sport and recreational equipment refers to items designed for human use and worn during athletic or recreational activities, which are not suitable for general use. This category is mutually exclusive from other classifications and may be subject to different tax treatment."}},{"tic":{"id":"20041","parent":"20040","title":"Goggles, snorkels, swim masks","label":"Goggles snorkels swim masks","nl_title":"Goggles, Snorkels, and Swim Masks","nl_label":"Goggles, snorkels, and swim masks used for swimming, diving, and other water-based activities."}},{"tic":{"id":"20042","parent":"20040","title":"Life jackets","label":"Life jackets","nl_title":"Life Jackets","nl_label":"Life jackets and personal flotation devices."}},{"tic":{"id":"20050","parent":"20000","title":"Fur clothing","label":"Fur clothing means clothing that is required to be labeled as a fur product under the Federal Fur Products Labeling Act (15 U.S.C. §69) and the value of the fur components in the product is more than three times the value of the next most valuable tangible","nl_title":"Fur Clothing","nl_label":"Fur clothing refers to apparel that must be labeled as a fur product under the Federal Fur Products Labeling Act (15 U.S.C. §69), where the value of the fur components exceeds three times the value of the next most valuable tangible component."}},{"tic":{"id":"20060","parent":"30000","title":"Energy star qualified product","label":"ENERGY STAR qualified product includes any equipment appliance or electronics sold with the ENERGY STAR label.ENERGY STAR is a joint program of the U.S. Environmental Protection Agency and the U.S. Department of Energy.  For specifc energy star products us","nl_title":"ENERGY STAR Qualified Product","nl_label":"An ENERGY STAR qualified product includes any equipment, appliance, or electronics sold bearing the ENERGY STAR label. ENERGY STAR is a joint program of the U.S. Environmental Protection Agency and the U.S. Department of Energy. For specific ENERGY STAR products, please refer to the program's official listings."}},{"tic":{"id":"20070","parent":"","title":"School supply","label":"School supplies","nl_title":"School Supply","nl_label":"School supplies"}},{"tic":{"id":"20080","parent":"20070","title":"School art supply","label":"Art supplies (School supply)","nl_title":"School Art Supplies","nl_label":"Art supplies classified as school supplies."}},{"tic":{"id":"20090","parent":"20070","title":"School instructional material","label":"Instructional material (School supply)","nl_title":"School Instructional Material","nl_label":"Instructional materials classified as school supplies."}},{"tic":{"id":"20091","parent":"20070","title":"Graphing calculators","label":"Graphing calculators","nl_title":"Graphing Calculators","nl_label":"Graphing calculators used for mathematical and scientific computations."}},{"tic":{"id":"20100","parent":"20070","title":"School computer supply","label":"Computer supplies (School supply)","nl_title":"School Computer Supplies","nl_label":"Computer supplies classified as school supplies."}},{"tic":{"id":"20105","parent":"30000","title":"WaterSense Products","label":"WaterSense Product means a product that meets the water efficiency and performance criteria set by the United States Environmental Protection Agency and is authorized to bear the United States Environmental Protection Agency WaterSense label. Covered produ","nl_title":"Definition of WaterSense Products","nl_label":"A WaterSense product is one that satisfies the water efficiency and performance standards established by the United States Environmental Protection Agency and is authorized to display the EPA's WaterSense label."}},{"tic":{"id":"20106","parent":"30000","title":"Water-Conserving Products","label":"Water-conserving products are items that are used or planted for conserving or retaining groundwater recharging water tables or decreasing ambient air temperature and thus limiting water evaporation.  Examples include a soaker or drip-irrigation hose a moi","nl_title":"Water-Conserving Products","nl_label":"Water-conserving products are items used or planted to conserve or retain groundwater, recharge water tables, or decrease ambient air temperature, thereby limiting water evaporation. Examples include soaker or drip-irrigation hoses and moisture-retention tools."}},{"tic":{"id":"20110","parent":"20070","title":"Computers","label":"Computers (School supply)","nl_title":"Computers","nl_label":"Computers classified as school supplies."}},{"tic":{"id":"20120","parent":"20070","title":"Prewritten computer software","label":"Prewritten computer software (School Supply)","nl_title":"Prewritten Computer Software","nl_label":"Prewritten computer software classified as a school supply."}},{"tic":{"id":"20131","parent":"20000","title":"Baby Receiving Blankets","label":"Baby Receiving Blankets (during a sales tax holiday)","nl_title":"Baby receiving blankets","nl_label":"Baby receiving blankets sold during a sales tax holiday"}},{"tic":{"id":"20150","parent":"","title":"All Disaster preparedness supplies","label":"Disaster preparedness supply means an item purchased in preparation or response to a disaster including any fire flood storm tidal wave earthquake or similar public calamity whether man-made resulting from war or resulting from natural causes.Disaster prep","nl_title":"Disaster Preparedness Supplies","nl_label":"A disaster preparedness supply is any item purchased in preparation for, or in response to, a disaster. This includes fires, floods, storms, tidal waves, earthquakes, or similar public calamities, whether caused by war, other human actions, or natural events."}},{"tic":{"id":"20160","parent":"20150","title":"Disaster preparedness general supply","label":"General disaster preparedness supplies include:Batteries (excluding automobile and marine batteries): AAA AA C D 6 volt or 9 voltCellular telephone batteries and chargersSatellite phonesSelf-powered light sourcesPortable self-powered radios two-way radios ","nl_title":"General Disaster Preparedness Supplies","nl_label":"General disaster preparedness supplies encompass a variety of items, including non-automotive and non-marine batteries such as AAA, AA, C, D, 6-volt, and 9-volt batteries. Also included are cellular telephone batteries and chargers, satellite phones, self-powered light sources, and portable self-powered radios, including two-way radios."}},{"tic":{"id":"20161","parent":"20160","title":"Disaster preparedness portable generators and power cords","label":"Disaster preparedness portable generators and power cords to provide light or communications or preserve food in the event of a power outage. For disaster preparedness general supplies please use TIC 20160","nl_title":"Portable generators and power cords for disasters","nl_label":"Portable generators and power cords used for disaster preparedness, providing light, communications, or food preservation during a power outage. For general disaster preparedness supplies, please use TIC 20160."}},{"tic":{"id":"20162","parent":"20160","title":"Portable self-powered light sources","label":"Portable self-powered light sources including flashlights lanterns and candles","nl_title":"Portable Self-Powered Light Sources","nl_label":"Portable, self-powered light sources, including flashlights, lanterns, and candles."}},{"tic":{"id":"20163","parent":"20160","title":"Portable self-powered radios, two-way radios, or weather-band radios","label":"Portable self-powered radios two-way radios or weather-band radios","nl_title":"Portable Self-Powered Radios","nl_label":"Portable self-powered radios, including two-way and weather-band radios."}},{"tic":{"id":"20164","parent":"20160","title":"Batteries, including rechargeable batteries","label":"Batteries including rechargeable batteries listed sizes only:  AA-cell AAA-cell C-cell D-cell 6-volt 9-volt","nl_title":"Batteries, including rechargeable types","nl_label":"Batteries, including rechargeable batteries, are limited to the following listed sizes only: AA-cell, AAA-cell, C-cell, D-cell, 6-volt, and 9-volt."}},{"tic":{"id":"20165","parent":"20160","title":"Gas or diesel fuel tanks","label":"Gas or diesel fuel tanks","nl_title":"Gas or Diesel Fuel Tanks","nl_label":"Tanks designed to store gasoline or diesel fuel."}},{"tic":{"id":"20166","parent":"20160","title":"Nonelectric food storage coolers","label":"Nonelectric food storage coolers","nl_title":"Nonelectric Food Storage Coolers","nl_label":"Nonelectric coolers used for storing food without the use of electricity."}},{"tic":{"id":"20167","parent":"20160","title":"Portable power banks","label":"Portable power banks","nl_title":"Portable Power Banks","nl_label":"Portable power banks used to charge electronic devices on the go."}},{"tic":{"id":"20168","parent":"20160","title":"Hurricane Shutters","label":"Hurricane Shutters","nl_title":"Hurricane Shutters","nl_label":"Hurricane shutters installed to protect windows and doors from storm damage."}},{"tic":{"id":"20169","parent":"20190","title":"Plywood, window film or other materials designed to protect window coverings","label":"Plywood window film or other materials designed to protect window coverings","nl_title":"Window Protection Materials","nl_label":"Plywood, window film, and other materials designed to protect window coverings."}},{"tic":{"id":"20170","parent":"20150","title":"Disaster preparedness safety supply","label":"Disaster preparedness safety supplies include:Carbon monoxide detectorsSmoke detectorsFire extinguishersFirst aid kits. Use 20173 for carbon monozide detectors 20171 for smoke detectors 20172 for fire extinguishers and 20174 for first aid kits.","nl_title":"Disaster Preparedness Safety Supplies","nl_label":"Disaster preparedness safety supplies include carbon monoxide detectors, smoke detectors, fire extinguishers, and first aid kits. Use code 20173 for carbon monoxide detectors, 20171 for smoke detectors, 20172 for fire extinguishers, and 20174 for first aid kits."}},{"tic":{"id":"20171","parent":"20170","title":"Smoke detectors or smoke alarms","label":"Smoke detectors or smoke alarms","nl_title":"Smoke Detectors and Alarms","nl_label":"Smoke detectors and smoke alarms."}},{"tic":{"id":"20172","parent":"20170","title":"Fire extinguishers","label":"Fire extinguishers","nl_title":"Fire Extinguishers","nl_label":"Fire extinguishers used for suppressing or controlling fires."}},{"tic":{"id":"20173","parent":"20170","title":"Carbon monoxide detectors","label":"Carbon monoxide detectors","nl_title":"Carbon Monoxide Detectors","nl_label":"Carbon monoxide detectors for residential or commercial use."}},{"tic":{"id":"20174","parent":"20170","title":"First aid kits","label":"First aid kits","nl_title":"First Aid Kits","nl_label":"First aid kits"}},{"tic":{"id":"20175","parent":"20170","title":"Cellular telephone batteries and chargers","label":"Cellular telephone batteries and chargers","nl_title":"Cell Phone Batteries and Chargers","nl_label":"Batteries and chargers designed for use with cellular telephones."}},{"tic":{"id":"20180","parent":"20150","title":"Disaster preparedness food-related supply","label":"Food-related disaster preparedness supplies include:Artificial iceWater storage containerManual can openerBottled water","nl_title":"Food-Related Disaster Preparedness Supplies","nl_label":"Food-related disaster preparedness supplies include artificial ice, water storage containers, manual can openers, and bottled water."}},{"tic":{"id":"20181","parent":"20180","title":"Manual can opener","label":"Manual can opener","nl_title":"Hand-Operated Can Opener","nl_label":"A manually operated device used to open cans."}},{"tic":{"id":"20182","parent":"20180","title":"Reusable ice","label":"Reusable ice","nl_title":"Reusable Ice","nl_label":"Reusable ice products designed for repeated use in cooling applications."}},{"tic":{"id":"20190","parent":"20150","title":"Disaster preparedness fastening supply","label":"Disaster preparedness Fastening supplies include:Bungee cordsRopeRatchet strapsDuct tapeBoat anchorFender anchor chain dock line or similar deviceTarpaulins and other flexible waterproof sheetingGround anchor or tie down kits","nl_title":"Disaster Preparedness Fastening Supplies","nl_label":"Fastening supplies used for disaster preparedness, including bungee cords, rope, ratchet straps, duct tape, boat anchors, fender anchor chains, dock lines or similar devices, tarpaulins and other flexible waterproof sheeting, as well as ground anchor or tie-down kits."}},{"tic":{"id":"20191","parent":"20190","title":"Tarpaulins or other flexible waterproof sheeting","label":"Tarpaulins or other flexible waterproof sheeting","nl_title":"Tarpaulins and Flexible Waterproof Sheeting","nl_label":"Tarpaulins and other types of flexible waterproof sheeting used for covering and protection."}},{"tic":{"id":"20192","parent":"20190","title":"Ground anchor systems","label":"Ground anchor systems","nl_title":"Ground Anchor Systems","nl_label":"Systems that use ground anchors to secure structures to the earth."}},{"tic":{"id":"20200","parent":"20150","title":"Pet Related Disaster Preparedness Supplies","label":"Pet Related Disaster Preparedness Supplies","nl_title":"Disaster Preparedness Supplies for Pets","nl_label":"Supplies purchased to prepare for disasters involving pets, such as emergency food, carriers, and first aid items for animals."}},{"tic":{"id":"20201","parent":"20200","title":"Wet dog or cat food if sold individually in a can or pouch or the equivalent if sold in a box or case","label":"Wet dog or cat food if sold individually in a can or pouch or the equivalent if sold in a box or case","nl_title":"Wet Dog or Cat Food, Individual or Bulk Packaging","nl_label":"Wet dog or cat food sold individually in a can or pouch, or the equivalent quantity sold in a box or case."}},{"tic":{"id":"20202","parent":"20200","title":"Dry dog or cat food weighing 50 or fewer pounds","label":"Dry dog or cat food weighing 50 or fewer pounds","nl_title":"Dry Pet Food, 50 Pounds or Less","nl_label":"Dry dog or cat food sold in packages weighing 50 pounds or less."}},{"tic":{"id":"20203","parent":"20200","title":"Collapsible or travel-sized food or water bowls for pets","label":"Collapsible or travel-sized food or water bowls for pets","nl_title":"Collapsible Pet Travel Bowls","nl_label":"Collapsible or travel-sized bowls designed for feeding food or water to pets on the go."}},{"tic":{"id":"20204","parent":"20200","title":"Cat litter pans","label":"Cat litter pans","nl_title":"Cat Litter Pans","nl_label":"Cat litter pans used for pet sanitation."}},{"tic":{"id":"20205","parent":"20200","title":"Pet waste disposal bags","label":"Pet waste disposal bags","nl_title":"Pet Waste Disposal Bags","nl_label":"Bags designed for collecting and disposing of pet waste."}},{"tic":{"id":"20206","parent":"20200","title":"Hamster or rabbit substrate","label":"Hamster or rabbit substrate","nl_title":"Hamster or Rabbit Bedding","nl_label":"Substrate or bedding material used for hamsters or rabbits."}},{"tic":{"id":"20207","parent":"20200","title":"Leashes, collars, and muzzles for pets","label":"Leashes collars and muzzles for pets","nl_title":"Pet Leashes, Collars, and Muzzles","nl_label":"Leashes, collars, and muzzles designed for pets."}},{"tic":{"id":"20208","parent":"20200","title":"Pet pads","label":"Pet pads","nl_title":"Pet Pads","nl_label":"Absorbent pads designed for pet use."}},{"tic":{"id":"20209","parent":"20200","title":"Cat litter weighing 25 or fewer pounds","label":"Cat litter weighing 25 or fewer pounds","nl_title":"Cat Litter (25 Pounds or Less)","nl_label":"Cat litter sold in packages weighing 25 pounds or less."}},{"tic":{"id":"20210","parent":"20200","title":"Pet beds","label":"Pet beds","nl_title":"Pet Beds","nl_label":"Pet beds, including bedding and cushions designed for dogs, cats, and other household pets."}},{"tic":{"id":"20211","parent":"20200","title":"Portable pet kennels or pet carriers","label":"Portable pet kennels or pet carriers","nl_title":"Portable Pet Kennels and Carriers","nl_label":"Portable pet kennels and carriers designed for safely transporting animals."}},{"tic":{"id":"20300","parent":"20030","title":"Work gloves","label":"Work gloves","nl_title":"Work Gloves","nl_label":"Gloves designed for use during work or labor activities."}},{"tic":{"id":"20301","parent":"20030","title":"Safety glasses","label":"Safety glasses ($50 or less per pair or the equivalent if sold in sets of more than one pair)","nl_title":"Safety Glasses","nl_label":"Safety glasses priced at $50 or less per pair, or the equivalent amount if sold in sets of more than one pair."}},{"tic":{"id":"20302","parent":"20030","title":"Protective coveralls","label":"Protective coveralls","nl_title":"Protective Coveralls","nl_label":"Protective coveralls worn as safety garments."}},{"tic":{"id":"20303","parent":"20030","title":"Hearing protection items","label":"Hearing protection items","nl_title":"Hearing Protection Items","nl_label":"Items used for hearing protection, such as earplugs and earmuffs."}},{"tic":{"id":"20304","parent":"20030","title":"Tool belts","label":"Tool belts","nl_title":"Tool Belts","nl_label":"Tool belts used to carry tools and equipment."}},{"tic":{"id":"20305","parent":"20030","title":"Hard hats and other head protection","label":"Hard hats and other head protection","nl_title":"Hard Hats and Head Protection","nl_label":"Hard hats and other protective headgear used for safety."}},{"tic":{"id":"20306","parent":"20030","title":"High-visibility safety vests","label":"High-visibility safety vests","nl_title":"High-Visibility Safety Vests","nl_label":"High-visibility safety vests worn for worker protection and identification."}},{"tic":{"id":"21000","parent":"","title":"Other Sales Tax Holiday Items","label":"NULL","nl_title":"Other Sales Tax Holiday Items","nl_label":"Miscellaneous items qualifying for sales tax holiday exemptions that do not fall under other specified categories."}},{"tic":{"id":"21001","parent":"20060","title":"Energy Star dishwasher","label":"Energy Star dishwasher","nl_title":"Energy Star Dishwasher","nl_label":"Dishwasher certified under the Energy Star program for energy efficiency."}},{"tic":{"id":"21002","parent":"20060","title":"Energy Star clothes washer","label":"Energy Star clothes washer","nl_title":"Energy Star Clothes Washer","nl_label":"Energy Star certified clothes washer"}},{"tic":{"id":"21003","parent":"20060","title":"Energy Star clothes dryer","label":"Energy Star clothes dryer","nl_title":"Energy Star Clothes Dryer","nl_label":"Clothes dryer certified under the Energy Star program for energy efficiency."}},{"tic":{"id":"21004","parent":"20060","title":"Energy Star air conditioner","label":"Energy Star air conditioner","nl_title":"Energy Star Air Conditioner","nl_label":"An air conditioner certified under the Energy Star program for energy efficiency."}},{"tic":{"id":"21005","parent":"20060","title":"Energy Star ceiling fan","label":"Energy Star ceiling fan","nl_title":"Energy Star Ceiling Fan","nl_label":"Ceiling fan certified under the Energy Star program for energy efficiency."}},{"tic":{"id":"21006","parent":"20060","title":"Energy Star light bulb","label":"Energy Star light bulb","nl_title":"Energy Star Light Bulb","nl_label":"Light bulb certified under the Energy Star program."}},{"tic":{"id":"21007","parent":"20060","title":"Energy Star dehumidifier","label":"Energy Star dehumidifier","nl_title":"Energy Star Dehumidifier","nl_label":"An Energy Star certified dehumidifier."}},{"tic":{"id":"21008","parent":"20060","title":"Energy Star programmable thermostat","label":"Energy Star programmable thermostat","nl_title":"Energy Star Programmable Thermostat","nl_label":"A programmable thermostat certified under the Energy Star program."}},{"tic":{"id":"21009","parent":"20060","title":"Energy Star refrigerator","label":"Energy Star refrigerator","nl_title":"Energy Star Refrigerator","nl_label":"Refrigerator certified under the Energy Star program for energy efficiency."}},{"tic":{"id":"21010","parent":"20060","title":"Energy Star freezer","label":"Energy Star freezer","nl_title":"Energy Star Freezer","nl_label":"Freezer certified under the Energy Star program for energy efficiency."}},{"tic":{"id":"21011","parent":"20060","title":"Energy Star water heater - not solar","label":"Energy Star water heater - not solar","nl_title":"Energy Star Water Heater (Non-Solar)","nl_label":"Energy Star certified water heater, excluding solar-powered models."}},{"tic":{"id":"21012","parent":"","title":"Energy Star water heater - solar","label":"Energy Star water heater - solar","nl_title":"Solar Energy Star Water Heater","nl_label":"Solar-powered water heater certified under the Energy Star program."}},{"tic":{"id":"21013","parent":"20060","title":"Energy Star conventional ovens, ranges \u0026 stoves","label":"Energy Star conventional ovens ranges \u0026 stoves","nl_title":"Energy Star Ovens, Ranges, and Stoves","nl_label":"Conventional ovens, ranges, and stoves that are Energy Star certified."}},{"tic":{"id":"21014","parent":"20060","title":"Energy Star trash compactors","label":"Energy Star trash compactors","nl_title":"Energy Star Trash Compactors","nl_label":"Trash compactors that meet Energy Star efficiency standards."}},{"tic":{"id":"21015","parent":"20060","title":"Energy Star furnaces","label":"Energy Star furnaces","nl_title":"Energy Star Furnaces","nl_label":"Furnaces certified under the Energy Star program for efficiency."}},{"tic":{"id":"21016","parent":"20060","title":"Energy Star heat pump","label":"Energy Star heat pump","nl_title":"Energy Star Heat Pump","nl_label":"Heat pump certified under the Energy Star program."}},{"tic":{"id":"21017","parent":"20060","title":"Energy Star boiler","label":"Energy Star boiler","nl_title":"Energy Star Boiler","nl_label":"Boiler certified under the Energy Star program for energy efficiency."}},{"tic":{"id":"21018","parent":"20105","title":"WaterSense bathroom sink","label":"WaterSense bathroom sink","nl_title":"WaterSense Bathroom Sink","nl_label":"A bathroom sink certified under the EPA's WaterSense program for water efficiency."}},{"tic":{"id":"21019","parent":"20105","title":"WaterSense faucet accessories","label":"WaterSense faucet accessories","nl_title":"WaterSense Faucet Accessories","nl_label":"Faucet accessories certified under the EPA's WaterSense program for water efficiency."}},{"tic":{"id":"21020","parent":"20105","title":"WaterSense showerhead","label":"WaterSense showerhead","nl_title":"WaterSense Showerhead","nl_label":"Showerhead certified under the EPA WaterSense program for water efficiency"}},{"tic":{"id":"21021","parent":"20105","title":"WaterSense toilet","label":"WaterSense toilet","nl_title":"WaterSense Toilet","nl_label":"Toilet certified under the EPA WaterSense program for water efficiency."}},{"tic":{"id":"21022","parent":"20105","title":"WaterSense urinal","label":"WaterSense urinal","nl_title":"WaterSense Urinal","nl_label":"A urinal certified under the EPA's WaterSense program for water efficiency."}},{"tic":{"id":"21023","parent":"20105","title":"WaterSense landscape irrigation controllers","label":"WaterSense landscape irrigation controllers","nl_title":"WaterSense Landscape Irrigation Controllers","nl_label":"Landscape irrigation controllers certified under the EPA's WaterSense program for water efficiency."}},{"tic":{"id":"21100","parent":"21000","title":"Impact-Resistant Doors, Garage Doors, and Windows","label":"Impact resistant doors impact resistant garage doors impact resistant windows labeled as such or having an impact-resistant rating for commercial or residential use","nl_title":"Impact-Resistant Doors, Garage Doors, and Windows","nl_label":"Doors, garage doors, and windows that are labeled as impact-resistant or carry an impact-resistant rating, suitable for either commercial or residential use."}},{"tic":{"id":"21200","parent":"21000","title":"Industry textbooks and code books","label":"Industry textbooks and code books","nl_title":"Industry Textbooks and Code Books","nl_label":"Industry textbooks and code books used for professional reference."}},{"tic":{"id":"21201","parent":"21000","title":"Power tool batteries","label":"Power tool batteries","nl_title":"Power Tool Batteries","nl_label":"Batteries designed for use with power tools"}},{"tic":{"id":"21202","parent":"21000","title":"Handheld pipe cutters","label":"Handheld pipe cutters","nl_title":"Handheld Pipe Cutters","nl_label":"Handheld pipe cutters used for cutting pipes."}},{"tic":{"id":"21203","parent":"21000","title":"Drain opening tools","label":"Drain opening tools","nl_title":"Drain Opening Tools","nl_label":"Tools used for opening drains, such as plungers and drain snakes."}},{"tic":{"id":"21204","parent":"21000","title":"Plumbing inspection equipment","label":"Plumbing inspection equipment","nl_title":"Plumbing Inspection Equipment","nl_label":"Equipment used for inspecting plumbing systems."}},{"tic":{"id":"21205","parent":"21000","title":"Ladders","label":"Ladders","nl_title":"Ladders","nl_label":"Ladders"}},{"tic":{"id":"21206","parent":"21000","title":"Power tools","label":"Power tools","nl_title":"Power Tools","nl_label":"Power tools, such as drills, saws, sanders, and other electrically or pneumatically operated equipment used for construction, repair, or fabrication tasks."}},{"tic":{"id":"21207","parent":"21000","title":"Tool boxes for vehicles","label":"Tool boxes for vehicles","nl_title":"Vehicle Tool Boxes","nl_label":"Tool boxes designed for use in vehicles."}},{"tic":{"id":"21208","parent":"21000","title":"Hand tools","label":"Hand tools","nl_title":"Hand Tools","nl_label":"Hand tools used for manual labor and craftsmanship."}},{"tic":{"id":"21209","parent":"21000","title":"Tool boxes","label":"Tool boxes","nl_title":"Tool Boxes","nl_label":"Tool boxes used for storing and transporting tools."}},{"tic":{"id":"21210","parent":"21000","title":"Shovels and rakes","label":"Shovels and rakes","nl_title":"Shovels and Rakes","nl_label":"Shovels and rakes used for gardening, landscaping, or manual labor."}},{"tic":{"id":"21211","parent":"21000","title":"LED flashlights","label":"LED flashlights","nl_title":"LED Flashlights","nl_label":"LED flashlights"}},{"tic":{"id":"21212","parent":"21000","title":"Electrical voltage and testing equipment","label":"Electrical voltage and testing equipment","nl_title":"Electrical Voltage and Testing Equipment","nl_label":"Equipment used for measuring electrical voltage and conducting electrical testing."}},{"tic":{"id":"21213","parent":"21000","title":"Shop lights","label":"Shop lights","nl_title":"Shop Lights","nl_label":"Lighting fixtures used in shops, workshops, or commercial spaces."}},{"tic":{"id":"21214","parent":"21000","title":"Duffle bags or tote bags","label":"Duffle bags or tote bags","nl_title":"Duffle or Tote Bags","nl_label":"Duffle bags or tote bags used for carrying personal items."}},{"tic":{"id":"21215","parent":"21000","title":"Gas-powered chainsaws","label":"Gas-powered chainsaws","nl_title":"Gas-Powered Chainsaws","nl_label":"Chainsaws powered by gasoline engines."}},{"tic":{"id":"21216","parent":"21000","title":"Chainsaw accessories","label":"Chainsaw accessories include chains chain saw bar and nose lubricants two-cycle motor oil chain sharpeners and files bars wrenches carrying cases and scabbards safety apparel including chaps gloves hearing protectors helmets protective glasses repair parts","nl_title":"Chainsaw Accessories","nl_label":"Chainsaw accessories include replacement chains, chain saw bar and nose lubricants, two-cycle motor oil, chain sharpeners and files, bars, wrenches, carrying cases, and scabbards. This category also covers safety apparel such as chaps, gloves, hearing protectors, helmets, and protective glasses, as well as repair parts."}},{"tic":{"id":"21300","parent":"21000","title":"Fishing supplies","label":"Fishing supplies","nl_title":"Fishing Supplies","nl_label":"Supplies used for fishing activities."}},{"tic":{"id":"21301","parent":"21300","title":"Bait or fishing tackle","label":"Bait or fishing tackle (does not include commercial fishing supplies)","nl_title":"Bait and Fishing Tackle","nl_label":"Bait and fishing tackle for recreational use, excluding supplies intended for commercial fishing operations."}},{"tic":{"id":"21302","parent":"21300","title":"Tackle boxes or bags","label":"Tackle boxes or bags","nl_title":"Tackle Boxes and Bags","nl_label":"Tackle boxes or bags used for storing fishing gear."}},{"tic":{"id":"21303","parent":"21300","title":"Fishing rods","label":"Fishing rods sold individually","nl_title":"Fishing Rods","nl_label":"Fishing rods sold individually."}},{"tic":{"id":"21304","parent":"21300","title":"Fishing reels","label":"Fishing reels sold individually","nl_title":"Fishing Reels","nl_label":"Fishing reels sold individually."}},{"tic":{"id":"21305","parent":"21300","title":"Fishing rod and reel set","label":"Fishing rod and reel sold as a set","nl_title":"Fishing Rod and Reel Set","nl_label":"A fishing rod and reel sold together as a set."}},{"tic":{"id":"21310","parent":"21000","title":"Camping supplies","label":"Camping supplies","nl_title":"Camping Supplies","nl_label":"Supplies and equipment used for camping activities."}},{"tic":{"id":"21311","parent":"21310","title":"Camping lanterns","label":"Camping lanterns","nl_title":"Camping Lanterns","nl_label":"Portable lanterns designed for use while camping."}},{"tic":{"id":"21312","parent":"21310","title":"Flashlights","label":"Flashlights","nl_title":"Flashlights","nl_label":"Portable battery-powered flashlights and handheld lighting devices."}},{"tic":{"id":"21313","parent":"21310","title":"Sleeping bags","label":"Sleeping bags","nl_title":"Sleeping Bags","nl_label":"Sleeping bags used for camping or outdoor activities."}},{"tic":{"id":"21314","parent":"21310","title":"Portable hammocks","label":"Portable hammocks","nl_title":"Portable Hammocks","nl_label":"Portable hammocks designed for easy transport and setup."}},{"tic":{"id":"21315","parent":"21310","title":"Camping Stoves","label":"Camping Stoves","nl_title":"Camping Stoves","nl_label":"Portable stoves designed for outdoor camping and cooking use."}},{"tic":{"id":"21316","parent":"21310","title":"Collapsible camping chairs","label":"Collapsible camping chairs","nl_title":"Collapsible Camping Chairs","nl_label":"Portable, foldable chairs designed for use while camping or outdoors."}},{"tic":{"id":"21317","parent":"21310","title":"Tents","label":"Tents","nl_title":"Tents","nl_label":"Tents and portable shelters"}},{"tic":{"id":"21320","parent":"21000","title":"Boating and water activity supplies","label":"Boating and water activity supplies","nl_title":"Boating and Water Activity Supplies","nl_label":"Supplies used for boating and various water-based activities."}},{"tic":{"id":"21321","parent":"21320","title":"Inflatable pool tubes, pool floats; inflatable chairs, pool toys ","label":"Inflatable pool tubes pool floats; inflatable chairs pool toys ","nl_title":"Inflatable Pool Tubes, Floats, Chairs, and Toys","nl_label":"Inflatable pool tubes, pool floats, inflatable chairs, and pool toys."}},{"tic":{"id":"21322","parent":"21320","title":"Safety flares","label":"Safety flares","nl_title":"Safety Flares","nl_label":"Safety flares used for emergency signaling and warning purposes."}},{"tic":{"id":"21324","parent":"21320","title":"Oars, paddles","label":"Oars paddles","nl_title":"Oars and Paddles","nl_label":"Oars and paddles used for rowing or propelling watercraft."}},{"tic":{"id":"21325","parent":"21320","title":"Kneeboards, wakeboards, water skis, and inflatable tubes or floats capable of being towed","label":"Kneeboards wakeboards water skis and inflatable tubes or floats capable of being towed","nl_title":"Towable Watersports Equipment","nl_label":"Kneeboards, wakeboards, water skis, and inflatable tubes or floats designed to be towed behind a boat."}},{"tic":{"id":"21326","parent":"21320","title":"Paddleboards, surfboards","label":"Paddleboards surfboards","nl_title":"Paddleboards and Surfboards","nl_label":"Paddleboards and surfboards."}},{"tic":{"id":"21327","parent":"21320","title":"Canoes, kayaks","label":"Canoes kayaks","nl_title":"Canoes and Kayaks","nl_label":"Canoes and kayaks"}},{"tic":{"id":"21330","parent":"21000","title":"Residential Pool Supplies","label":"Pool supplies","nl_title":"Residential Pool Supplies","nl_label":"Supplies used for residential swimming pools."}},{"tic":{"id":"21331","parent":"21330","title":"Individual residential pool \u0026 spa replacement parts, nets, filters, lights, covers","label":"Individual residential pool \u0026 spa replacement parts nets filters lights covers","nl_title":"Residential Pool and Spa Replacement Parts","nl_label":"Individual residential pool and spa replacement parts, including nets, filters, lights, and covers."}},{"tic":{"id":"21332","parent":"21330","title":"Residential pool \u0026 spa chemicals purchased by an individual","label":"Residential pool \u0026 spa chemicals purchased by an individual","nl_title":"Residential Pool and Spa Chemicals Bought by Individuals","nl_label":"Chemicals for residential pools and spas purchased by an individual consumer."}},{"tic":{"id":"21350","parent":"21000","title":"General outdoor equipment and supplies","label":"General outdoor supplies","nl_title":"General Outdoor Equipment and Supplies","nl_label":"General supplies and equipment for outdoor use."}},{"tic":{"id":"21351","parent":"21350","title":"Insect repellant","label":"Insect repellant","nl_title":"Insect Repellent","nl_label":"Insect repellent products used to deter insects."}},{"tic":{"id":"21352","parent":"21350","title":"Water bottles","label":"Water bottles","nl_title":"Water Bottles","nl_label":"Water bottles used for drinking or storing water."}},{"tic":{"id":"21353","parent":"21350","title":"Hydration packs","label":"Hydration packs","nl_title":"Hydration Packs","nl_label":"Hydration packs, such as backpacks with built-in water reservoirs and drinking tubes."}},{"tic":{"id":"21354","parent":"21350","title":"Binoculars","label":"Binoculars","nl_title":"Binoculars","nl_label":"Binoculars"}},{"tic":{"id":"21355","parent":"21350","title":"Outdoor gas or charcoal grills","label":"Outdoor gas or charcoal grills","nl_title":"Outdoor Gas and Charcoal Grills","nl_label":"Outdoor grills powered by gas or charcoal for barbecuing and cooking food outside."}},{"tic":{"id":"21356","parent":"21350","title":"Bicycles","label":"Bicycles","nl_title":"Bicycles","nl_label":"Bicycles"}},{"tic":{"id":"21357","parent":"21350","title":"Electric scooters weighing less than 75 pounds","label":"Electric scooters weighing less than 75 pounds","nl_title":"Electric Scooters Under 75 Pounds","nl_label":"Electric scooters with a total weight of less than 75 pounds."}},{"tic":{"id":"22000","parent":"","title":"Bed \u0026 bath products","label":"Bed \u0026 bath products include bath wash cloths blankets bed spreads bed linens sheet sets comforter sets bath towels shower curtains bath rugs and mats pillows and pillow cases.","nl_title":"Bed and Bath Products","nl_label":"Bed and bath products include items such as bath washcloths, blankets, bedspreads, bed linens, sheet sets, comforter sets, bath towels, shower curtains, bath rugs and mats, pillows, and pillowcases."}},{"tic":{"id":"30000","parent":"","title":"Computers, Electronics, and Appliances","label":"NULL","nl_title":"Computers, Electronics, and Appliances","nl_label":"Taxability rules for computers, electronics, and household appliances."}},{"tic":{"id":"30015","parent":"30000","title":"Non-prewritten (custom) computer software","label":"Computer software means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task.Non-prewritten computer software means any computer software (a set of coded instructions designed to cause a computer","nl_title":"Custom computer software","nl_label":"Computer software refers to a set of coded instructions designed to make a computer or automatic data processing equipment perform a task. Non-prewritten, or custom, computer software is software developed specifically for a particular user rather than being pre-made for general sale."}},{"tic":{"id":"30025","parent":"30015","title":"Non-prewritten (custom) computer software delivered electronically","label":"Download means custom or non-prewritten computer software delivered to the purchaser by means other than tangible storage media.","nl_title":"Custom software delivered electronically","nl_label":"This applies to custom, non-prewritten computer software that is delivered to the purchaser electronically, rather than on tangible storage media."}},{"tic":{"id":"30035","parent":"30015","title":"Non-prewritten (custom) computer software delivered via load and leave Mandatory computer software maintenance contracts","label":"Delivered by installer means custom or non-prewritten computer software delivered to the purchaser by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser.","nl_title":"Custom Software Maintenance: Installer-Delivered, No Media Transfer","nl_label":"This category covers mandatory maintenance contracts for custom, non-prewritten computer software that is delivered by an installer using tangible storage media, where the storage media itself is not physically handed over to the purchaser."}},{"tic":{"id":"30040","parent":"30000","title":"Prewritten computer software","label":"Computer software means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task.Prewritten computer software means computer software (a set of coded instructions designed to cause a computer or auto","nl_title":"Prewritten Computer Software","nl_label":"Prewritten computer software refers to a set of coded instructions designed to direct a computer or automatic data processing equipment to perform specific tasks. Unlike custom software, prewritten software is created for general or repeated sale or license to multiple users, rather than being developed to the specifications of a particular purchaser."}},{"tic":{"id":"30050","parent":"30040","title":"Prewritten computer software delivered electronically","label":"Download means prewritten computer software delivered to the purchaser by download or any means other than tangible storage media.Does not include electronic books electronic documents audio or video downloads or streaming ringtones or any other electronic","nl_title":"Electronically Delivered Prewritten Software","nl_label":"Prewritten computer software delivered to the purchaser by download or any means other than tangible storage media. This does not include electronic books, electronic documents, audio or video downloads or streaming, ringtones, or any other electronic items."}},{"tic":{"id":"30060","parent":"30040","title":"Prewritten computer software delivered via load and leave","label":"Delivered by installer means prewritten computer software delivered to the purchaser by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser.","nl_title":"Prewritten software delivered by load and leave","nl_label":"Prewritten computer software delivered to the purchaser by an installer using tangible storage media, where the storage media itself is not physically transferred to the purchaser."}},{"tic":{"id":"30070","parent":"30040","title":"Remotely Accessed Prewritten Software","label":"Remotely Accessed Prewritten Software  means prewritten computer software accessed by the purchaser remotely (not downloaded).Remote access to prewritten software does not include subscription-based access to newspapers (TIC: 93113) periodicals (TIC: 93117","nl_title":"Remotely Accessed Prewritten Software","nl_label":"Prewritten computer software that the purchaser accesses remotely rather than downloading. Remote access to prewritten software does not include subscription-based access to newspapers (TIC: 93113) or periodicals (TIC: 93117)."}},{"tic":{"id":"30100","parent":"30000","title":"Computer","label":"Computer means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. Computers frequently attract exemptions during sales tax holidays so long as the computer is intend","nl_title":"Computer","nl_label":"A computer is an electronic device that accepts information in digital or similar form and processes it to produce a result based on a sequence of instructions. Computers frequently qualify for exemptions during sales tax holidays, provided the computer is intended for eligible use."}},{"tic":{"id":"30101","parent":"30000","title":"Bulk sales of computers","label":"Bulk sales of computers","nl_title":"Bulk Computer Sales","nl_label":"Bulk sales of computers."}},{"tic":{"id":"30200","parent":"30040","title":"Mandatory computer software maintenance contracts with respect to prewritten computer software","label":"Required maintenance contract means a computer software maintenance contract that the customer is obligated by contract to purchase as a condition to the retail sale of computer software.A member state may limit the definition of software maintenance contr","nl_title":"Mandatory Maintenance Contracts for Prewritten Software","nl_label":"A required maintenance contract refers to a computer software maintenance contract that the customer is contractually obligated to purchase as a condition of the retail sale of computer software. Member states may choose to limit the scope of this definition for software maintenance contracts."}},{"tic":{"id":"30210","parent":"30200","title":"Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered electronically","label":"Download means updates to prewritten computer software delivered to the purchaser by means other than tangible storage media.","nl_title":"Mandatory Maintenance Contracts for Electronically Delivered Prewritten Software","nl_label":"A download refers to updates of prewritten computer software that are delivered to the purchaser through means other than tangible storage media."}},{"tic":{"id":"30220","parent":"30200","title":"Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered via load and l","label":"Delivered by installer means updates to prewritten computer software delivered to the purchaser by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser.","nl_title":"Mandatory Maintenance Contracts: Prewritten Software Delivered by Installer","nl_label":"This category covers mandatory computer software maintenance contracts for prewritten computer software where updates are delivered to the purchaser by an installer using tangible storage media, but the tangible storage media itself is not physically transferred to the purchaser."}},{"tic":{"id":"30230","parent":"30015","title":"Mandatory computer software maintenance contracts with respect to non-prewritten (custom) computer software","label":"Required maintenance contract is a computer software maintenance contract that the customer is obligated by contract to purchase as a condition to the retail sale of computer software.A member state may limit the definition of software maintenance contract","nl_title":"Mandatory Maintenance Contracts for Custom Software","nl_label":"A required maintenance contract is a computer software maintenance contract that the customer is obligated by contract to purchase as a condition of the retail sale of computer software. A member state may limit the scope of this definition as it applies to software maintenance contracts for non-prewritten (custom) software."}},{"tic":{"id":"30240","parent":"30230","title":"Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered electronic","label":"Download means updates to non-prewritten computer software delivered to the purchaser by means other than tangible storage media.","nl_title":"Mandatory maintenance contracts for electronically delivered custom software","nl_label":"A download refers to updates for non-prewritten (custom) computer software that are delivered to the purchaser through methods other than tangible storage media."}},{"tic":{"id":"30250","parent":"30230","title":"Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered via load a","label":"Delivered by installer means updates to non-prewritten computer software delivered to the purchaser by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser.","nl_title":"Mandatory maintenance for custom software delivered by installer","nl_label":"Mandatory maintenance contracts for non-prewritten (custom) computer software, where updates are delivered to the purchaser via tangible storage media that is not physically transferred to the purchaser."}},{"tic":{"id":"30300","parent":"30040","title":"Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgra","label":"An optional computer maintenance contract is a computer software maintenance contract that a customer is not obligated to purchase as a condition to the retail sale of computer software.An optional maintenance contract may include one or more training sess","nl_title":"Optional software maintenance contracts providing only updates or upgrades","nl_label":"An optional computer software maintenance contract is an agreement that a customer is not required to purchase as a condition of the retail sale of computer software. Such a contract may include one or more training sessions and, in this case, applies specifically to prewritten computer software where the contract provides only updates or upgrades to the software."}},{"tic":{"id":"30310","parent":"30300","title":"Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgra","label":"Download means updates to prewritten computer software delivered to the purchaser by means other than tangible storage media.","nl_title":"Optional software maintenance contracts providing updates only, via download","nl_label":"This category covers optional maintenance contracts for prewritten computer software that provide only updates or upgrades, where those updates are delivered to the purchaser electronically rather than on tangible storage media."}},{"tic":{"id":"30320","parent":"30300","title":"Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgra","label":"Delivered by installer means updates to prewritten computer software delivered to the purchaser by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser.","nl_title":"Optional software maintenance: updates delivered via installer media","nl_label":"This applies to optional computer software maintenance contracts for prewritten software that provide only updates or upgrades, where those updates are delivered to the purchaser through tangible storage media used by an installer, but the storage media itself is not physically transferred to the purchaser."}},{"tic":{"id":"30330","parent":"30015","title":"Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide upd","label":"An optional updates only maintenance contract is a computer software maintenance contract that a customer is not obligated to purchase as a condition to purchase of non-prewritten computer software.","nl_title":"Optional Update-Only Maintenance Contracts for Custom Software","nl_label":"An optional updates-only maintenance contract is a computer software maintenance contract that a customer is not required to purchase as a condition of acquiring non-prewritten (custom) computer software, and it provides only updates or upgrades to that software."}},{"tic":{"id":"30340","parent":"30330","title":"Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide upd","label":"Download means updates to non-prewritten computer software delivered to the purchaser by means other than tangible storage media.","nl_title":"Optional Maintenance Contracts for Custom Software: Updates Only","nl_label":"This category covers optional computer software maintenance contracts for non-prewritten (custom) software that provide updates only, delivered via download rather than tangible storage media."}},{"tic":{"id":"30350","parent":"30330","title":"Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide upd","label":"Delivered by installer means updates to non-prewritten computer software delivered to the purchaser by an installer.","nl_title":"Optional maintenance contracts for custom software: update-only, installer-delivered","nl_label":"This category covers optional computer software maintenance contracts for non-prewritten (custom) computer software that provide only updates or upgrades, where those updates are delivered to the purchaser by an installer."}},{"tic":{"id":"30360","parent":"30015","title":"Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide sup","label":"An optional support only maintenance contract is a computer software maintenance contract that a customer is not obligated to purchase as a condition to purchase of non-prewritten computer software.","nl_title":"Optional Support-Only Contracts for Custom Software","nl_label":"An optional support-only maintenance contract is a computer software maintenance agreement that the customer is not required to purchase as a condition of acquiring non-prewritten (custom) computer software, and which provides support services only."}},{"tic":{"id":"30370","parent":"30015","title":"Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates ","label":"An optional support services and software updates maintenance contract is a computer software maintenance contract that a customer is not obligated to purchase as a condition to purchase of non-prewritten computer software.By default updates are delivered ","nl_title":"Optional maintenance contracts for custom software with updates","nl_label":"An optional maintenance contract providing support services and software updates for non-prewritten (custom) computer software is one that the customer is not required to purchase as a condition of acquiring the software. By default, this contract includes the delivery of software updates."}},{"tic":{"id":"30380","parent":"30370","title":"Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates ","label":"Download means updates non-prewritten computer software delivered to the purchaser by means other than tangible storage media.","nl_title":"Optional maintenance contracts for custom software providing updates","nl_label":"Applies when updates to custom (non-prewritten) computer software are delivered to the purchaser electronically, rather than on tangible storage media."}},{"tic":{"id":"30390","parent":"30370","title":"Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software provide updates or up","label":"Delivered by installer means updates to non-prewritten computer software delivered to the purchaser by an installer.","nl_title":"Optional Maintenance Contracts for Custom Software: Installer-Delivered Updates","nl_label":"This category covers optional maintenance contracts for non-prewritten (custom) computer software, specifically where updates or upgrades are delivered to the purchaser by an installer."}},{"tic":{"id":"30400","parent":"30040","title":"Optional computer software maintenance contracts with respect to prewritten computer software that provide updates or upgrades a","label":"An optional updates only maintenance contract is a computer software maintenance contract that a customer is not obligated to purchase as a condition to purchase of prewritten computer software.","nl_title":"Optional Maintenance Contracts for Prewritten Software Updates","nl_label":"An optional updates-only maintenance contract is a computer software maintenance contract that a customer is not required to purchase as a condition of acquiring prewritten computer software."}},{"tic":{"id":"30410","parent":"30400","title":"Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades ","label":"Download means updates to prewritten computer software delivered to the purchaser by means other than tangible storage media.","nl_title":"Optional software maintenance contracts providing updates and upgrades","nl_label":"A download refers to updates for prewritten computer software that are delivered to the purchaser through means other than tangible storage media."}},{"tic":{"id":"30420","parent":"30400","title":"Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades ","label":"Delivered by installer means updates to prewritten computer software delivered to the purchaser by an installer.","nl_title":"Optional prewritten software maintenance contracts with updates and upgrades","nl_label":"Delivered by installer refers to updates for prewritten computer software that are provided to the purchaser through an installer."}},{"tic":{"id":"30430","parent":"30040","title":"Optional computer software maintenance contracts with respect to prewritten computer software that only provide support services","label":"An optional support only maintenance contract is a computer software maintenance contract that a customer is not obligated to purchase as a condition to purchase of prewritten computer software.","nl_title":"Optional Support-Only Maintenance Contracts for Prewritten Software","nl_label":"An optional support-only maintenance contract is a computer software maintenance contract that a customer is not required to purchase as a condition of acquiring prewritten computer software, and it provides only support services without including any software updates or upgrades."}},{"tic":{"id":"31000","parent":"30000","title":"Products Transferred Electronically","label":"For purposes of the definitions of digital products transferred electronically means obtained by the purchaser by means other than tangible storage media.","nl_title":"Electronically Transferred Products","nl_label":"For the purposes of these definitions, digital products are considered to be transferred electronically when the purchaser obtains them by means other than tangible storage media."}},{"tic":{"id":"31035","parent":"31000","title":"Audio-Visual Works","label":"Digital audio-visual works means a series of related images that when shown in succession impart an impression of motion together with accompanying sounds if any. Such works are obtained by the purchaser by means other than tangible storage media.","nl_title":"Digital Audio-Visual Works","nl_label":"Digital audio-visual works are a series of related images that, when shown in succession, create the impression of motion, together with any accompanying sounds. These works are delivered to the purchaser by means other than tangible storage media."}},{"tic":{"id":"31040","parent":"31035","title":"Digital Audio Visual Works (with rights for permanent use)","label":"Digital audio-visual works with rights for permanent use.Does not include downloadable audio streaming video electronic books or any type of downloadable video with less than permanent use rights (rentals); see also TIC 31050 (rental use) and TIC 31060 (su","nl_title":"Digital Audiovisual Works with Permanent Use Rights","nl_label":"Digital audiovisual works purchased with rights for permanent use. This does not include downloadable audio, streaming video, electronic books, or any type of downloadable video with less than permanent use rights (rentals). See also TIC 31050 for rental use and TIC 31060 for subscription use."}},{"tic":{"id":"31050","parent":"31035","title":"Digital Audio Visual Works (with rights of less than permanent use)","label":"Downloaded audio-visual works with rights of less than permanent use","nl_title":"Digital Audio-Visual Works with Limited Use Rights","nl_label":"Downloaded audio-visual works granted with rights of less than permanent use."}},{"tic":{"id":"31060","parent":"31035","title":"Digital Audio Visual Works (with rights conditioned on continued payments)","label":"Downloaded or streaming audio-visual works with rights conditioned on continued payments.","nl_title":"Subscription-Based Digital Audio-Visual Works","nl_label":"Digital audio-visual works that are downloaded or streamed, where the user's rights to access or use the content are conditioned on making continued payments."}},{"tic":{"id":"31065","parent":"31035","title":"Digital Audio Visual Works sold to users other than the end user","label":"Digital audio-visual works sold to users other than the end user.","nl_title":"Digital Audiovisual Works Sold to Non-End Users","nl_label":"Sales of digital audiovisual works to purchasers who are not the end user."}},{"tic":{"id":"31069","parent":"31000","title":"Audio Works","label":"Digital audio works means works that result from the fixation of a series of musical spoken or other sounds including ringtones. Such works are obtained by the purchaser by means other than tangible storage media.","nl_title":"Digital Audio Works","nl_label":"Digital audio works are works created by capturing a series of musical, spoken, or other sounds, including ringtones, and delivered to the purchaser through means other than tangible storage media."}},{"tic":{"id":"31070","parent":"31069","title":"Digital Audio Works (with rights for permanent use)","label":"Digital audio works such as music or audio books that are downloaded with rights for permanent use.Does not include downloadable video streaming audio electronic books or audio downloads with less than permanent use rights (rentals); see also TIC 31080 (re","nl_title":"Downloaded Audio with Permanent Use Rights","nl_label":"Covers digital audio works, such as music or audiobooks, that are downloaded with rights for permanent use. Excludes downloadable video, streaming audio, electronic books, and audio downloads with less than permanent use rights (rentals); see also TIC 31080."}},{"tic":{"id":"31080","parent":"31069","title":"Digital Audio Works (with rights of less than permanent use)","label":"Downloaded audio works with rights of less than permanent use.","nl_title":"Digital Audio Works with Limited Use Rights","nl_label":"Downloaded audio works granted with rights of less than permanent use."}},{"tic":{"id":"31090","parent":"31069","title":"Digital Audio Works (with rights conditioned on continued payments)","label":"Downloaded or streaming audio works with rights conditioned on continued payments.","nl_title":"Digital Audio with Payment-Conditioned Rights","nl_label":"Downloaded or streamed audio works whose usage rights remain valid only while the customer continues making ongoing payments."}},{"tic":{"id":"31095","parent":"31069","title":"Digital Audio Works sold to users other than the end user","label":"Digital audio works sold to users other than the end user.","nl_title":"Digital audio works sold to non-end users","nl_label":"Sales of digital audio works to purchasers who are not the end users."}},{"tic":{"id":"31099","parent":"31000","title":"Digital Books","label":"Downloaded digital books with rights for permanent use including recreational educational and religious books.Note: Does NOT include audio books(see Audio works TIC: 31070).Does not include any digital goods delivered via tangible means (such as installed ","nl_title":"Digital Books","nl_label":"Digital books downloaded for permanent use, including recreational, educational, and religious titles. Note: Audio books are excluded (see Audio Works, TIC: 31070). Digital goods delivered through tangible means, such as preinstalled media, are also excluded."}},{"tic":{"id":"31100","parent":"31099","title":"Digital Books (with rights for permanent use)","label":"Digital books with rights for permanent use.","nl_title":"Digital Books with Permanent Use Rights","nl_label":"Digital books sold with rights granting permanent use to the purchaser."}},{"tic":{"id":"31110","parent":"31099","title":"Digital Books (with rights of less than permanent use)","label":"Digital books with rights of less than permanent use.","nl_title":"Digital Books with Limited-Use Rights","nl_label":"Digital books licensed with rights of less than permanent use."}},{"tic":{"id":"31120","parent":"31099","title":"Digital Books (with rights conditioned on continued payments)","label":"Digital books with rights conditioned on continued payments.","nl_title":"Digital Books With Continued Payment Conditions","nl_label":"Digital books for which the user's rights are conditioned on continued payments."}},{"tic":{"id":"31121","parent":"31099","title":"Subscriptions to products transferred electronically","label":"Subscriptions to products transferred electronically","nl_title":"Electronic Product Subscriptions","nl_label":"Subscriptions to products that are transferred electronically."}},{"tic":{"id":"31125","parent":"31099","title":"Digital Books sold to users other than the end user","label":"Digital books sold to users other than the end user.","nl_title":"Digital books sold to non-end users","nl_label":"Sales of digital books to purchasers who are not the end users."}},{"tic":{"id":"32000","parent":"31099","title":"Digital textbooks","label":"Digital textbooks","nl_title":"Digital Textbooks","nl_label":"Electronic versions of textbooks accessed via digital devices."}},{"tic":{"id":"40000","parent":"","title":"Foods and Beverages","label":"Foods and Beverages","nl_title":"Foods and Beverages","nl_label":"Foods and beverages sold for human consumption."}},{"tic":{"id":"40010","parent":"40000","title":"Candy","label":"Candy means a preparation of sugar honey or other natural or artificial sweeteners in combination with chocolate fruits nuts or other ingredients or flavorings in the form of bars drops or pieces. Candy shall not include any preparation containing flour an","nl_title":"Candy","nl_label":"Candy refers to a preparation made from sugar, honey, or other natural or artificial sweeteners, combined with chocolate, fruits, nuts, or other ingredients and flavorings, and shaped into bars, drops, or pieces. Candy does not include any preparation that contains flour."}},{"tic":{"id":"40015","parent":"40000","title":"Dried or partially dried fruit","label":"Dried or partially dried fruit means contains one or more sweeteners and may also contain other additives excluded from the definition of candy.","nl_title":"Dried or Partially Dried Fruit","nl_label":"Dried or partially dried fruit refers to products that contain one or more sweeteners and may also include other additives that are excluded from the definition of candy."}},{"tic":{"id":"40020","parent":"40000","title":"Dietary Supplements","label":"Dietary supplement means any product other than tobacco intended to supplement the diet that:Contains one or more of the following dietary ingredients:A vitamin;A mineral;An herb or other botanical;An amino acid;A dietary substance for use by humans to sup","nl_title":"Dietary Supplements Defined","nl_label":"A dietary supplement is any product, other than tobacco, intended to supplement the diet and containing one or more of the following dietary ingredients: a vitamin, a mineral, an herb or other botanical, an amino acid, or a dietary substance intended for human use to supplement the diet."}},{"tic":{"id":"40030","parent":"40000","title":"Food and food ingredients excluding alcoholic beverages and tobacco","label":"Food and food ingredients means substances whether in liquid concentrated solid frozen dried or dehydrated form that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value.Note: Excludes alcoholic beverages and to","nl_title":"Food and Ingredients, Excluding Alcohol and Tobacco","nl_label":"This category covers food and food ingredients, which are substances sold for human ingestion or chewing and consumed for their taste or nutritional value. These substances may be in liquid, concentrated, solid, frozen, dried, or dehydrated form. Alcoholic beverages and tobacco products are excluded from this category."}},{"tic":{"id":"40031","parent":"40000","title":"Seeds and plants for use in gardens to produce food for the personal consumption of a household","label":"Seeds and plants for use in gardens to produce food for the personal consumption of a household","nl_title":"Household Garden Seeds and Plants for Personal Food Use","nl_label":"Seeds and plants intended for use in home gardens to grow food for the personal consumption of a household."}},{"tic":{"id":"40032","parent":"40000","title":"Food and beverages eligible for SNAP","label":"Food and beverages that are eligible to be purchased under the Supplemental Nutrition Assistance Program (SNAP)","nl_title":"SNAP-eligible food and beverages","nl_label":"Food and beverages that qualify for purchase under the Supplemental Nutrition Assistance Program (SNAP)."}},{"tic":{"id":"40033","parent":"40000","title":"Jerky and other meat products (not individual sized)","label":"Use this TIC if serving size Is more than one or 2.5 ounces or greater. Use this TIC for prepackaged units containing more than one individual sized package (e.g. box of six individual sized bags prepackaged and sold together).  Use TIC 40034 for individua","nl_title":"Jerky and Meat Products, Multi-Serving Packages","nl_label":"Apply this TIC to jerky and other meat products when the serving size exceeds one, weighs 2.5 ounces or more, or is sold in prepackaged units containing multiple individual-sized packages (for example, a box of six individual-sized bags packaged and sold together). For single individual-sized items, use TIC 40034 instead."}},{"tic":{"id":"40034","parent":"40000","title":"Jerky and other meat products (individual sized)","label":"An individual-sized portion contains less than 2.5 ounces or is labeled as having not more than one serving. Use TIC 40033 if prepackaged units containing more than one indivdual suzed package (e.g. box of six individual sized bags prepackaged and sold tog","nl_title":"Individual-sized jerky and meat products","nl_label":"This category covers individual-sized portions of jerky and other meat products, defined as containing less than 2.5 ounces or labeled as no more than one serving. For prepackaged units that contain multiple individual-sized packages sold together (such as a box of six individual-sized bags), use TIC 40033 instead."}},{"tic":{"id":"40040","parent":"40000","title":"Food sold through vending machines","label":"Food sold through vending machines means food dispensed from a machine or other mechanical device that accepts payment.","nl_title":"Food Sold via Vending Machines","nl_label":"Food sold through vending machines refers to food dispensed from a machine or other mechanical device that accepts payment."}},{"tic":{"id":"40050","parent":"90400","title":"Soft Drinks","label":"Soft Drinks Sport Drinks and Sodas means non-alcoholic beverages that contain natural or artificial sweeteners inlcuding carbonated and non-corbonated bottled and non-bottled (such as soft drink mixes and powser liquid or tabled form) with less than 25% ve","nl_title":"Soft Drinks, Sports Drinks, and Sodas","nl_label":"Soft drinks, sports drinks, and sodas refer to non-alcoholic beverages containing natural or artificial sweeteners. This includes both carbonated and non-carbonated options, whether bottled or non-bottled, such as soft drink mixes and powders in liquid or tablet form, with less than 25% vegetable or fruit juice."}},{"tic":{"id":"40060","parent":"90401","title":"Bottled Water","label":"Bottled water means water that is placed in a sealed container or package for human consumption or other consumer uses. Bottled water is calorie free and does not contain sweeteners or other additives except that it may contain:antimicrobial agents;fluorid","nl_title":"Bottled Water","nl_label":"Bottled water refers to water sealed in a container or package intended for human consumption or other consumer uses. It is calorie-free and contains no sweeteners or other additives, though it may include antimicrobial agents and fluoride."}},{"tic":{"id":"40080","parent":"40000","title":"Gift basket with only food, or only food and candy, candy is 50% or less but greater than 10%","label":"Gift basket with only food or only food and candy candy is 50% or less but greater than 10% of the total purchase price or sales price","nl_title":"Food or food/candy gift basket, candy 10–50%","nl_label":"Gift basket containing only food, or only food and candy, where the candy makes up 50% or less but more than 10% of the total purchase or sales price."}},{"tic":{"id":"40081","parent":"40000","title":"Gift basket with only food, or only food and candy, candy is 10% or less","label":"Gift basket that contains only food and taxable candy candy is 10% or less of the total purchase price or sales price","nl_title":"Gift Basket with Food and Minimal Candy","nl_label":"A gift basket containing only food items, or a combination of food and taxable candy, where the candy makes up 10% or less of the total purchase price or sales price."}},{"tic":{"id":"40082","parent":"40000","title":"Gift basket with only food, or only food and candy, candy is more than 50%","label":"Gift basket that contains only food and taxable candy candy is more than 50% of the total purchase price or sales price","nl_title":"Gift Basket: Mostly Candy with Food","nl_label":"A gift basket containing only food and taxable candy, where candy makes up more than 50% of the total purchase or sales price."}},{"tic":{"id":"40083","parent":"40000","title":"Gift basket with food, candy, and non-food items, food is less than 50%, candy is less than 90%, non-food items are greater than","label":"Gift basket with food candy and non-food items where (1) food is less than 50% (2) candy is less than 90% and (3) non-food items are greater than 10% but less than 50% of the total purchase price or sales price","nl_title":"Gift basket: minor food, candy, and non-food items","nl_label":"A gift basket containing food, candy, and non-food items, where food makes up less than 50%, candy less than 90%, and non-food items more than 10% but less than 50% of the total purchase or sales price."}},{"tic":{"id":"40084","parent":"40000","title":"Gift basket with food, candy, and non-food items, food is less than 50%, candy is between 1-99%, non-food items are 10% or less","label":"Gift basket with food candy and non-food items where (1) food is less than 50% (2) candy is between 1-99% and (3) non-food items are 10% or less of the total purchase price or sales price","nl_title":"Mixed gift basket: under 50% food, some candy, ?10% non-food","nl_label":"A gift basket containing food, candy, and non-food items, where the food portion accounts for less than 50%, candy makes up between 1% and 99%, and non-food items comprise 10% or less of the total purchase or sales price."}},{"tic":{"id":"40085","parent":"40000","title":"Gift basket with food, candy, and non-food items, food is greater than 75%, candy is less than 25%, non-food items are 10% or le","label":"Gift basket with food candy and non-food items where(1) food is greater than 75% (2) candy is less than 25% and (3) non-food items are 10% or less of the total purchase price or sales price","nl_title":"Gift Basket: Mostly Food, Some Candy, Minimal Non-Food","nl_label":"Gift basket containing food, candy, and non-food items, where food makes up more than 75%, candy is less than 25%, and non-food items account for 10% or less of the total purchase price or sales price."}},{"tic":{"id":"40086","parent":"40000","title":"Gift basket with food, candy, and non-food items, food is 90% or more, candy is less than 10%, non-food items are less than 10%","label":"Gift basket with food candy and non-food items where (1) food is 90% or more (2) candy is less than 10% and (3) non-food items are less than 10% of the total purchase price or sales price","nl_title":"Gift basket: mostly food, minimal candy and non-food items","nl_label":"A gift basket containing food, candy, and non-food items, where food makes up 90% or more of the total purchase or sales price, candy accounts for less than 10%, and non-food items also account for less than 10% of the total."}},{"tic":{"id":"40087","parent":"40000","title":"Gift basket with popcorn and candy, popcorn is 50% or more but less than 90%","label":"Gift basket with popcorn or candy popcorn is 50% or more but less than 90% of the total purchase price or sales price","nl_title":"Gift basket with 50–90% popcorn","nl_label":"Gift basket containing popcorn and candy, where popcorn accounts for 50% or more but less than 90% of the total purchase price or sales price."}},{"tic":{"id":"40088","parent":"","title":"Gift basket with popcorn or candy, candy is 50% or more","label":"Gift basket with popcorn or candy candy is 50% or more of the total purchase price or sales price","nl_title":"Gift Basket: Mostly Candy with Popcorn","nl_label":"A gift basket containing popcorn and candy, where candy makes up 50% or more of the total purchase or sales price."}},{"tic":{"id":"40089","parent":"40000","title":"Gift basket with food and non-food items, food is 90% or more","label":"Gift basket with food and non-food items food is 90% or more of the total purchase price or sales price","nl_title":"Gift basket, mostly food (90%+)","nl_label":"Gift basket containing both food and non-food items, where food comprises 90% or more of the total purchase or sales price."}},{"tic":{"id":"40090","parent":"40000","title":"Gift basket with food and non-food items, food is more than 50% but less than 90%","label":"Gift basket with food and non-food items food is more than 50% but less than 90% of the total purchase price or sales price","nl_title":"Gift basket, 50–90% food by price","nl_label":"Gift basket containing both food and non-food items, where food makes up more than 50% but less than 90% of the total purchase or sales price."}},{"tic":{"id":"41000","parent":"40000","title":"Prepared Food","label":"Prepared food means:Food sold in a heated state or heated by the seller;Two or more food ingredients mixed or combined by the seller for sale as a single item; orFood sold with eating utensils provided by the seller including plates knives forks spoons gla","nl_title":"Prepared Food","nl_label":"Prepared food refers to food sold in a heated state or heated by the seller, two or more food ingredients mixed or combined by the seller for sale as a single item, or food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, and glasses."}},{"tic":{"id":"41010","parent":"41000","title":"Food sold without eating utensils provided by the seller whose primary NAICS classification is manufacturing in sector 311, exce","label":"Food sold without eating utensils provided by the seller whose primary NAICS classification is manufacturing in sector 311 (food manufacturing) except subsector 3118 (bakeries).","nl_title":"Food sold without utensils by NAICS 311 manufacturers, excluding bakeries","nl_label":"Food sold without eating utensils provided by the seller, where the seller's primary NAICS classification is in manufacturing sector 311 (food manufacturing), excluding subsector 3118 (bakeries)."}},{"tic":{"id":"41020","parent":"41000","title":"Food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item","label":"Food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item.","nl_title":"Unheated food sold by weight or volume, no utensils","nl_label":"This category applies to food sold without eating utensils provided by the seller, in an unheated state, and measured by weight or volume as a single item."}},{"tic":{"id":"41025","parent":"41000","title":"Deli Meats \u0026amp; Seafood","label":"Deli Meats \u0026amp; Seafood products are a variation of prepared food with the following qualities:Sold without eating utensils provided by the seller and;Sold in an unheated (but pre-cooked) state and;Sold by weight or volume as a single item.Example: A cont","nl_title":"Deli Meats and Seafood","nl_label":"Deli meats and seafood are a type of prepared food characterized by the following qualities: sold without eating utensils provided by the seller; sold in an unheated but pre-cooked state; and sold by weight or volume as a single item. For example, a container of pre-cooked deli meat or seafood purchased from a grocery store deli counter."}},{"tic":{"id":"41030","parent":"41000","title":"Bakery items sold without eating utensils provided by the seller, including bread, rolls, buns, biscuits, bagels, croissants, pa","label":"Bakery items sold without eating utensils provided by the seller including bread rolls buns biscuits bagels croissants pastries donuts Danish cakes tortes pies tarts muffins bars cookies and tortillas.","nl_title":"Bakery Items Sold Without Utensils","nl_label":"Bakery items sold without eating utensils provided by the seller, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas."}},{"tic":{"id":"41040","parent":"41000","title":"Prpared uncooked food","label":"Prepared uncooked food is prepared food that is:Sold without eating utensils provided by the seller and;Ordinarily requires cooking (as opposed to just reheating) by the consumer prior to consumption.Example: Take-and-bake pizza which is prepared by the se","nl_title":"Prepared Uncooked Food","nl_label":"Prepared uncooked food refers to prepared food that is sold without eating utensils provided by the seller and ordinarily requires cooking, rather than simply reheating, by the consumer before consumption. An example is take-and-bake pizza, which is prepared by the seller but must be cooked by the consumer prior to eating."}},{"tic":{"id":"41041","parent":"41000","title":"Prepared food that can only be consumed off-premises","label":"Food prepared by a seller that is picked up by or delivered to the purchaser.  The food is not for immediate consumption or on premise consumption since the seller does not have premises (tables/chairs/sitting area) available to the purchaser.","nl_title":"Prepared Food for Off-Premises Consumption Only","nl_label":"Food prepared by a seller and either picked up by or delivered to the purchaser. Because the seller does not provide any on-site dining area such as tables, chairs, or a sitting space, the food is intended solely for consumption away from the seller's location rather than for immediate or on-premises use."}},{"tic":{"id":"41045","parent":"41000","title":"Bottled water, candy, dietary supplements, soft drinks and items considered prepared food when utensils are made availabe to the","label":"Bottled water candy dietary supplements soft drinks and items under Reference numbers 41010 41020 41025 41030 and 41040 that would otherwise be exempt from tax but are considered ?prepared food? if utensils are made available to the customer at the seller?","nl_title":"Taxable Food Items When Utensils Are Provided","nl_label":"Bottled water, candy, dietary supplements, soft drinks, and items listed under reference numbers 41010, 41020, 41025, 41030, and 41040 that would otherwise be exempt from tax, but are classified as 'prepared food' when the seller makes utensils available to the customer."}},{"tic":{"id":"50000","parent":"","title":"Medical Related","label":"Medical and Hygiene Related","nl_title":"Medical-Related Items","nl_label":"Items related to medical care and personal hygiene."}},{"tic":{"id":"51000","parent":"50000","title":"Drugs/Pharmaceuticals","label":"A drug or pharmaceutical means a compound substance or preparation and any component of a compound substance or preparation other than food and food ingredients or alcoholic beverages:Recognized in the official United State Pharmacopoeia official Homeopath","nl_title":"Drugs and Pharmaceuticals","nl_label":"A drug or pharmaceutical refers to a compound, substance, or preparation—or any component thereof—excluding food, food ingredients, and alcoholic beverages, that is recognized in the official United States Pharmacopoeia or the official Homeopathic Pharmacopoeia."}},{"tic":{"id":"51001","parent":"51000","title":"Human use","label":"Drugs or Pharmaceuticals for Human use","nl_title":"Pharmaceuticals for Human Use","nl_label":"Drugs or pharmaceuticals intended for human use."}},{"tic":{"id":"51002","parent":"51000","title":"Animal/Veterinary use ","label":"Drugs or Pharmaceuticals for Animal/Veterinary use","nl_title":"Veterinary Drugs","nl_label":"Drugs or pharmaceuticals intended for animal or veterinary use."}},{"tic":{"id":"51010","parent":"51001","title":"Drugs for human use without a prescription","label":"without a prescription","nl_title":"Non-prescription drugs for human use","nl_label":"Drugs for human use that do not require a prescription"}},{"tic":{"id":"51020","parent":"51001","title":"Drugs, other than over-the-counter drugs, for human use with a prescription","label":"with a prescription","nl_title":"Prescription drugs for human use (excluding over-the-counter)","nl_label":"Drugs for human use, other than over-the-counter drugs, that are dispensed with a prescription."}},{"tic":{"id":"51030","parent":"51002","title":"Drugs for animal use without a prescription","label":"without a prescription","nl_title":"Over-the-counter animal drugs","nl_label":"Drugs for animal use available without a prescription"}},{"tic":{"id":"51040","parent":"51002","title":"Drugs for animal use with a prescription","label":"with a prescription","nl_title":"Prescription drugs for animal use","nl_label":"Drugs for animal use that require a prescription"}},{"tic":{"id":"51050","parent":"51055","title":"Insulin for human use without a prescription","label":"without a prescription","nl_title":"Over-the-counter insulin for human use","nl_label":"Sold without a prescription"}},{"tic":{"id":"51055","parent":"51001","title":"Insulin","label":"Insulin","nl_title":"Insulin","nl_label":"Insulin"}},{"tic":{"id":"51060","parent":"51055","title":"Insulin for human use with a prescription","label":"with a prescription","nl_title":"Prescription Insulin for Human Use","nl_label":"Insulin intended for human use, dispensed with a prescription."}},{"tic":{"id":"51070","parent":"51075","title":"Insulin for animal use without a prescription","label":"without a prescription","nl_title":"Animal insulin sold without a prescription","nl_label":"Sold without a prescription"}},{"tic":{"id":"51075","parent":"51002","title":"Insulin","label":"Insulin","nl_title":"Insulin","nl_label":"Insulin"}},{"tic":{"id":"51080","parent":"51075","title":"Insulin for animal use with a prescription","label":"with a prescription","nl_title":"Prescription insulin for animal use","nl_label":"Insulin for animal use when dispensed with a prescription"}},{"tic":{"id":"51090","parent":"51095","title":"Medical oxygen for human use without a prescription","label":"without a prescription","nl_title":"Medical oxygen for humans without prescription","nl_label":"Purchased without a prescription"}},{"tic":{"id":"51095","parent":"51001","title":"Oxygen","label":"Oxygen","nl_title":"Oxygen","nl_label":"Oxygen"}},{"tic":{"id":"51100","parent":"51095","title":"Medical oxygen for human use with a prescription","label":"with a prescription","nl_title":"Prescribed medical oxygen for human use","nl_label":"When dispensed with a valid prescription"}},{"tic":{"id":"51110","parent":"51115","title":"Medical oxygen for animal use without a prescription","label":"without a prescription","nl_title":"Medical oxygen for animals without prescription","nl_label":"Medical oxygen intended for animal use and sold without a prescription."}},{"tic":{"id":"51115","parent":"51002","title":"Oxygen","label":"Oxygen","nl_title":"Oxygen","nl_label":"Oxygen"}},{"tic":{"id":"51120","parent":"51115","title":"Medical oxygen for animal use with a prescription","label":"with a prescription","nl_title":"Prescription medical oxygen for animals","nl_label":"Medical oxygen intended for animal use when dispensed with a prescription."}},{"tic":{"id":"51130","parent":"51135","title":"Over-the-counter drugs for human use without a prescription","label":"without a prescription","nl_title":"OTC drugs without prescription","nl_label":"Over-the-counter drugs for human use, purchased without a prescription"}},{"tic":{"id":"51135","parent":"51001","title":"Over-the-counter","label":"Over-the-counter","nl_title":"Over-the-Counter Items","nl_label":"Products available for purchase without a prescription."}},{"tic":{"id":"51140","parent":"51135","title":"Over-the-counter drugs for human use with a prescription","label":"with a prescription","nl_title":"Over-the-counter drugs for human use when prescribed","nl_label":"Over-the-counter drugs for human use that are dispensed with a prescription."}},{"tic":{"id":"51150","parent":"51155","title":"Over-the-counter drugs for animal use without a prescription","label":"without a prescription","nl_title":"OTC Animal Drugs Without Prescription","nl_label":"Over-the-counter drugs for animal use sold without a prescription"}},{"tic":{"id":"51155","parent":"51002","title":"Over-the-counter","label":"Over-the-counter","nl_title":"Over-the-Counter Items","nl_label":"Over-the-counter products available without a prescription."}},{"tic":{"id":"51160","parent":"51155","title":"Over-the-counter drugs for animal use with a prescription","label":"with a prescription","nl_title":"OTC animal drugs with prescription","nl_label":"Over-the-counter drugs for animal use, dispensed with a prescription"}},{"tic":{"id":"51170","parent":"51001","title":"Grooming and hygiene products for human use","label":"Grooming and hygiene products are soaps and cleaning solutions shampoo toothpaste mouthwash antiperspirants and suntan lotions and sunscreens regardless of whether the items meet the definition of over-the-counter drugs.  Use TIC 51173 for hand soap bar so","nl_title":"Personal Grooming and Hygiene Products","nl_label":"Grooming and hygiene products include soaps, cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, suntan lotions, and sunscreens, regardless of whether the items meet the definition of over-the-counter drugs. Use TIC 51173 for bar hand soap."}},{"tic":{"id":"51171","parent":"51170","title":"Grooming and hygiene products for human use","label":"Grooming and hygiene products are soaps and cleaning solutions shampoo toothpaste mouthwash antiperspirants and suntan lotions and sunscreens regardless of whether the items meet the definition of over-the-counter drugs without a prescription.","nl_title":"Personal Grooming and Hygiene Products","nl_label":"Grooming and hygiene products include soaps, cleaning solutions, shampoos, toothpaste, mouthwash, antiperspirants, suntan lotions, and sunscreens, regardless of whether these items meet the definition of over-the-counter drugs available without a prescription."}},{"tic":{"id":"51172","parent":"51170","title":"Grooming and hygiene products for human use","label":"Grooming and hygiene products are soaps and cleaning solutions shampoo toothpaste mouthwash antiperspirants and suntan lotions and sunscreens regardless of whether the items meet the definition of over-the-counter drugs with a prescription.","nl_title":"Human grooming and hygiene products","nl_label":"Grooming and hygiene products include soaps, cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, suntan lotions, and sunscreens, regardless of whether these items meet the definition of over-the-counter drugs with a prescription."}},{"tic":{"id":"51173","parent":"51170","title":"Hand soap, bar soap, and body wash","label":"Hand soap bar soap and body wash","nl_title":"Hand Soap, Bar Soap, and Body Wash","nl_label":"Hand soap, bar soap, and body wash used for personal hygiene and cleansing."}},{"tic":{"id":"51174","parent":"51170","title":"Sunscreen and sunblock","label":"Sunscreen and sunblock","nl_title":"Sunscreen and Sunblock","nl_label":"Sunscreen and sunblock products that protect skin from harmful ultraviolet (UV) radiation."}},{"tic":{"id":"51175","parent":"51170","title":"Menstrual Discharge Collection Devices, also known as Feminine Hygiene Products","label":"Menstrual Discharge Collection Devices also know as Feminine Hygiene Products include sanitary napkins tampons  or similar items used for feminine hygiene. (formerly TIC 92019). Use TIC 51176 for period underwear use TIC 51177 for clothing items that are m","nl_title":"Feminine Hygiene Products","nl_label":"Menstrual discharge collection devices, also known as feminine hygiene products, include sanitary napkins, tampons, and similar items used for feminine hygiene. (Formerly TIC 92019.) Use TIC 51176 for period underwear; use TIC 51177 for clothing items marketed for menstrual use."}},{"tic":{"id":"51176","parent":"51170","title":"Period underwear","label":"Period underwear","nl_title":"Period Underwear","nl_label":"Period underwear, including absorbent undergarments designed for menstrual use."}},{"tic":{"id":"51177","parent":"51170","title":"Menstrual discharge collection devices that are clothing","label":"All other items that meet the definition of ?clothing? except period underwear under TIC 51176 but are marketed specifically for use as menstrual discharge collection devices for the human menstrual cycle such as period swimwear period running shorts and p","nl_title":"Clothing-Based Menstrual Discharge Collection Devices","nl_label":"All other items meeting the definition of clothing—except for period underwear classified under TIC 51176—that are marketed specifically for use as menstrual discharge collection devices for the human menstrual cycle, such as period swimwear, period running shorts, and similar garments."}},{"tic":{"id":"51180","parent":"51002","title":"Grooming and hygiene products for animal use","label":"Grooming and hygiene products are soaps and cleaning solutions shampoo toothpaste mouthwash antiperspirants and suntan lotions and sunscreens regardless of whether the items meet the definition of over-the-counter drugs.","nl_title":"Animal Grooming and Hygiene Products","nl_label":"Grooming and hygiene products include soaps, cleaning solutions, shampoos, toothpaste, mouthwash, antiperspirants, suntan lotions, and sunscreens, regardless of whether these items meet the definition of over-the-counter drugs."}},{"tic":{"id":"51190","parent":"51010","title":"Drugs for human use to hospitals   ","label":"Non-prescription drugs for human use to hospitals   ","nl_title":"Human-use drugs supplied to hospitals","nl_label":"Non-prescription drugs for human use supplied to hospitals"}},{"tic":{"id":"51195","parent":"51010","title":"Drugs for human use to other medical facilities","label":"Non-prescription drugs for human use to other medical facilities","nl_title":"Human-use drugs supplied to other medical facilities","nl_label":"Non-prescription drugs for human use provided to other medical facilities."}},{"tic":{"id":"51200","parent":"51020","title":"Prescription drugs for human use to hospitals ","label":"Prescription drugs for human use to hospitals ","nl_title":"Prescription Drugs Sold to Hospitals for Human Use","nl_label":"Prescription drugs intended for human use that are sold or supplied to hospitals."}},{"tic":{"id":"51205","parent":"51020","title":"Prescription drugs for human use to other medical facilities","label":"Prescription drugs for human use to other medical facilities","nl_title":"Prescription Drugs to Other Medical Facilities","nl_label":"Sales of prescription drugs for human use provided to other medical facilities."}},{"tic":{"id":"51210","parent":"51030","title":"Drugs for animal use to veterinary hospitals and other animal medical facilities","label":"Non-prescription drugs for animal use to veterinary hospitals and other animal medical facilities","nl_title":"Animal-Use Drugs Supplied to Veterinary Hospitals","nl_label":"Non-prescription drugs for animal use sold to veterinary hospitals and other animal medical facilities."}},{"tic":{"id":"51220","parent":"51040","title":"Prescription drugs for animal use to hospitals and other animal medical facilities","label":"Prescription drugs for animal use to hospitals and other animal medical facilities","nl_title":"Prescription Drugs for Animals Sold to Medical Facilities","nl_label":"Prescription drugs intended for animal use when sold to hospitals and other animal medical facilities."}},{"tic":{"id":"51240","parent":"51245","title":"Free samples of drugs for human use","label":"Free samples of drugs for human use","nl_title":"Free Drug Samples for Human Use","nl_label":"Free samples of drugs intended for human use."}},{"tic":{"id":"51245","parent":"51001","title":"Free Samples","label":"Free Samples","nl_title":"Free Samples","nl_label":"Free samples provided without charge."}},{"tic":{"id":"51250","parent":"51245","title":"Free samples of prescription drugs for human use","label":"Free samples of drugs for human use","nl_title":"Free Prescription Drug Samples for Humans","nl_label":"Complimentary samples of prescription drugs intended for human use."}},{"tic":{"id":"51260","parent":"51265","title":"Free samples of drugs for animal use","label":"NULL","nl_title":"Free Samples of Veterinary Drugs","nl_label":"Free samples of drugs intended for animal use."}},{"tic":{"id":"51265","parent":"51002","title":"Free Samples","label":"Free Samples","nl_title":"Free Samples","nl_label":"Items provided at no cost as free samples."}},{"tic":{"id":"51270","parent":"51265","title":"Free samples of prescription drugs for animal use","label":"NULL","nl_title":"Free samples of prescription animal drugs","nl_label":"Free samples of prescription drugs intended for animal use."}},{"tic":{"id":"51300","parent":"5000","title":"Oral healthcare products for human use sold to individuals for personal use without a prescription","label":"Oral healthcare products for human use sold to individuals for personal use without a prescription. Oral healthcare products means  powered and manual toothbrushes toothpaste mouthwash dental floss dental floss picks dental picks (not including multipurpos","nl_title":"Non-prescription Personal Oral Healthcare Products","nl_label":"Oral healthcare products for human use sold to individuals for personal use without a prescription. Oral healthcare products include powered and manual toothbrushes, toothpaste, mouthwash, dental floss, dental floss picks, and dental picks (not including multipurpose items)."}},{"tic":{"id":"51305","parent":"5000","title":"Oral healthcare products for human use sold to individuals for personal use with a prescription","label":"Oral healthcare products for human use sold to individuals for personal use with a prescription.  Oral healthcare products means  powered and manual toothbrushes toothpaste mouthwash dental floss dental floss picks dental picks (not including multipurposes","nl_title":"Prescribed oral healthcare products for personal use","nl_label":"Oral healthcare products for human use, sold to individuals for personal use with a prescription. Oral healthcare products include powered and manual toothbrushes, toothpaste, mouthwash, dental floss, dental floss picks, and dental picks (excluding multipurpose items)."}},{"tic":{"id":"51310","parent":"5000","title":"Oral healthcare products for human use sold to other than an individual","label":"Oral healthcare products for human use sold to other than an individual.  Oral healthcare products means  powered and manual toothbrushes toothpaste mouthwash dental floss dental floss picks dental picks (not including multipurposes toothpicks) interdental","nl_title":"Oral Healthcare Products Sold to Non-Individuals","nl_label":"Sales of oral healthcare products for human use made to buyers other than individuals. Oral healthcare products include powered and manual toothbrushes, toothpaste, mouthwash, dental floss, dental floss picks, dental picks (excluding multipurpose toothpicks), and interdental cleaners."}},{"tic":{"id":"51320","parent":"5000","title":"Oral healthcare products for human use that are over-the-counter drugs for human use sold to an individual for personal use with","label":"Oral healthcare products for human use that are over-the-counter drugs for human use sold to an individual for personal use without a prescription.  Oral healthcare products means  powered and manual toothbrushes toothpaste mouthwash dental floss dental fl","nl_title":"OTC Oral Healthcare Products Sold Without Prescription","nl_label":"Oral healthcare products for human use that qualify as over-the-counter drugs, sold to individuals for personal use without a prescription. Oral healthcare products include powered and manual toothbrushes, toothpaste, mouthwash, and dental floss."}},{"tic":{"id":"51325","parent":"5000","title":"Oral healthcare products for human use that are over-the-counter drugs for human use sold to an individual for personal use with","label":"Oral healthcare products for human use that are over-the-counter drugs for human use sold to an individual for personal use with a prescription.  Oral healthcare products means  powered and manual toothbrushes toothpaste mouthwash dental floss dental floss","nl_title":"OTC Oral Healthcare Products Sold with a Prescription","nl_label":"Over-the-counter oral healthcare products for human use, sold to an individual for personal use with a prescription. Oral healthcare products include powered and manual toothbrushes, toothpaste, mouthwash, and dental floss."}},{"tic":{"id":"51330","parent":"5000","title":"Oral healthcare products for human use that are over-the-counter drugs for human use sold to other than an individual","label":"Oral healthcare products for human use that are over-the-counter drugs for human use sold to other than an individual.  Oral healthcare products means  powered and manual toothbrushes toothpaste mouthwash dental floss dental floss picks dental picks (not i","nl_title":"OTC Oral Healthcare Products Sold to Non-Individuals","nl_label":"Over-the-counter oral healthcare products for human use sold to purchasers other than individuals. Oral healthcare products include powered and manual toothbrushes, toothpaste, mouthwash, dental floss, dental floss picks, and dental picks."}},{"tic":{"id":"51340","parent":"5000","title":"Oral healthcare products for human use that are not over-the-counter drugs for human use sold to an individual for personal use ","label":"Oral healthcare products for human use that are not over-the-counter drugs for human use sold to an individual for personal use without a prescription. Oral healthcare products means  powered and manual toothbrushes toothpaste mouthwash dental floss dental","nl_title":"Non-Prescription Personal Oral Healthcare Products","nl_label":"Oral healthcare products for human use, excluding over-the-counter drugs, sold to individuals for personal use without a prescription. Oral healthcare products include powered and manual toothbrushes, toothpaste, mouthwash, dental floss, and similar dental care items."}},{"tic":{"id":"51345","parent":"5000","title":"Oral healthcare products for human use that are not over-the-counter drugs for human use sold to an individual for personal use ","label":"Oral healthcare products for human use that are not over-the-counter drugs for human use sold to an individual for personal use with a prescription.  Oral healthcare products means  powered and manual toothbrushes toothpaste mouthwash dental floss dental f","nl_title":"Prescription oral healthcare products for personal use","nl_label":"Oral healthcare products for human use, sold to an individual for personal use with a prescription, that are not over-the-counter drugs. Oral healthcare products include powered and manual toothbrushes, toothpaste, mouthwash, dental floss, and dental fluoride treatments."}},{"tic":{"id":"51550","parent":"5000","title":"Oral healthcare products for human use that are not over-the-counter drugs for human use sold to other than an individual","label":"Oral healthcare products for human use that are not over-the-counter drugs for human use sold to other than an individual.  Oral healthcare products means  powered and manual toothbrushes toothpaste mouthwash dental floss dental floss picks dental picks (n","nl_title":"Oral healthcare products sold to non-individuals","nl_label":"Oral healthcare products for human use, excluding over-the-counter drugs, when sold to buyers other than individuals. Oral healthcare products include powered and manual toothbrushes, toothpaste, mouthwash, dental floss, dental floss picks, and dental picks."}},{"tic":{"id":"52000","parent":"50000","title":"Durable medical equipment","label":"Durable medical equipmentDurable medical equipment means equipment including repair and replacement parts for same but does not include mobility enhancing equipment which:Can withstand repeated use; andIs primarily and customarily used to serve a medical p","nl_title":"Durable Medical Equipment","nl_label":"Durable medical equipment, including repair and replacement parts, refers to equipment that can withstand repeated use and is primarily and customarily used to serve a medical purpose. It does not include mobility enhancing equipment."}},{"tic":{"id":"52005","parent":"52000","title":"for Commercial/Industrial/Civic use","label":"for Commercial/Industrial/Civic use","nl_title":"For Commercial, Industrial, or Civic Use","nl_label":"Applies when the item is used for commercial, industrial, or civic purposes."}},{"tic":{"id":"52010","parent":"52005","title":"Durable medical equipment without a prescription","label":"NULL","nl_title":"Durable medical equipment without a prescription","nl_label":"Durable medical equipment purchased without a prescription."}},{"tic":{"id":"52020","parent":"52005","title":"Durable medical equipment with a prescription","label":"NULL","nl_title":"Durable Medical Equipment with Prescription","nl_label":"Durable medical equipment purchased or rented with a prescription."}},{"tic":{"id":"52030","parent":"52020","title":"Durable medical equipment with a prescription paid for by Medicare","label":"NULL","nl_title":"Medicare-Paid Durable Medical Equipment with Prescription","nl_label":"Durable medical equipment obtained with a prescription and paid for by Medicare."}},{"tic":{"id":"52040","parent":"52020","title":"Durable medical equipment with a prescription reimbursed by Medicare","label":"NULL","nl_title":"Medicare-reimbursed durable medical equipment with prescription","nl_label":"Durable medical equipment obtained with a prescription and reimbursed by Medicare."}},{"tic":{"id":"52050","parent":"52020","title":"Durable medical equipment with a prescription paid for by MedicaidAppendix E","label":"NULL","nl_title":"Durable Medical Equipment with Prescription, Paid by Medicaid","nl_label":"Durable medical equipment purchased with a prescription and paid for by Medicaid, as described in Appendix E."}},{"tic":{"id":"52060","parent":"52020","title":"Durable medical equipment with a prescription reimbursed by Medicaid","label":"NULL","nl_title":"Prescribed Durable Medical Equipment Reimbursed by Medicaid","nl_label":"Durable medical equipment purchased with a prescription and reimbursed by Medicaid."}},{"tic":{"id":"52065","parent":"52000","title":"for home use","label":"for home use","nl_title":"For Home Use","nl_label":"Intended for home use."}},{"tic":{"id":"52070","parent":"52065","title":"Durable medical equipment for home use without a prescription","label":"NULL","nl_title":"Home DME without prescription","nl_label":"Durable medical equipment purchased for home use without a prescription."}},{"tic":{"id":"52080","parent":"52065","title":"Durable medical equipment for home use with a prescription","label":"NULL","nl_title":"Durable medical equipment for home use with prescription","nl_label":"Durable medical equipment intended for home use and obtained with a valid prescription."}},{"tic":{"id":"52090","parent":"52080","title":"Durable medical equipment for home use with a prescription paid for by Medicare","label":"NULL","nl_title":"Medicare-paid home durable medical equipment with prescription","nl_label":"Durable medical equipment intended for home use, obtained with a prescription and paid for by Medicare."}},{"tic":{"id":"52100","parent":"52080","title":"Durable medical equipment for home use with a prescription reimbursed by Medicare","label":"NULL","nl_title":"Durable medical equipment for home use, prescribed, Medicare-reimbursed","nl_label":"Durable medical equipment intended for home use that is prescribed by a healthcare provider and reimbursed by Medicare."}},{"tic":{"id":"52110","parent":"52080","title":"Durable medical equipment for home use with a prescription paid for by Medicaid","label":"NULL","nl_title":"Home-use durable medical equipment prescribed and Medicaid-funded","nl_label":"Durable medical equipment intended for home use, obtained with a prescription and paid for by Medicaid."}},{"tic":{"id":"52120","parent":"52080","title":"Durable medical equipment for home use with a prescription reimbursed by Medicaid","label":"NULL","nl_title":"Home-use durable medical equipment with prescription","nl_label":"Durable medical equipment intended for home use, when prescribed by a provider and reimbursed by Medicaid."}},{"tic":{"id":"52125","parent":"50000","title":"Oxygen delivery equipment","label":"Oxygen delivery equipment","nl_title":"Oxygen Delivery Equipment","nl_label":"Equipment used for the delivery of oxygen to patients."}},{"tic":{"id":"52128","parent":"52125","title":"for Commercial/Industrial/Civic use","label":"for Commercial/Industrial/Civic use","nl_title":"For Commercial, Industrial, or Civic Use","nl_label":"Applicable to commercial, industrial, or civic use."}},{"tic":{"id":"52130","parent":"52128","title":"Oxygen delivery equipment without a prescription","label":"NULL","nl_title":"Oxygen equipment without prescription","nl_label":"Oxygen delivery equipment purchased without a prescription."}},{"tic":{"id":"52140","parent":"52128","title":"Oxygen delivery equipment with a prescription","label":"NULL","nl_title":"Prescribed oxygen delivery equipment","nl_label":"Oxygen delivery equipment dispensed with a valid prescription."}},{"tic":{"id":"52150","parent":"52140","title":"Oxygen delivery equipment with a prescription paid for by Medicare","label":"NULL","nl_title":"Oxygen Equipment: Prescribed and Medicare-Paid","nl_label":"Oxygen delivery equipment obtained with a prescription and paid for by Medicare."}},{"tic":{"id":"52160","parent":"52140","title":"Oxygen delivery equipment with a prescription reimbursed by Medicare","label":"NULL","nl_title":"Oxygen Delivery Equipment Reimbursed by Medicare with Prescription","nl_label":"Oxygen delivery equipment that is reimbursed by Medicare when accompanied by a valid prescription."}},{"tic":{"id":"52170","parent":"52140","title":"Oxygen delivery equipment with a prescription paid for by Medicaid","label":"NULL","nl_title":"Medicaid-Funded Prescribed Oxygen Equipment","nl_label":"Oxygen delivery equipment provided with a prescription and paid for by Medicaid."}},{"tic":{"id":"52180","parent":"52140","title":"Oxygen delivery equipment with a prescription reimbursed by Medicaid","label":"NULL","nl_title":"Oxygen Delivery Equipment With Prescription, Medicaid-Reimbursed","nl_label":"Oxygen delivery equipment dispensed with a prescription and reimbursed by Medicaid."}},{"tic":{"id":"52185","parent":"52125","title":"for home use","label":"for home use","nl_title":"For Home Use","nl_label":"Intended for home use."}},{"tic":{"id":"52190","parent":"52185","title":"Oxygen delivery equipment for home use without a prescription","label":"NULL","nl_title":"Home oxygen equipment sold without prescription","nl_label":"Oxygen delivery equipment intended for home use that is sold without a prescription."}},{"tic":{"id":"52200","parent":"52185","title":"Oxygen delivery equipment for home use with a prescription","label":"NULL","nl_title":"Home Oxygen Delivery Equipment (Prescription Required)","nl_label":"Oxygen delivery equipment intended for home use when dispensed with a valid prescription."}},{"tic":{"id":"52210","parent":"52200","title":"Oxygen delivery equipment with a prescription for home use paid for by Medicare","label":"NULL","nl_title":"Medicare-Paid Home Oxygen Equipment with Prescription","nl_label":"Oxygen delivery equipment prescribed for home use and paid for by Medicare."}},{"tic":{"id":"52220","parent":"52200","title":"Oxygen delivery equipment with a prescription for home use reimbursed by Medicare","label":"NULL","nl_title":"Home-use oxygen delivery equipment with prescription, Medicare reimbursed","nl_label":"Oxygen delivery equipment prescribed for home use and reimbursed by Medicare."}},{"tic":{"id":"52230","parent":"52200","title":"Oxygen delivery equipment with a prescription for home use paid for by Medicaid","label":"NULL","nl_title":"Medicaid-paid home oxygen equipment with prescription","nl_label":"Oxygen delivery equipment intended for home use, accompanied by a prescription and paid for by Medicaid."}},{"tic":{"id":"52240","parent":"52200","title":"Oxygen delivery equipment with a prescription for home use reimbursed by Medicaid","label":"NULL","nl_title":"Home Oxygen Equipment with Prescription, Medicaid-Reimbursed","nl_label":"Oxygen delivery equipment prescribed for home use and reimbursed by Medicaid."}},{"tic":{"id":"52245","parent":"50000","title":"Kidney dialysis equipment","label":"Kidney dialysis equipment","nl_title":"Kidney Dialysis Equipment","nl_label":"Equipment used for kidney dialysis treatment."}},{"tic":{"id":"52248","parent":"52245","title":"for Commercial/Industrial/Civic use","label":"for Commercial/Industrial/Civic use","nl_title":"For Commercial, Industrial, or Civic Use","nl_label":"Applicable when the item is used for commercial, industrial, or civic purposes."}},{"tic":{"id":"52250","parent":"52248","title":"Kidney dialysis equipment without a prescription","label":"NULL","nl_title":"Kidney dialysis equipment (no prescription)","nl_label":"Kidney dialysis equipment purchased without a prescription."}},{"tic":{"id":"52260","parent":"52248","title":"Kidney dialysis equipment with a prescription","label":"NULL","nl_title":"Prescribed Kidney Dialysis Equipment","nl_label":"Kidney dialysis equipment purchased or rented with a prescription."}},{"tic":{"id":"52270","parent":"52260","title":"Kidney dialysis equipment with a prescription paid for by Medicare","label":"NULL","nl_title":"Medicare-paid kidney dialysis equipment with prescription","nl_label":"Kidney dialysis equipment obtained with a prescription and paid for by Medicare."}},{"tic":{"id":"52280","parent":"52270","title":"Kidney dialysis equipment with a prescription reimbursed by Medicare","label":"NULL","nl_title":"Medicare-reimbursed kidney dialysis equipment with prescription","nl_label":"Kidney dialysis equipment accompanied by a prescription and reimbursed by Medicare."}},{"tic":{"id":"52290","parent":"52270","title":"Kidney dialysis equipment with a prescription paid for by Medicaid","label":"NULL","nl_title":"Medicaid-paid kidney dialysis equipment with prescription","nl_label":"Kidney dialysis equipment purchased with a prescription and paid for by Medicaid."}},{"tic":{"id":"52300","parent":"52270","title":"Kidney dialysis equipment with a prescription reimbursed by Medicaid","label":"NULL","nl_title":"Medicaid-reimbursed kidney dialysis equipment with prescription","nl_label":"Kidney dialysis equipment that is purchased with a prescription and reimbursed by Medicaid."}},{"tic":{"id":"52305","parent":"52245","title":"for home use","label":"for home use","nl_title":"For Home Use","nl_label":"Intended for use in a home or residential setting."}},{"tic":{"id":"52310","parent":"52305","title":"Kidney dialysis equipment for home use without a prescription","label":"NULL","nl_title":"Home Kidney Dialysis Equipment Without Prescription","nl_label":"Kidney dialysis equipment intended for home use, purchased without a prescription."}},{"tic":{"id":"52320","parent":"52305","title":"Kidney dialysis equipment for home use with a prescription","label":"NULL","nl_title":"Home Kidney Dialysis Equipment (Prescribed)","nl_label":"Kidney dialysis equipment intended for home use when obtained with a prescription."}},{"tic":{"id":"52330","parent":"52320","title":"Kidney dialysis equipment for home use with a prescription paid for by Medicare","label":"NULL","nl_title":"Home kidney dialysis equipment with Medicare-funded prescription","nl_label":"Kidney dialysis equipment intended for use in the home, obtained with a prescription and paid for by Medicare."}},{"tic":{"id":"52340","parent":"52320","title":"Kidney dialysis equipment for home use with a prescription reimbursed by Medicare","label":"NULL","nl_title":"Home kidney dialysis equipment, Medicare-reimbursed with prescription","nl_label":"Kidney dialysis equipment intended for home use, obtained with a prescription and reimbursed by Medicare."}},{"tic":{"id":"52350","parent":"52320","title":"Kidney dialysis equipment for home use with a prescription paid for by Medicaid","label":"NULL","nl_title":"Home Kidney Dialysis Equipment With Prescription, Paid By Medicaid","nl_label":"Kidney dialysis equipment intended for home use, obtained with a prescription, and paid for by Medicaid."}},{"tic":{"id":"52360","parent":"52320","title":"Kidney dialysis equipment for home use with a prescription reimbursed by Medicaid","label":"NULL","nl_title":"Home Kidney Dialysis Equipment (Prescribed, Medicaid-Reimbursed)","nl_label":"Kidney dialysis equipment intended for home use, dispensed pursuant to a prescription and reimbursed by Medicaid."}},{"tic":{"id":"52365","parent":"50000","title":"Enteral feeding systems","label":"Enteral feeding systems","nl_title":"Enteral Feeding Systems","nl_label":"Systems used for delivering nutrition directly to the gastrointestinal tract through enteral feeding."}},{"tic":{"id":"52368","parent":"52365","title":"for Commercial/Industrial/Civic use","label":"for Commercial/Industrial/Civic use","nl_title":"For Commercial, Industrial, or Civic Use","nl_label":"Applies when the item is used for commercial, industrial, or civic purposes."}},{"tic":{"id":"52370","parent":"52368","title":"Enteral feeding systems without a prescription","label":"NULL","nl_title":"Enteral feeding systems without prescription","nl_label":"Enteral feeding systems purchased without a prescription."}},{"tic":{"id":"52380","parent":"52368","title":"Enteral feeding systems with a prescription","label":"NULL","nl_title":"Prescribed enteral feeding systems","nl_label":"Enteral feeding systems supplied with a prescription."}},{"tic":{"id":"52390","parent":"52380","title":"Enteral feeding systems with a prescription paid for by Medicare","label":"NULL","nl_title":"Enteral Feeding Systems Covered by Medicare Prescription","nl_label":"Enteral feeding systems obtained with a prescription and paid for by Medicare."}},{"tic":{"id":"52400","parent":"52380","title":"Enteral feeding systems with a prescription reimbursed by Medicare","label":"NULL","nl_title":"Medicare-reimbursed prescribed enteral feeding systems","nl_label":"Enteral feeding systems that are provided with a prescription and reimbursed by Medicare."}},{"tic":{"id":"52410","parent":"52380","title":"Enteral feeding systems with a prescription paid for by Medicaid","label":"NULL","nl_title":"Prescription enteral feeding systems covered by Medicaid","nl_label":"Enteral feeding systems that are dispensed with a prescription and paid for by Medicaid."}},{"tic":{"id":"52420","parent":"52380","title":"Enteral feeding systems with a prescription reimbursed by Medicaid","label":"NULL","nl_title":"Prescribed enteral feeding systems reimbursed by Medicaid","nl_label":"Enteral feeding systems that are dispensed with a prescription and reimbursed by Medicaid."}},{"tic":{"id":"52425","parent":"52365","title":"for home use","label":"for home use","nl_title":"For Home Use","nl_label":"Intended for home use."}},{"tic":{"id":"52430","parent":"52425","title":"Enteral feeding systems for home use without a prescription","label":"NULL","nl_title":"Home enteral feeding systems without prescription","nl_label":"Enteral feeding systems intended for home use that do not require a prescription."}},{"tic":{"id":"52440","parent":"52425","title":"Enteral feeding systems for home use with a prescription ","label":"NULL","nl_title":"Home enteral feeding systems (prescription required)","nl_label":"Enteral feeding systems intended for home use that require a prescription."}},{"tic":{"id":"52450","parent":"52440","title":"Enteral feeding systems for home use with a prescription paid for by Medicare","label":"NULL","nl_title":"Home enteral feeding systems prescribed and paid by Medicare","nl_label":"Enteral feeding systems intended for home use, supplied under a prescription and reimbursed by Medicare."}},{"tic":{"id":"52460","parent":"52440","title":"Enteral feeding systems for home use with a prescription reimbursed by Medicare","label":"NULL","nl_title":"Home enteral feeding systems reimbursed by Medicare with prescription","nl_label":"Enteral feeding systems intended for home use that are reimbursed by Medicare when provided with a prescription."}},{"tic":{"id":"52470","parent":"52440","title":"Enteral feeding systems for home use with a prescription paid for by Medicaid","label":"NULL","nl_title":"Home enteral feeding systems with Medicaid-paid prescription","nl_label":"Enteral feeding systems intended for home use that require a prescription and are paid for by Medicaid."}},{"tic":{"id":"52480","parent":"52440","title":"Enteral feeding systems for home use with a prescription reimbursed by Medicaid","label":"NULL","nl_title":"Home enteral feeding systems with Medicaid-reimbursed prescription","nl_label":"Enteral feeding systems intended for home use that are obtained with a prescription and reimbursed by Medicaid."}},{"tic":{"id":"52490","parent":"52000","title":"Repair and replacement parts for durable medical equipment which are for single patient use","label":"NULL","nl_title":"Single-Patient Repair Parts for Durable Medical Equipment","nl_label":"Repair and replacement parts for durable medical equipment that are intended for single patient use only."}},{"tic":{"id":"52500","parent":"52000","title":"Breast pump, not for home use, without a prescription","label":"Breast pump not for home use without a prescription","nl_title":"Non-home breast pump without prescription","nl_label":"Breast pump intended for non-home use, purchased without a prescription."}},{"tic":{"id":"52501","parent":"52000","title":"Breast pump, not for home use, with a prescription","label":"Breast pump not for home use with a prescription","nl_title":"Prescription breast pump, not for home use","nl_label":"A breast pump intended for use outside the home, obtained with a prescription."}},{"tic":{"id":"52502","parent":"52000","title":"Breast pump, not for home use, with a prescription paid by Medicare","label":"Breast pump not for home use with a prescription paid by Medicare","nl_title":"Non-home breast pump, prescribed, Medicare-paid","nl_label":"Breast pump intended for non-home use, obtained with a prescription and paid for by Medicare."}},{"tic":{"id":"52503","parent":"52000","title":"Breast pump, not for home use, with a prescription reimbursed by Medicare","label":"Breast pump not for home use with a prescription reimbursed by Medicare","nl_title":"Non-home Breast Pump Prescribed, Medicare-Reimbursed","nl_label":"Breast pumps not intended for home use, when prescribed by a healthcare provider and reimbursed by Medicare."}},{"tic":{"id":"52504","parent":"52000","title":"Breast pump, not for home use, with a prescription paid by Medicaid","label":"Breast pump not for home use with a prescription paid by Medicaid","nl_title":"Medical-grade breast pump with prescription, Medicaid-paid","nl_label":"Breast pump intended for non-home use, obtained with a prescription and paid for by Medicaid."}},{"tic":{"id":"52505","parent":"52000","title":"Breast pump, not for home use, with a prescription reimbursed by Medicaid","label":"Breast pump not for home use with a prescription reimbursed by Medicaid","nl_title":"Non-home breast pump, prescribed, Medicaid-reimbursed","nl_label":"Breast pump not intended for home use, obtained with a prescription, and reimbursed by Medicaid."}},{"tic":{"id":"52506","parent":"52000","title":"Breast pump, for home use, without a prescription","label":"Breast pump for home use without a prescription","nl_title":"Home-use breast pump, no prescription required","nl_label":"A breast pump intended for home use and purchased without a prescription."}},{"tic":{"id":"52507","parent":"52000","title":"Breast pump, for home use, with a prescription","label":"Breast pump for home use with a prescription","nl_title":"Home-use breast pump with prescription","nl_label":"Breast pump intended for home use when dispensed with a prescription"}},{"tic":{"id":"52508","parent":"52000","title":"Breast pump, for home use, with a prescription paid for by Medicare","label":"Breast pump for home use with a prescription paid for by Medicare","nl_title":"Medicare-Paid Home Breast Pump with Prescription","nl_label":"A breast pump intended for home use, obtained with a prescription and paid for by Medicare."}},{"tic":{"id":"52509","parent":"52000","title":"Breast pump, for home use, with a prescription reimbursed by Medicare","label":"Breast pump for home use with a prescription reimbursed by Medicare","nl_title":"Prescribed breast pump for home use, Medicare reimbursed","nl_label":"A breast pump intended for home use, obtained with a prescription and reimbursed by Medicare."}},{"tic":{"id":"52510","parent":"52000","title":"Breast pump, for home use, with a prescription paid for by Medicaid","label":"Breast pump for home use with a prescription paid for by Medicaid","nl_title":"Medicaid-paid prescribed home breast pump","nl_label":"Breast pump intended for home use, obtained with a prescription and paid for by Medicaid"}},{"tic":{"id":"52511","parent":"52000","title":"Breast pump, for home use, with a prescription reimbursed by Medicaid","label":"Breast pump for home use with a prescription reimbursed by Medicaid","nl_title":"Home Breast Pump with Prescription, Medicaid Reimbursed","nl_label":"Breast pump intended for home use, obtained with a prescription and reimbursed by Medicaid."}},{"tic":{"id":"52512","parent":"52000","title":"Repair and replacement parts for breast pump which are for single patient use","label":"Repair and replacement parts for breast pump which are for single patient use","nl_title":"Single-Patient Breast Pump Repair and Replacement Parts","nl_label":"Repair and replacement parts for a breast pump that are intended for single-patient use."}},{"tic":{"id":"52515","parent":"52000","title":"Breast pump collection and storage supplies, not for home use, without a prescription","label":"Breast pump collection and storage supplies not for home use without a prescription","nl_title":"Non-home breast pump supplies, no prescription","nl_label":"Breast pump collection and storage supplies intended for uses other than in the home, purchased without a prescription."}},{"tic":{"id":"52516","parent":"52000","title":"Breast pump collection and storage supplies, not for home use, with a prescription","label":"Breast pump collection and storage supplies not for home use with a prescription","nl_title":"Non-home breast pump supplies, prescribed","nl_label":"Breast pump collection and storage supplies intended for non-home use, when provided with a prescription."}},{"tic":{"id":"52517","parent":"52000","title":"Breast pump collection and storage supplies, not for home use, with a prescription, paid by Medicare","label":"Breast pump collection and storage supplies not for home use with a prescription paid by Medicare","nl_title":"Medicare-Paid Breast Pump Supplies, Not for Home Use","nl_label":"Breast pump collection and storage supplies, not intended for home use, obtained with a prescription and paid for by Medicare."}},{"tic":{"id":"52518","parent":"52000","title":"Breast pump collection and storage supplies, not for home use, with a prescription, reimbursed by Medicare","label":"Breast pump collection and storage supplies not for home use with a prescription reimbursed by Medicare","nl_title":"Medicare-reimbursed prescribed non-home breast pump supplies","nl_label":"Breast pump collection and storage supplies that are not intended for home use, dispensed with a prescription, and reimbursed by Medicare."}},{"tic":{"id":"52519","parent":"52000","title":"Breast pump collection and storage supplies, not for home use, with a prescription, paid for by Medicaid","label":"Breast pump collection and storage supplies not for home use with a prescription paid for by Medicaid","nl_title":"Medicaid-paid prescribed breast pump supplies, non-home use","nl_label":"Breast pump collection and storage supplies intended for use outside the home, obtained with a prescription, and paid for by Medicaid."}},{"tic":{"id":"52520","parent":"52000","title":"Breast pump collection and storage supplies, not for home use, with a prescription, reimbursed by Medicaid","label":"Breast pump collection and storage supplies not for home use with a prescription reimbursed by Medicaid","nl_title":"Medicaid breast pump supplies, prescribed, non-home use","nl_label":"Breast pump collection and storage supplies, not intended for home use, when prescribed and reimbursed by Medicaid."}},{"tic":{"id":"52521","parent":"52000","title":"Breast pump collection and storage supplies, for home use, without a prescription","label":"Breast pump collection and storage supplies for home use without a prescription","nl_title":"Home-Use Breast Pump Supplies Without Prescription","nl_label":"Breast pump collection and storage supplies intended for home use, available without a prescription."}},{"tic":{"id":"52522","parent":"52000","title":"Breast pump collection and storage supplies, for home use, with a prescription","label":"Breast pump collection and storage supplies for home use with a prescription","nl_title":"Breast Pump Supplies (Prescription)","nl_label":"Breast pump collection and storage supplies intended for home use when provided with a prescription."}},{"tic":{"id":"52523","parent":"52000","title":"Breast pump collection and storage supplies, for home use, with a prescription, paid for by Medicare","label":"Breast pump collection and storage supplies for home use with a prescription paid for by Medicare","nl_title":"Medicare-covered breast pump supplies for home use","nl_label":"Breast pump collection and storage supplies intended for home use, obtained with a prescription and paid for by Medicare."}},{"tic":{"id":"52524","parent":"52000","title":"Breast pump collection and storage supplies, for home use, with a prescription, reimbursed by Medicare","label":"Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicare","nl_title":"Medicare-covered breast pump supplies","nl_label":"Breast pump collection and storage supplies for home use, provided with a prescription and reimbursed by Medicare."}},{"tic":{"id":"52525","parent":"52000","title":"Breast pump collection and storage supplies, for home use, with a prescription, paid for by Medicaid","label":"Breast pump collection and storage supplies for home use with a prescription paid for by Medicaid","nl_title":"Medicaid-covered home breast pump supplies with prescription","nl_label":"Breast pump collection and storage supplies used at home, obtained with a prescription and paid for by Medicaid."}},{"tic":{"id":"52526","parent":"52000","title":"Breast pump collection and storage supplies, for home use, with a prescription, reimbursed by Medicaid","label":"Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicaid","nl_title":"Medicaid-reimbursed breast pump supplies for home use","nl_label":"Breast pump collection and storage supplies intended for home use, provided with a prescription and reimbursed by Medicaid."}},{"tic":{"id":"52530","parent":"52000","title":"Breast pump kit, not for home use, without a prescription","label":"Breast pump kit not for home use without a prescription","nl_title":"Breast pump kit, non-home use, no prescription","nl_label":"Breast pump kit intended for non-home use, purchased without a prescription."}},{"tic":{"id":"52531","parent":"52000","title":"Breast pump kit, not for home use, with a prescription","label":"Breast pump kit not for home use with a prescription","nl_title":"Prescription Breast Pump Kit (Non-Home Use)","nl_label":"Breast pump kit intended for non-home use, obtained with a prescription."}},{"tic":{"id":"52532","parent":"52000","title":"Breast pump kit, not for home use, with a prescription paid for by Medicare","label":"Breast pump kit not for home use with a prescription paid for by Medicare","nl_title":"Non-home breast pump kit, prescribed, Medicare-paid","nl_label":"Breast pump kit intended for non-home use, obtained with a prescription and paid for by Medicare."}},{"tic":{"id":"52534","parent":"52000","title":"Breast pump kit, not for home use, with a prescription reimbursed by Medicare","label":"Breast pump kit not for home use with a prescription reimbursed by Medicare","nl_title":"Medicare-Reimbursed Non-Home Breast Pump Kit","nl_label":"Breast pump kit intended for non-home use, provided with a prescription and reimbursed by Medicare."}},{"tic":{"id":"52535","parent":"52000","title":"Breast pump kit, not for home use, with a prescription paid for by Medicaid","label":"Breast pump kit not for home use with a prescription paid for by Medicaid","nl_title":"Medicaid-Paid Non-Home-Use Prescription Breast Pump Kit","nl_label":"Breast pump kit intended for use outside the home, obtained with a prescription and paid for by Medicaid."}},{"tic":{"id":"52536","parent":"52000","title":"Breast pump kit, not for home use, with a prescription reimbursed by Medicaid","label":"Breast pump kit not for home use with a prescription reimbursed by Medicaid","nl_title":"Non-home breast pump kit, prescription, Medicaid-reimbursed","nl_label":"Breast pump kit intended for non-home use, obtained with a prescription and reimbursed by Medicaid."}},{"tic":{"id":"52537","parent":"52000","title":"Breast pump kit, for home use, without a prescription","label":"Breast pump kit for home use without a prescription","nl_title":"Home-use breast pump kit (no prescription)","nl_label":"Breast pump kit intended for home use and available without a prescription."}},{"tic":{"id":"52538","parent":"52000","title":"Breast pump kit, for home use, with a prescription","label":"Breast pump kit for home use with a prescription","nl_title":"Home Breast Pump Kit (Prescribed)","nl_label":"Breast pump kit intended for home use, obtained with a prescription."}},{"tic":{"id":"52539","parent":"52000","title":"Breast pump kit, for home use, with a prescription paid for by Medicare","label":"Breast pump kit for home use with a prescription paid for by Medicare","nl_title":"Medicare-Paid Home Breast Pump Kit with Prescription","nl_label":"A breast pump kit intended for home use, obtained with a prescription and paid for by Medicare."}},{"tic":{"id":"52540","parent":"52000","title":"Breast pump kit, for home use, with a prescription reimbursed by Medicare","label":"Breast pump kit for home use with a prescription reimbursed by Medicare","nl_title":"Prescribed home-use breast pump kit (Medicare-reimbursed)","nl_label":"Breast pump kit intended for home use, obtained with a prescription and reimbursed by Medicare."}},{"tic":{"id":"52541","parent":"52000","title":"Breast pump kit, for home use, with a prescription paid for by Medicaid","label":"Breast pump kit for home use with a prescription paid for by Medicaid","nl_title":"Medicaid-Paid Home Breast Pump Kit","nl_label":"Breast pump kit intended for home use, obtained with a prescription and paid for by Medicaid."}},{"tic":{"id":"52542","parent":"52000","title":"Breast pump kit, for home use, with a prescription reimbursed by Medicaid","label":"Breast pump kit for home use with a prescription reimbursed by Medicaid","nl_title":"Medicaid-Reimbursed Home Breast Pump Kit","nl_label":"Breast pump kit intended for home use, dispensed with a prescription and reimbursed by Medicaid."}},{"tic":{"id":"52543","parent":"52000","title":"Repair and replacement parts for breast pump kit which are for single patient use","label":"Repair and replacement parts for breast pump kit which are for single patient use","nl_title":"Single-Use Breast Pump Kit Replacement Parts","nl_label":"Repair and replacement parts for a breast pump kit intended for single-patient use."}},{"tic":{"id":"53000","parent":"50000","title":"Mobility enhancing equipment","label":"Mobility enhancing equipment means equipment including repair and replacement parts to same but does not include durable medical equipment that:Is primarily and customarily used to provide or increase the ability to move from one place to another and which","nl_title":"Mobility Enhancing Equipment","nl_label":"Mobility enhancing equipment refers to equipment, including its repair and replacement parts, that is primarily and customarily used to provide or increase a person's ability to move from one place to another. This category does not include durable medical equipment."}},{"tic":{"id":"53010","parent":"53000","title":"Mobility enhancing equipment without a prescription","label":"NULL","nl_title":"Mobility Equipment Without Prescription","nl_label":"Mobility-enhancing equipment purchased without a prescription."}},{"tic":{"id":"53020","parent":"53000","title":"Mobility enhancing equipment with a prescriptionAppendix E","label":"NULL","nl_title":"Mobility Enhancing Equipment with a Prescription","nl_label":"Mobility-enhancing equipment purchased with a prescription, as described in Appendix E."}},{"tic":{"id":"53030","parent":"53020","title":"Mobility enhancing equipment with a prescription paid for by Medicare","label":"NULL","nl_title":"Mobility Equipment Prescribed and Paid by Medicare","nl_label":"Mobility-enhancing equipment obtained with a prescription and paid for by Medicare."}},{"tic":{"id":"53040","parent":"53020","title":"Mobility enhancing equipment with a prescription reimbursed by Medicare","label":"NULL","nl_title":"Medicare-Reimbursed Prescribed Mobility Equipment","nl_label":"Mobility-enhancing equipment dispensed with a prescription and reimbursed by Medicare."}},{"tic":{"id":"53050","parent":"53020","title":"Mobility enhancing equipment with a prescription paid for by Medicaid","label":"NULL","nl_title":"Medicaid-Funded Prescription Mobility Equipment","nl_label":"Mobility-enhancing equipment obtained with a prescription and paid for by Medicaid."}},{"tic":{"id":"53060","parent":"53020","title":"Mobility enhancing equipment with a prescription reimbursed by Medicaid","label":"NULL","nl_title":"Prescription Mobility Equipment Reimbursed by Medicaid","nl_label":"Mobility-enhancing equipment obtained with a prescription and reimbursed by Medicaid."}},{"tic":{"id":"54000","parent":"50000","title":"Prosthetic devices","label":"Prosthetic device means a replacement corrective or supportive device including repair and replacement parts for same worn on or in the body to:Artificially replace a missing portion of the body;Prevent or correct physical deformity or malfunction; orSuppo","nl_title":"Prosthetic Devices","nl_label":"A prosthetic device is a replacement, corrective, or supportive device—including repair and replacement parts—worn on or in the body to artificially replace a missing body part, to prevent or correct a physical deformity or malfunction, or to support a weak or deformed portion of the body."}},{"tic":{"id":"54010","parent":"54000","title":"Prosthetic devices without a prescription","label":"NULL","nl_title":"Prosthetic Devices Purchased Without a Prescription","nl_label":"Taxability of prosthetic devices purchased without a prescription."}},{"tic":{"id":"54020","parent":"54000","title":"Prosthetic devices with a prescription","label":"NULL","nl_title":"Prescription Prosthetic Devices","nl_label":"Prosthetic devices dispensed with a prescription."}},{"tic":{"id":"54030","parent":"54020","title":"Prosthetic devices paid with a prescription for by Medicare","label":"NULL","nl_title":"Medicare prescription prosthetic devices","nl_label":"Prosthetic devices purchased with a prescription and paid for by Medicare."}},{"tic":{"id":"54040","parent":"54020","title":"Prosthetic devices with a prescription reimbursed by Medicare","label":"NULL","nl_title":"Medicare-reimbursed prescription prosthetic devices","nl_label":"Prosthetic devices that are prescribed and reimbursed by Medicare."}},{"tic":{"id":"54050","parent":"54020","title":"Prosthetic devices with a prescription paid for by Medicaid","label":"NULL","nl_title":"Prescribed prosthetic devices paid by Medicaid","nl_label":"Prosthetic devices with a prescription that are paid for by Medicaid."}},{"tic":{"id":"54060","parent":"54020","title":"Prosthetic devices with a prescription reimbursed by Medicaid","label":"NULL","nl_title":"Medicaid-Reimbursed Prescription Prosthetic Devices","nl_label":"Prosthetic devices that are dispensed with a prescription and reimbursed by Medicaid."}},{"tic":{"id":"54065","parent":"50000","title":"Corrective eyeglasses","label":"Corrective eyeglasses","nl_title":"Corrective Eyeglasses","nl_label":"Prescription eyeglasses used to correct vision impairments."}},{"tic":{"id":"54070","parent":"54065","title":"Corrective eyeglasses without a prescription","label":"NULL","nl_title":"Non-Prescription Corrective Eyeglasses","nl_label":"Corrective eyeglasses purchased without a prescription from a licensed professional."}},{"tic":{"id":"54080","parent":"54065","title":"Corrective eyeglasses with a prescription","label":"NULL","nl_title":"Prescription Corrective Eyeglasses","nl_label":"Corrective eyeglasses dispensed with a valid prescription."}},{"tic":{"id":"54090","parent":"54080","title":"Corrective eyeglasses with a prescription paid for by Medicare","label":"NULL","nl_title":"Medicare-Paid Prescription Corrective Eyeglasses","nl_label":"Corrective eyeglasses with a prescription that are paid for by Medicare."}},{"tic":{"id":"54100","parent":"54080","title":"Corrective eyeglasses with a prescription reimbursed by Medicare","label":"NULL","nl_title":"Medicare-Reimbursed Prescription Eyeglasses","nl_label":"Corrective eyeglasses with a prescription that are reimbursed by Medicare."}},{"tic":{"id":"54110","parent":"54080","title":"Corrective eyeglasses with a prescription paid for by Medicaid","label":"NULL","nl_title":"Prescription Eyeglasses Covered by Medicaid","nl_label":"Corrective eyeglasses obtained with a prescription and paid for by Medicaid."}},{"tic":{"id":"54120","parent":"54080","title":"Corrective eyeglasses with a prescription reimbursed by Medicaid","label":"NULL","nl_title":"Prescription eyeglasses reimbursed by Medicaid","nl_label":"Corrective eyeglasses with a prescription that are reimbursed by Medicaid."}},{"tic":{"id":"54125","parent":"50000","title":"Contact lenses","label":"Contact lenses","nl_title":"Contact Lenses","nl_label":"Contact lenses used for vision correction"}},{"tic":{"id":"54130","parent":"54125","title":"Contact lenses without a prescription","label":"NULL","nl_title":"Contact lenses sold without prescription","nl_label":"Contact lenses dispensed or sold to a customer without a valid prescription."}},{"tic":{"id":"54140","parent":"54125","title":"Contact lenses with a prescription","label":"NULL","nl_title":"Prescription Contact Lenses","nl_label":"Contact lenses that require a prescription from a licensed eye care professional."}},{"tic":{"id":"54150","parent":"54140","title":"Contact lenses with a prescription paid for by Medicare","label":"NULL","nl_title":"Prescription contact lenses covered by Medicare","nl_label":"Contact lenses obtained with a prescription and paid for by Medicare."}},{"tic":{"id":"54160","parent":"54140","title":"Contact lenses with a prescription reimbursed by Medicare","label":"NULL","nl_title":"Medicare-reimbursed prescription contact lenses","nl_label":"Prescription contact lenses for which reimbursement is provided by Medicare."}},{"tic":{"id":"54170","parent":"54140","title":"Contact lenses with a prescription paid for by Medicaid","label":"NULL","nl_title":"Medicaid-Funded Prescription Contact Lenses","nl_label":"Prescription contact lenses purchased with payment provided by Medicaid."}},{"tic":{"id":"54180","parent":"54140","title":"Contact lenses with a prescription reimbursed by Medicaid","label":"NULL","nl_title":"Prescription contact lenses reimbursed by Medicaid","nl_label":"Contact lenses with a valid prescription that are reimbursed by Medicaid."}},{"tic":{"id":"54185","parent":"50000","title":"Hearing aids","label":"Hearing aids","nl_title":"Hearing Aids","nl_label":"Devices designed to assist individuals with hearing impairments."}},{"tic":{"id":"54190","parent":"54185","title":"Hearing aids without a prescription","label":"NULL","nl_title":"Non-Prescription Hearing Aids","nl_label":"Hearing aids purchased without a prescription."}},{"tic":{"id":"54200","parent":"54185","title":"Hearing aids with a prescription","label":"NULL","nl_title":"Prescription hearing aids","nl_label":"Hearing aids purchased with a prescription."}},{"tic":{"id":"54210","parent":"54200","title":"Hearing aids with a prescription paid for by Medicare","label":"NULL","nl_title":"Prescription hearing aids covered by Medicare","nl_label":"Hearing aids purchased with a prescription and paid for by Medicare."}},{"tic":{"id":"54220","parent":"54200","title":"Hearing aids with a prescription reimbursed by Medicare","label":"NULL","nl_title":"Prescription Hearing Aids Reimbursed by Medicare","nl_label":"Hearing aids obtained with a prescription and reimbursed by Medicare."}},{"tic":{"id":"54230","parent":"54200","title":"Hearing aids with a prescription paid for by Medicaid","label":"NULL","nl_title":"Prescription hearing aids covered by Medicaid","nl_label":"Hearing aids obtained with a prescription and paid for by Medicaid."}},{"tic":{"id":"54240","parent":"54200","title":"Hearing aids with a prescription reimbursed by Medicaid","label":"NULL","nl_title":"Prescription hearing aids reimbursed by Medicaid","nl_label":"Hearing aids that are obtained with a prescription and reimbursed by Medicaid."}},{"tic":{"id":"54245","parent":"50000","title":"Dental prosthesis","label":"Dental prosthesis","nl_title":"Dental Prosthesis","nl_label":"Dental prosthesis, such as dentures, crowns, or bridges."}},{"tic":{"id":"54250","parent":"54245","title":"Dental prosthesis without a prescription","label":"NULL","nl_title":"Dental Prosthesis Without Prescription","nl_label":"Dental prosthesis purchased without a prescription."}},{"tic":{"id":"54260","parent":"54245","title":"Dental prosthesis with a prescription","label":"NULL","nl_title":"Prescribed Dental Prosthesis","nl_label":"Dental prosthesis provided with a prescription."}},{"tic":{"id":"54270","parent":"54260","title":"Dental prosthesis with a prescription paid for by Medicare","label":"NULL","nl_title":"Dental prosthesis with prescription, Medicare-paid","nl_label":"Dental prosthesis accompanied by a prescription and paid for by Medicare."}},{"tic":{"id":"54280","parent":"54260","title":"Dental prosthesis with a prescription reimbursed by Medicare","label":"NULL","nl_title":"Medicare-reimbursed dental prosthesis with prescription","nl_label":"A dental prosthesis obtained with a prescription and reimbursed by Medicare."}},{"tic":{"id":"54290","parent":"54260","title":"Dental prosthesis with a prescription paid for by Medicaid","label":"NULL","nl_title":"Medicaid-paid prescribed dental prosthesis","nl_label":"Dental prosthesis provided with a prescription and paid for by Medicaid."}},{"tic":{"id":"54300","parent":"54260","title":"Dental prosthesis with a prescription reimbursed by Medicaid","label":"NULL","nl_title":"Dental Prosthesis Reimbursed by Medicaid","nl_label":"Dental prosthesis provided with a prescription and reimbursed by Medicaid."}},{"tic":{"id":"60000","parent":"","title":"Telecommunications service","label":"Telecommunications service means the electronic transmission conveyance or routing of voice data audio video or any other information or signals to a point or between or among points. The term telecommunications service includes such transmission conveyanc","nl_title":"Definition of Telecommunications Service","nl_label":"Telecommunications service refers to the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points. The term includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing."}},{"tic":{"id":"60010","parent":"60000","title":"Ancillary Services","label":"Ancillary services means services that are associated with or incidental to the provision of telecommunications services including but not limited to detailed telecommunications billing directory assistance vertical service and voice mail services.","nl_title":"Ancillary Services Definition","nl_label":"Ancillary services are those associated with or incidental to providing telecommunications services, including but not limited to detailed telecommunications billing, directory assistance, vertical services, and voice mail services."}},{"tic":{"id":"60020","parent":"60000","title":"Conference bridging service","label":"Conference bridging service means an ancillary service that links two or more participants of an audio or video conference call and may include the provision of a telephone number. Conference bridging service does not include the telecommunications service","nl_title":"Conference Bridging Service","nl_label":"A conference bridging service is an ancillary service that connects two or more participants in an audio or video conference call, and it may include providing a telephone number. However, it does not include the underlying telecommunications service used to transmit the call."}},{"tic":{"id":"60030","parent":"60000","title":"Detailed telecommunications billing service","label":"Detailed telecommunications billing service means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement.","nl_title":"Itemized Telecom Billing Service","nl_label":"An itemized telecommunications billing service is an ancillary service that separately lists information about individual calls on a customer's billing statement."}},{"tic":{"id":"60040","parent":"60000","title":"Directory assistance","label":"Directory assistance means an ancillary service of providing telephone number information and/or address information.","nl_title":"Directory Assistance Service","nl_label":"Directory assistance is an ancillary service that provides telephone number information, address information, or both."}},{"tic":{"id":"60050","parent":"60000","title":"Vertical service","label":"Vertical service means an ancillary service that is offered in connection with one or more telecommunications services and that offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections incl","nl_title":"Vertical Service","nl_label":"A vertical service is an ancillary offering provided alongside one or more telecommunications services, delivering advanced calling features that enable customers to identify callers and manage multiple calls and call connections."}},{"tic":{"id":"60060","parent":"60000","title":"Voice mail service","label":"Voice mail service means an ancillary service that enables the customer to store send or receive recorded messages. Voice mail service does not include any vertical services that the customer may be required to have in order to utilize the voice mail servi","nl_title":"Voice Mail Service","nl_label":"Voice mail service is an ancillary service allowing customers to store, send, or receive recorded messages. It does not include any vertical services that a customer may be required to have in order to utilize the voice mail service."}},{"tic":{"id":"61000","parent":"60000","title":"Intrastate Telecommunications Service","label":"In-state means a telecommunications service that originates in one United States state or a United States territory or possession and terminates in the same United States state or a United States territory or possession.","nl_title":"In-State Telecommunications Service","nl_label":"An in-state telecommunications service is one that both originates and terminates within the same United States state, territory, or possession."}},{"tic":{"id":"61010","parent":"60000","title":"Interstate Telecommunications ServiceAppendix E","label":"Interstate means a telecommunications service that originates in one United States state or a United States territory or possession and terminates in a different United States state or a United States territory or possession.","nl_title":"Interstate Telecommunications Service","nl_label":"Interstate telecommunications service refers to a telecommunications service that originates in one United States state, territory, or possession and terminates in a different United States state, territory, or possession."}},{"tic":{"id":"61020","parent":"60000","title":"International Telecommunications Service","label":"International means a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States respectively. United States includes the District of Columbia or a U.S. territory or possession.","nl_title":"International Telecommunications Service","nl_label":"An international telecommunications service is one that either originates in the United States and terminates outside of it, or originates outside the United States and terminates within it. For this purpose, the United States includes the District of Columbia, as well as any U.S. territory or possession."}},{"tic":{"id":"61030","parent":"61020","title":"International 800 service","label":"Toll-free (800) service means a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call. The service is typically marketed under the name 800 855 866 877 and 888 toll-free calling and any subsequen","nl_title":"International Toll-Free Service","nl_label":"International toll-free service refers to a telecommunications service that enables a caller to dial a toll-free number from another country without being charged for the call. This service is commonly marketed under names such as 800, 855, 866, 877, and 888 toll-free calling, along with any subsequent toll-free prefixes introduced."}},{"tic":{"id":"61040","parent":"61020","title":"International 900 service","label":"Toll (900) service means an inbound toll telecommunications service purchased by a subscriber that allows the subscriber's customers to call in to the subscriber's prerecorded announcement or live service. 900 service does not include the charge for collec","nl_title":"International 900 Service","nl_label":"Toll 900 service refers to an inbound toll telecommunications service purchased by a subscriber, enabling the subscriber's customers to call into the subscriber's prerecorded announcement or live service. 900 service does not include the charge for collect..."}},{"tic":{"id":"61050","parent":"61020","title":"International fixed wireless service","label":"Fixed wireless service means a telecommunications service that provides radio communication between fixed points.","nl_title":"International Fixed Wireless Service","nl_label":"Fixed wireless service refers to a telecommunications offering that enables radio communication between stationary locations."}},{"tic":{"id":"61060","parent":"61020","title":"International mobile wireless service","label":"Mobile wireless service means a telecommunications service that is transmitted conveyed or routed regardless of the technology used whereby the origination and/or termination points of the transmission conveyance or routing are not fixed including by way o","nl_title":"International Mobile Wireless Service","nl_label":"Mobile wireless service refers to a telecommunications service that is transmitted, conveyed, or routed—regardless of the technology used—where the origination and/or termination points of the transmission, conveyance, or routing are not fixed, including services provided via mobile or portable devices."}},{"tic":{"id":"61070","parent":"61020","title":"International paging service","label":"Paging service means a telecommunications service that provides transmission of coded radio signals for the purpose of activating specific pagers; such transmissions may include messages and/or sounds.","nl_title":"International Paging Service","nl_label":"Paging service refers to a telecommunications offering that transmits coded radio signals to activate specific pagers, potentially including accompanying messages or sounds."}},{"tic":{"id":"61080","parent":"61020","title":"International prepaid calling service","label":"Prepaid calling card means the right to access exclusively telecommunications services which must be paid for in advance and which enables the origination of calls using an access number or authorization code whether manually or electronically dialed and t","nl_title":"International Prepaid Calling Service","nl_label":"A prepaid calling card grants the exclusive right to access telecommunications services that must be paid for in advance. It enables users to originate calls by using an access number or authorization code, whether dialed manually or electronically."}},{"tic":{"id":"61090","parent":"61020","title":"International prepaid wireless calling service","label":"Prepaid mobile phone means a telecommunications service that provides the right to utilize mobile wireless service as well as other non-telecommunications services including the download of digital products delivered electronically content and ancillary se","nl_title":"International Prepaid Wireless Calling Service","nl_label":"A prepaid mobile phone is a telecommunications service granting the right to use mobile wireless service, along with other non-telecommunications services such as electronically delivered digital content and ancillary services."}},{"tic":{"id":"61100","parent":"61020","title":"International private communications service","label":"Private service means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points regardless of the manner in which such channel or channels are c","nl_title":"International Private Communications Service","nl_label":"A private communications service is a telecommunications offering that grants the customer exclusive or priority access to a communications channel, or a group of channels, between or among designated termination points, regardless of how those channels are connected or configured."}},{"tic":{"id":"61110","parent":"61020","title":"International value-added non-voice data service","label":"Data service means a service that otherwise meets the definition of telecommunications services in which computer processing applications are used to act on the form content code or protocol of the information or data primarily for a purpose other than tra","nl_title":"International Value-Added Non-Voice Data Service","nl_label":"A data service qualifies as one that otherwise meets the definition of telecommunications services, but in which computer processing applications are used to act on the form, content, code, or protocol of the information or data primarily for a purpose other than transmission."}},{"tic":{"id":"61120","parent":"61020","title":"International residential telecommunications service","label":"Residential telecommunications service means a telecommunications service or ancillary services provided to an individual for personal use at a residential address including an individual dwelling unit such as an apartment. In the case of institutions wher","nl_title":"International Residential Telecommunications Service","nl_label":"A residential telecommunications service refers to telecommunications or ancillary services provided to an individual for personal use at a residential address, including individual dwelling units such as apartments. In the case of institutions where individuals reside, such as dormitories or nursing homes, these are also considered residential addresses for this purpose. This definition applies specifically to international residential telecommunications services."}},{"tic":{"id":"61130","parent":"61010","title":"Interstate 800 service","label":"Toll-free 800 service means a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call. The service is typically marketed under the name 800 855 866 877 and 888 toll-free calling and any subsequent ","nl_title":"Toll-Free 800 Interstate Calling Service","nl_label":"Toll-free 800 service refers to a telecommunications service that enables callers to dial a designated toll-free number without being charged for the call. This service is commonly marketed under prefixes such as 800, 855, 866, 877, and 888, along with any subsequent toll-free calling codes."}},{"tic":{"id":"61140","parent":"61010","title":"Interstate 900 service","label":"Toll 900 service means an inbound toll telecommunications service purchased by a subscriber that allows the subscriber's customers to call in to the subscriber's prerecorded announcement or live service. 900 service does not include the charge for collecti","nl_title":"Interstate 900 Service Defined","nl_label":"Interstate 900 service refers to an inbound toll telecommunications service that a subscriber purchases so their customers can dial in to reach a prerecorded announcement or live service offered by the subscriber. It does not include charges for collecting or related billing activities."}},{"tic":{"id":"61150","parent":"61010","title":"Interstate fixed wireless service","label":"Fixed wireless service means a telecommunications service that provides radio communication between fixed points.","nl_title":"Interstate Fixed Wireless Service","nl_label":"Fixed wireless service refers to a telecommunications service providing radio communication between fixed points."}},{"tic":{"id":"61160","parent":"61010","title":"Interstate mobile wireless service","label":"Mobile wireless service means a telecommunications service that is transmitted conveyed or routed regardless of the technology used whereby the origination and/or termination points of the transmission conveyance or routing are not fixed including by way o","nl_title":"Interstate Mobile Wireless Service","nl_label":"Mobile wireless service refers to a telecommunications service that is transmitted, conveyed, or routed, regardless of the technology used, where the origination and/or termination points of the transmission, conveyance, or routing are not fixed."}},{"tic":{"id":"61170","parent":"61010","title":"Interstate paging service","label":"Paging service means a telecommunications service that provides transmission of coded radio signals for the purpose of activating specific pagers; such transmissions may include messages and/or sounds.","nl_title":"Interstate Paging Service","nl_label":"Paging service refers to a telecommunications service that transmits coded radio signals to activate specific pagers, potentially including messages or sounds."}},{"tic":{"id":"61180","parent":"61010","title":"Interstate prepaid calling service","label":"Prepaid calling card means the right to access exclusively telecommunications services which must be paid for in advance and which enables the origination of calls using an access number or authorization code whether manually or electronically dialed and t","nl_title":"Prepaid Calling Service Across State Lines","nl_label":"A prepaid calling card grants exclusive access to telecommunications services that must be paid for in advance. It allows users to originate calls by entering an access number or authorization code, either manually or electronically."}},{"tic":{"id":"61190","parent":"61010","title":"Interstate prepaid wireless calling service","label":"Prepaid mobile phone means a telecommunications service that provides the right to utilize mobile wireless service as well as other non-telecommunications services including the download of digital products delivered electronically content and ancillary se","nl_title":"Interstate Prepaid Wireless Calling Service","nl_label":"Prepaid mobile phone refers to a telecommunications service that grants the right to use mobile wireless service, along with other non-telecommunications services such as the electronic download of digital products, content, and ancillary services."}},{"tic":{"id":"61200","parent":"61010","title":"Interstate private communications service","label":"Private service means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points regardless of the manner in which such channel or channels are c","nl_title":"Interstate Private Communications Service Defined","nl_label":"A private communications service is a telecommunications service that gives the customer exclusive or priority use of a communications channel, or a group of channels, between or among designated termination points, regardless of how those channels are connected or configured."}},{"tic":{"id":"61210","parent":"61010","title":"Interstate value-added non-voice data service","label":"Data service means a service that otherwise meets the definition of telecommunications services in which computer processing applications are used to act on the form content code or protocol of the information or data primarily for a purpose other than tra","nl_title":"Interstate Value-Added Non-Voice Data Service","nl_label":"A data service is one that otherwise meets the definition of telecommunications services, in which computer processing applications are used to act on the form, content, code, or protocol of the information or data primarily for a purpose other than transmission."}},{"tic":{"id":"61220","parent":"61010","title":"Interstate residential telecommunications service","label":"Residential telecommunications service means a telecommunications service or ancillary services provided to an individual for personal use at a residential address including an individual dwelling unit such as an apartment. In the case of institutions wher","nl_title":"Interstate Residential Telecommunications Service","nl_label":"Residential telecommunications service refers to telecommunications or ancillary services provided to an individual for personal use at a residential address, including individual dwelling units such as apartments. For institutions where individuals reside, such as schools or nursing homes, the service is considered residential."}},{"tic":{"id":"61230","parent":"61000","title":"Intrastate 800 service","label":"Toll-free 800 service means a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call. The service is typically marketed under the name 800 855 866 877 and 888 toll-free calling and any subsequent ","nl_title":"Intrastate Toll-Free Calling Service","nl_label":"Toll-free 800 service refers to a telecommunications offering that enables a caller to dial a designated number without being charged for the call. This service is commonly marketed under prefixes such as 800, 855, 866, 877, and 888, along with any subsequent toll-free numbering codes."}},{"tic":{"id":"61240","parent":"61000","title":"Intrastate 900 service","label":"Toll 900 service means an inbound toll telecommunications service purchased by a subscriber that allows the subscriber's customers to call in to the subscriber's prerecorded announcement or live service. 900 service does not include the charge for collecti","nl_title":"Intrastate 900 Service","nl_label":"Toll 900 service is an inbound toll telecommunications service purchased by a subscriber, enabling the subscriber's customers to call in to access the subscriber's prerecorded announcement or live service. 900 service does not include the charge for collection services provided by the seller of the telecommunications services to the subscriber, or any service in which the information or content is not provided by the subscriber."}},{"tic":{"id":"61250","parent":"61000","title":"Intrastate fixed wireless service","label":"Fixed wireless service means a telecommunications service that provides radio communication between fixed points.","nl_title":"Intrastate Fixed Wireless Service","nl_label":"Fixed wireless service refers to a telecommunications service that enables radio communication between fixed points."}},{"tic":{"id":"61260","parent":"61000","title":"Intrastate mobile wireless service","label":"Mobile wireless service means a telecommunications service that is transmitted conveyed or routed regardless of the technology used whereby the origination and/or termination points of the transmission conveyance or routing are not fixed including by way o","nl_title":"Intrastate Mobile Wireless Service","nl_label":"Mobile wireless service refers to a telecommunications service that is transmitted, conveyed, or routed—regardless of the technology used—where the origination and/or termination points of the transmission, conveyance, or routing are not fixed."}},{"tic":{"id":"61270","parent":"61000","title":"Intrastate paging service","label":"Paging service means a telecommunications service that provides transmission of coded radio signals for the purpose of activating specific pagers; such transmissions may include messages and/or sounds.","nl_title":"Paging Service Within a Single State","nl_label":"This refers to a telecommunications service operating within one state that transmits coded radio signals to activate specific pagers, where such transmissions may also include messages or sounds."}},{"tic":{"id":"61280","parent":"61000","title":"Intrastate prepaid calling service","label":"Prepaid calling service means the right to access exclusively telecommunications services which must be paid for in advance and which enables the origination of calls using an access number or authorization code whether manually or electronically dialed an","nl_title":"Intrastate Prepaid Calling Services","nl_label":"Prepaid calling service refers to the right to access telecommunications services on a prepaid basis, allowing users to originate calls by dialing an access number or authorization code, either manually or electronically."}},{"tic":{"id":"61290","parent":"61000","title":"Intrastate prepaid wireless calling service","label":"Prepaid mobile phone means a telecommunications service that provides the right to utilize mobile wireless service as well as other non-telecommunications services including the download of digital products delivered electronically content and ancillary se","nl_title":"In-State Prepaid Wireless Calling Service","nl_label":"Prepaid mobile phone refers to a telecommunications service granting the right to use mobile wireless service, along with other non-telecommunications services such as electronically delivered digital content downloads and ancillary services."}},{"tic":{"id":"61300","parent":"61000","title":"Intrastate private communications service","label":"Private communications service means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points regardless of the manner in which such channel or","nl_title":"Intrastate Private Communications Service","nl_label":"A private communications service refers to a telecommunications service that grants the customer exclusive or priority use of a communications channel, or a group of channels, between or among termination points, regardless of how those channels are arranged or configured."}},{"tic":{"id":"61310","parent":"61000","title":"Intrastate value-added non-voice data service","label":"Data service means a service that otherwise meets the definition of telecommunications services in which computer processing applications are used to act on the form content code or protocol of the information or data primarily for a purpose other than tra","nl_title":"Intrastate Value-Added Non-Voice Data Services","nl_label":"A data service refers to an offering that otherwise meets the definition of telecommunications services, where computer processing applications act upon the form, content, code, or protocol of the information or data primarily for purposes other than transmission."}},{"tic":{"id":"61320","parent":"61000","title":"Intrastate residential telecommunications service","label":"Residential service means a telecommunications service or ancillary services provided to an individual for personal use at a residential address including an individual dwelling unit such as an apartment. In the case of institutions where individuals resid","nl_title":"Residential Telecommunications Service Within the State","nl_label":"Residential service refers to telecommunications or ancillary services provided to an individual for personal use at a residential address, including individual dwelling units such as apartments. This definition also extends to institutions where individuals reside."}},{"tic":{"id":"61325","parent":"60000","title":"Paging service","label":"Paging service means a telecommunications service that provides transmission of coded radio signals for the purpose of activating specific pagers; such transmissions may include messages and/or sounds.","nl_title":"Paging Service","nl_label":"A paging service is a telecommunications service that transmits coded radio signals to activate specific pagers, and these transmissions may include messages or sounds."}},{"tic":{"id":"61330","parent":"60000","title":"Coin-operated telephone service","label":"Coin-operated phone service means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate.","nl_title":"Coin-Operated Telephone Service","nl_label":"Coin-operated telephone service refers to a telecommunications service that is paid for by inserting money directly into a telephone designed to accept deposits for operation."}},{"tic":{"id":"61340","parent":"60000","title":"Pay telephone service","label":"Pay phone service means a telecommunications service provided through any pay telephone.","nl_title":"Pay Telephone Service","nl_label":"Pay phone service refers to telecommunications service provided through any pay telephone."}},{"tic":{"id":"61350","parent":"60000","title":"Local Service as defined by state","label":"Local service as defined by service/destination state.","nl_title":"State-Defined Local Service","nl_label":"Local service as defined by the service or destination state."}},{"tic":{"id":"70010","parent":"20000","title":"Firearm safety device","label":"Firearm safety device","nl_title":"Firearm Safety Device","nl_label":"A device designed to ensure the safe storage or handling of firearms, helping to prevent unauthorized access or accidental discharge."}},{"tic":{"id":"70011","parent":"20000","title":"Firearm storage device except items 70012, 70013 and 70014","label":"Firearm storage device except items 70012 70013 and 70014","nl_title":"Firearm Storage Device (Excluding Specified Items)","nl_label":"Firearm storage device, excluding items 70012, 70013, and 70014."}},{"tic":{"id":"70012","parent":"20000","title":"Glass-faced cabinets that are designed to display the firearm.","label":"Glass-faced cabinets that are designed to display the firearm.","nl_title":"Glass-faced display cabinets for firearms","nl_label":"Glass-faced cabinets designed to display firearms."}},{"tic":{"id":"70013","parent":"20000","title":"Containers or other forms of storage that are designed to display the firearm","label":"Containers or other forms of storage that are designed to display the firearm","nl_title":"Firearm Display Containers","nl_label":"Containers or other storage forms designed to display firearms."}},{"tic":{"id":"70014","parent":"20000","title":"Any other enclosure that is marketed to store a firearm.","label":"Any other enclosure that is marketed to store a firearm.","nl_title":"Other firearm storage enclosures","nl_label":"Any other enclosure marketed for the storage of a firearm."}},{"tic":{"id":"90010","parent":"40000","title":"Meal Replacement","label":"Meal replacements are dietary supplements that do not meet the definition of dietary supplements (see Food-Related TIC: 40020) as established by the U.S. Food and Drug Administration (FDA).Meal replacements may come in many forms including tablet capsule p","nl_title":"Meal Replacements","nl_label":"Meal replacements are dietary products that do not meet the U.S. Food and Drug Administration (FDA) definition of dietary supplements (see Food-Related TIC: 40020). They may be available in a variety of forms, including tablets, capsules, powders, bars, shakes, and ready-to-drink beverages."}},{"tic":{"id":"90011","parent":"40000","title":"Vitamins","label":"Non-prescription vitamins are generally taxed similar to dietary supplements (TIC: 40020).Vitamins here refers to nutritional supplements that provide vitamins organic compounds that are needed in small amounts for normal growth and activity of the body.","nl_title":"Non-Prescription Vitamins","nl_label":"Non-prescription vitamins are generally taxed in a manner similar to dietary supplements (TIC: 40020). In this context, vitamins refer to nutritional supplements that provide organic compounds required in small amounts to support normal growth and bodily function."}},{"tic":{"id":"90012","parent":"40000","title":"Unprepared Food","label":"Food that is sold unheated or unprepared for the consumer. This description includes food consumed off the business premises and is intended to be eaten at home.","nl_title":"Unprepared Food","nl_label":"Food sold unheated or unprepared, typically purchased for consumption off the business premises and intended to be eaten at home."}},{"tic":{"id":"90020","parent":"11099","title":"F.O.B. Origin Shipping","label":"Title passes at Origin","nl_title":"Shipping F.O.B. Origin","nl_label":"Title transfers to the buyer at the point of origin."}},{"tic":{"id":"90021","parent":"11099","title":"F.O.B. Destination Shipping","label":"Title passes at Destination","nl_title":"FOB Destination Shipping","nl_label":"Title to the goods passes from the seller to the buyer at the destination point."}},{"tic":{"id":"90022","parent":"11099","title":"Shipping (optional customer pickup)","label":"Shipping Charges (where local pickup is an option)Many states always tax shipping charges?but a few states (such as Florida and Missouri) actually provide an exemption from sales tax on shipping charges if the purchaser has the option to avoid the shipping","nl_title":"Shipping Charges with Optional Customer Pickup","nl_label":"Shipping charges when local pickup is offered as an option. Many states always tax shipping charges, but a few states (such as Florida and Missouri) provide an exemption from sales tax on shipping charges if the purchaser has the option to avoid shipping by picking up the item locally."}},{"tic":{"id":"90041","parent":"11099","title":"Installation Services (deprecated)","label":"Installation Services (deprecated) - This is a non-standard taxability code.Please use TIC 10040 for installation fees related to installation or configuration of tangible personal property.","nl_title":"Installation Services (Deprecated)","nl_label":"Installation services (deprecated). This is a non-standard taxability code. Please use TIC 10040 for installation fees related to the installation or configuration of tangible personal property."}},{"tic":{"id":"90100","parent":"","title":"Flags and Banners","label":"Flags banners and standards that represent nations states provinces organizations and causes.","nl_title":"Flags and Banners","nl_label":"Flags, banners, and standards representing nations, states, provinces, organizations, and causes."}},{"tic":{"id":"90101","parent":"90100","title":"State and province flags","label":"Flags and banners that represent states and provinces. Use this TIC if none is listed below for a specific state or province.","nl_title":"State and Province Flags","nl_label":"Flags and banners representing states or provinces. Use this classification when no specific state or province category is listed below."}},{"tic":{"id":"90102","parent":"90100","title":"Special causes flags","label":"Flags designed to raise social and civic awareness and show support for causes and movements.","nl_title":"Flags for Special Causes","nl_label":"Flags intended to raise social and civic awareness, expressing support for various causes and movements."}},{"tic":{"id":"90103","parent":"90119","title":"United States flag","label":"The flag of the United States of America. Sales sourced to Tennessee or Vermont have special rules depending on the seller. Please see the TICs for Tennessee and Vermont flags.","nl_title":"U.S. Flag","nl_label":"The flag of the United States of America. Special sourcing rules apply to sales in Tennessee or Vermont, depending on the seller. Refer to the Tennessee and Vermont flag TICs for details."}},{"tic":{"id":"90104","parent":"90101","title":"Connecticut flag","label":"The flag of the state of Connecticut.","nl_title":"Connecticut State Flag","nl_label":"This is the official flag of the state of Connecticut."}},{"tic":{"id":"90105","parent":"90101","title":"Florida flag","label":"The flag of the state of Florida.","nl_title":"Florida State Flag","nl_label":"This is the official flag of the state of Florida."}},{"tic":{"id":"90106","parent":"90101","title":"Maryland flag","label":"The flag of the state of Maryland.","nl_title":"Maryland State Flag","nl_label":"The official flag representing the state of Maryland."}},{"tic":{"id":"90107","parent":"90101","title":"Massachusetts flag","label":"The flag of the state of Massachusetts.","nl_title":"Flag of Massachusetts","nl_label":"The official state flag of Massachusetts."}},{"tic":{"id":"90108","parent":"90101","title":"New Jersey flag","label":"The flag of the state of New Jersey.","nl_title":"New Jersey State Flag","nl_label":"This is the official flag of the state of New Jersey."}},{"tic":{"id":"90109","parent":"90101","title":"New York flag","label":"The flag of the state of New York.","nl_title":"New York State Flag","nl_label":"This is the official flag of the state of New York."}},{"tic":{"id":"90110","parent":"90101","title":"Pennsylvania flag","label":"The flag of the state of Pennsylvania.","nl_title":"Pennsylvania State Flag","nl_label":"This is the official flag representing the state of Pennsylvania."}},{"tic":{"id":"90111","parent":"90101","title":"Rhode Island flag","label":"The flag of the state of Rhode Island.","nl_title":"Rhode Island State Flag","nl_label":"This is the official flag of the U.S. state of Rhode Island."}},{"tic":{"id":"90112","parent":"90101","title":"Tennessee flag","label":"The flag of the state of Tennessee. This TIC should be used only by nonprofit sellers. If you are not a nonprofit seller please use the TIC 90101 State and province flags.","nl_title":"Tennessee State Flag (Nonprofit Sellers Only)","nl_label":"This refers to the flag of the state of Tennessee. This taxability information code should only be used by nonprofit sellers. If you are not a nonprofit seller, please use TIC 90101 for state and province flags instead."}},{"tic":{"id":"90113","parent":"90101","title":"Vermont flag","label":"The flag of the state of Vermont. This TIC should be used only by nonprofit veterans organizations. If you are not a nonprofit veterans organization please use the TIC 90101 State and province flags.","nl_title":"Vermont State Flag (Nonprofit Veterans Organizations Only)","nl_label":"This code represents the flag of the state of Vermont and should be used exclusively by nonprofit veterans organizations. Entities that are not nonprofit veterans organizations should instead use TIC 90101 for state and province flags."}},{"tic":{"id":"90114","parent":"90101","title":"Wisconsin flag","label":"The flag of the state of Wisconsin.","nl_title":"Wisconsin State Flag","nl_label":"The official flag representing the state of Wisconsin."}},{"tic":{"id":"90115","parent":"90101","title":"Virginia flag","label":"The flag of the state of Virginia. This TIC applies only if the seller is a government agency.","nl_title":"Virginia State Flag (Government Sales Only)","nl_label":"The official flag of the Commonwealth of Virginia. This taxability information code applies only when the seller is a government agency."}},{"tic":{"id":"90116","parent":"90101","title":"West Virginia flag","label":"The flag of the state of West Virginia. This TIC applies only to regulation-sized flags.","nl_title":"West Virginia State Flag","nl_label":"The official flag of the state of West Virginia. This tax information code applies only to regulation-sized flags."}},{"tic":{"id":"90117","parent":"90102","title":"POW-MIA","label":"The official POW-MIA flag which is recognized by U.S. Public Law 101-355.","nl_title":"POW/MIA Flag","nl_label":"The official POW/MIA flag, as recognized by U.S. Public Law 101-355."}},{"tic":{"id":"90118","parent":"90100","title":"Novelty and Organizational Flags","label":"Flags used for sporting and recreational events or flags used to indicate a group team organization or other non-governmental entity.","nl_title":"Novelty and Organizational Flags","nl_label":"Flags used for sporting and recreational events, as well as flags representing a group, team, organization, or other non-governmental entity."}},{"tic":{"id":"90119","parent":"90100","title":"National flags","label":"Flags that represent countries or nations.","nl_title":"National Flags","nl_label":"Flags that represent individual countries or sovereign nations."}},{"tic":{"id":"90200","parent":"50000","title":"Medical Records","label":"The provision of medical records to an individual hospital or healthcare provider via hardcopy.","nl_title":"Medical Records via Hardcopy","nl_label":"The provision of medical records to an individual, hospital, or healthcare provider delivered in hardcopy format."}},{"tic":{"id":"90300","parent":"90400","title":"Alcoholic Beverages","label":"Alcoholic Beverages Sales of alcoholic beverages and spirits are usually subject to ordinary sales tax rates in the usual manner. However there are a few jurisdictions which levy a non-standard (usually higher) sales tax rate on alcoholic beverages.Alcohol","nl_title":"Alcoholic Beverage Sales Tax","nl_label":"Sales of alcoholic beverages and spirits are typically subject to ordinary sales tax rates. However, some jurisdictions impose a non-standard, often higher, sales tax rate specifically on alcoholic beverages."}},{"tic":{"id":"90400","parent":"40000","title":"Beverages","label":"Beverages are liquids sold for human consumption including:Alcoholic Beverages (90300)Water (40060)Flavored Water (90404)Milk (90405)Juice (90406)Fruit Drinks (90407)Coffee (90408)Tea (90409)Soft Drinks Sports Drinks and Sodas (40050)Energy Shots (90411)","nl_title":"Beverages","nl_label":"Beverages refer to liquids sold for human consumption, including alcoholic beverages, water, flavored water, milk, juice, fruit drinks, coffee, tea, soft drinks, sports drinks, sodas, and energy shots."}},{"tic":{"id":"90401","parent":"90400","title":"Water","label":"Water means nonflavored mineral sparkling filtered or tap water. Tax treatment may vary by the volume of contaniers in which water is sold (less than a gallon vs. one gallon or more).Water does not include Flavored Water (90404)","nl_title":"Water","nl_label":"Water refers to nonflavored mineral, sparkling, filtered, or tap water. Tax treatment may vary depending on the container size in which the water is sold, such as less than a gallon versus one gallon or more. This category does not include flavored water (90404)."}},{"tic":{"id":"90403","parent":"90401","title":"Emergency Water","label":"Emergency Water means nonflavored mineral sparkling filtered or tap water sold in containers or vessels of one gallon or larger.","nl_title":"Emergency Water","nl_label":"Emergency water refers to nonflavored mineral, sparkling, filtered, or tap water sold in containers or vessels of one gallon or larger."}},{"tic":{"id":"90404","parent":"90401","title":"Flavored Water","label":"Flavored Water means bottled water infused or flavored with sugars juices vitamins extracts etc.","nl_title":"Flavored Water","nl_label":"Flavored water refers to bottled water that has been infused or flavored with ingredients such as sugars, juices, vitamins, or extracts."}},{"tic":{"id":"90405","parent":"90400","title":"Milk","label":"Milk and Milk products includes alternative sources of milk including goats milk soy milk almond milk etc.","nl_title":"Milk and Milk Products","nl_label":"Milk and milk products, including alternative sources such as goat's milk, soy milk, almond milk, and similar beverages."}},{"tic":{"id":"90406","parent":"90400","title":"Juice","label":"Juice must have at least 25% natural fruit juice.","nl_title":"Juice Content Requirement","nl_label":"To be labeled as juice, the product must contain at least 25% natural fruit juice."}},{"tic":{"id":"90407","parent":"90400","title":"Fruit Drink","label":"Fruit Drink is a fruit flavored drink with less than 25% natural fruit juice.","nl_title":"Fruit Drink","nl_label":"A fruit-flavored beverage containing less than 25% natural fruit juice."}},{"tic":{"id":"90408","parent":"90400","title":"Coffee","label":"Coffee includes hot coffee cold coffee bottled coffee flavored coffee etc.Coffee does not include Coffee Beans or Ground Coffee sold for home of off-premises preparation or brewing (which would be ordinary Food or Food Ingredients 40030 ).","nl_title":"Coffee Beverages","nl_label":"Coffee includes hot coffee, cold coffee, bottled coffee, and flavored coffee, among other prepared coffee drinks. It does not include coffee beans or ground coffee sold for home or off-premises preparation or brewing, which are classified as ordinary food or food ingredients (40030)."}},{"tic":{"id":"90409","parent":"90400","title":"Tea","label":"Tea includes all liquid leaf and powdered forms except hot tea which is considerd Prepared Food (41000).","nl_title":"Tea","nl_label":"Tea includes all liquid, leaf, and powdered forms, except hot tea, which is considered Prepared Food (41000)."}},{"tic":{"id":"90410","parent":"40000","title":"Breath Mints","label":"Breath Mints for some reason are not considered to be Candy (TIC: 40010) in Pennsylvania.","nl_title":"Breath Mints Not Classified as Candy","nl_label":"In Pennsylvania, breath mints are not classified as candy (TIC: 40010) for tax purposes."}},{"tic":{"id":"90411","parent":"90400","title":"Energy Shots","label":"Energy Shots include vitamin or other extract infused liquids sold in containers no larger than 4 ounces.","nl_title":"Energy Shots","nl_label":"Energy shots are small beverages, typically sold in containers of 4 ounces or less, infused with vitamins or other extracts to provide an energy boost."}},{"tic":{"id":"90412","parent":"40000","title":"CBD (cannabidiol) Products (Ingestible)","label":"Ingestible CBD (cannabidiol) Products such as gummies chocolates cookies brownies or other ingestibles. Ingestible CBD (cannabidiol) Products are also commonly found in oil form as capsules salves or other additives to foods or beverages.Ingestible CBD (ca","nl_title":"Ingestible CBD Products","nl_label":"Ingestible CBD (cannabidiol) products, including gummies, chocolates, cookies, brownies, and other edibles. These products are also commonly available in oil form, such as capsules, salves, or additives used in foods and beverages."}},{"tic":{"id":"90413","parent":"50000","title":"CBD (cannabidiol) Products (Noningestible)","label":"Noningestible CBD (cannabidiol) Products topical creams ointments or other noningestible products.Noningestible CBD (cannabidiol) Products are not oils gummies chocolates cookies brownies or other ingestibles (see Food and Beverages: CBD Products TIC 90412","nl_title":"Noningestible CBD Products","nl_label":"Noningestible CBD (cannabidiol) products, such as topical creams, ointments, and other products not intended for ingestion. This category excludes oils, gummies, chocolates, cookies, brownies, and other ingestible items, which fall under Food and Beverages: CBD Products (TIC 90412)."}},{"tic":{"id":"90414","parent":"90400","title":"Electrolyte or rehydration beverage (DOES NOT contain milk or milk products ingredients)","label":"Electrolyte or rehydration beverage that is sold in liquid form but does not contain milk or milk product ingredients","nl_title":"Electrolyte Drink Without Milk","nl_label":"A liquid electrolyte or rehydration beverage that does not contain any milk or milk product ingredients."}},{"tic":{"id":"90415","parent":"90400","title":"Electrolyte or rehydration beverage (contains milk or milk product ingredients)","label":"Electrolyte or rehydration beverage that is sold in liquid form but contains milk or milk product ingredients","nl_title":"Rehydration drink containing milk ingredients","nl_label":"A liquid electrolyte or rehydration beverage that includes milk or milk-derived ingredients."}},{"tic":{"id":"90416","parent":"40000","title":"Electrolyte or rehydration powder (DOES NOT contain milk product ingredients)","label":"Electrolyte or rehydration powder (non-liquid form) that DOES NOT contain milk product ingredients","nl_title":"Electrolyte or Rehydration Powder Without Milk Ingredients","nl_label":"Electrolyte or rehydration product in non-liquid powder form that does not contain any milk product ingredients."}},{"tic":{"id":"90417","parent":"40000","title":"Electrolyte or rehydration powder (contains milk product ingredients)","label":"Electrolyte or rehydration powder (non-liquid form) that contains milk product ingredients","nl_title":"Rehydration powder with milk ingredients","nl_label":"Electrolyte or rehydration powder in non-liquid form that contains milk product ingredients."}},{"tic":{"id":"90500","parent":"20040","title":"Firearms and Hunting","label":"Firearms and Hunting Supplies includes items used for hunting. The following list contains examples and is not intended to be all-inclusive.    \"Firearms and Hunting Supplies\" shall include:    Bullets;  Gunpowder loaded into the muzzle of a firearm;  Shot","nl_title":"Firearms and Hunting Supplies","nl_label":"Firearms and hunting supplies cover items used for hunting. The following examples are illustrative and not exhaustive. This category includes bullets, gunpowder loaded into the muzzle of a firearm, and shot."}},{"tic":{"id":"90501","parent":"20040","title":"Excercise Clothing","label":"Excercise Clothing includes:Baseball caps and baseball tee shirtsGym suits and Jogging outfitsWarm up suits cloth sweat suitsBowling shirtsExcercise Clothing does not include items defined more specifically elsewhere including:Snow Suits (92008)Hunting Clo","nl_title":"Exercise Clothing","nl_label":"Exercise clothing includes baseball caps and tee shirts, gym suits, jogging outfits, warm-up suits, cloth sweat suits, and bowling shirts. It does not include items defined more specifically elsewhere, such as snow suits (92008) or hunting clothing."}},{"tic":{"id":"90502","parent":"90500","title":"Gun Safe","label":"A locking container or other enclosure equipped with a padlock key lock combination lock or other locking device that is designed and intended for the secure storage of one or more firearms","nl_title":"Gun Safe","nl_label":"A locking container or enclosure, equipped with a padlock, key lock, combination lock, or other locking device, designed and intended for the secure storage of one or more firearms."}},{"tic":{"id":"90503","parent":"90500","title":"Gun Safety Devices Permanent","label":"Any integral device to be equipped or installed on a firearm that permits the user to program the firearm to operate only for specified persons designated by the user through computerized locking devices or other means integral to and permanently part of t","nl_title":"Permanent Firearm Safety Devices","nl_label":"Integral devices equipped or installed on a firearm that allow the user to program it to operate only for specified persons designated by the user, through computerized locking mechanisms or other means permanently built into the firearm."}},{"tic":{"id":"90504","parent":"90500","title":"Gun Safety Devices Temporary","label":"Any integral device to be equipped or installed on a firearm that permits the user to program the firearm to operate only for specified persons designated by the user through computerized locking devices or other means integral to and temporarily part of t","nl_title":"Temporary Gun Safety Devices","nl_label":"An integral device equipped or installed on a firearm that allows the user to program it to operate only for specific persons designated by the user, using computerized locking mechanisms or other means that are integral to and temporarily part of the firearm."}},{"tic":{"id":"90505","parent":"90500","title":"Firearms","label":"Any weapon (including a starter gun) which will or is designed to or may readily be converted to expel a projectile by the action of an explosive;","nl_title":"Firearms","nl_label":"Any weapon, including a starter gun, that will, is designed to, or may readily be converted to expel a projectile by the action of an explosive."}},{"tic":{"id":"90506","parent":"90500","title":"Ammunition","label":"Ammunition or cartridge cases primers bullets or propellant powder designed for use in any firearm. The term shall not include (a) any shotgun shot or pellet not designed for use as the single complete projectile load for one shotgun hull or casing nor (b)","nl_title":"Ammunition","nl_label":"Ammunition, including cartridge cases, primers, bullets, or propellant powder designed for use in any firearm. The term does not include: (a) any shotgun shot or pellet not designed for use as the single complete projectile load for one shotgun hull or casing; or (b) other excluded components as specified."}},{"tic":{"id":"90600","parent":"","title":"Fuel","label":"Fuel","nl_title":"Fuel","nl_label":"Fuel purchases and related expenses"}},{"tic":{"id":"90601","parent":"90600","title":"Dyed diesel fuel (off-road use)","label":"Dyed diesel fuel (off-road use)","nl_title":"Dyed Diesel Fuel for Off-Road Use","nl_label":"Dyed diesel fuel intended for off-road use."}},{"tic":{"id":"90700","parent":"","title":"Agricultural and Farming","label":"Agricultural and Farming","nl_title":"Agriculture and Farming","nl_label":"Agriculture and farming activities"}},{"tic":{"id":"90701","parent":"","title":"Honey bees and their input and byproducts","label":"Honey bees and their inputs and byproduccts. Honeybee byproducts means the various substances and materials produced by honeybees during their life cycle and hive activities including but not limited to propolis royal jelly beeswax honeycombs bee venom and","nl_title":"Honey Bees: Inputs and Byproducts","nl_label":"Honey bees along with their inputs and byproducts. Honeybee byproducts refer to the various substances and materials produced by honeybees during their life cycle and hive activities, including but not limited to propolis, royal jelly, beeswax, honeycombs, and bee venom."}},{"tic":{"id":"91000","parent":"","title":"Services","label":"Generic Services TIC 91000About Services and TaxabilityUnlike Tangible Personal Property (TPP) which is always taxable unless specifically exempted by statute services typically enjoy an inverse status - services are exempt from sales tax unless the servic","nl_title":"Generic Services Taxability Overview","nl_label":"Generic Services (TIC 91000): An overview of how services are taxed. Unlike tangible personal property, which is always taxable unless specifically exempted by statute, services generally have the inverse status—they are exempt from sales tax unless the service is specifically identified as taxable."}},{"tic":{"id":"91001","parent":"31000","title":"Credit Reports","label":"An issued report of digital information used to establish the creditworthiness of an individual or entity.","nl_title":"Credit Reports","nl_label":"A report of digital information issued to establish the creditworthiness of an individual or entity."}},{"tic":{"id":"91010","parent":"91000","title":"Help Desk Support","label":"Troubleshooting and error resolution support via phone billed at a flat rate regardless of the amount of support actually used.","nl_title":"Flat-Rate Help Desk Support","nl_label":"Phone-based troubleshooting and error resolution support, billed at a flat rate regardless of the actual amount of support used."}},{"tic":{"id":"91011","parent":"91000","title":"Computer Repair","label":"Restoring computer equipment that remains tangible personal property to its original functional state.","nl_title":"Computer Repair Services","nl_label":"Restoring computer equipment that remains tangible personal property back to its original functional state."}},{"tic":{"id":"91020","parent":"91000","title":"Voluntary Gratuity","label":"An additional consideration provided by a customer to a service provider usually a waiter bartender bellhop valet etc. The additional consideration is entirely voluntary by the customer and left only to the service provider not the restaurant bar hotel or ","nl_title":"Voluntary Gratuity","nl_label":"Additional, entirely voluntary consideration provided by a customer directly to a service provider such as a waiter, bartender, bellhop, or valet, rather than to the restaurant, bar, or hotel that employs them."}},{"tic":{"id":"91021","parent":"91000","title":"Mandatory Gratuity (charge does not exceed 20% of sales price)","label":"A mandatory gratuity is an additional amount of consideration that does not exceed 20% of the sales price is imposed on the customer by the seller and is required to be paid over to the seller's employee or employees (usually a waiter bartender bellhop val","nl_title":"Mandatory Gratuity Not Exceeding 20% of Sales Price","nl_label":"A mandatory gratuity is an additional amount of consideration, not exceeding 20% of the sales price, that the seller imposes on the customer and is required to pay over to the seller's employee or employees, such as a waiter, bartender, bellhop, or valet."}},{"tic":{"id":"91022","parent":"91000","title":"Mandatory Gratuity (charge exceeds 20% of sales price)","label":"A mandatory gratuity is an additional amount of consideration that exceeds 20% of the sales price is imposed on the customer by the seller and the seller is required to pay the entire gratuity over to the seller's employee or employees (usually a waiter ba","nl_title":"Mandatory Gratuity Exceeding 20% of Sales Price","nl_label":"A mandatory gratuity is an additional charge, exceeding 20% of the sales price, that the seller imposes on the customer and is required to pay in full to the seller's employees, typically waiters, bartenders, or similar service staff."}},{"tic":{"id":"91030","parent":"91000","title":"Donations","label":"Money or other consideration voluntarily given to an entity for charitable reasons. Consideration is not contingent upon receiving anything of value by the donor.","nl_title":"Donations","nl_label":"Money or other consideration given voluntarily to an entity for charitable reasons, where the donor does not receive anything of value in return."}},{"tic":{"id":"91040","parent":"91000","title":"Graphic Design Service","label":"The creation of an electronic file or template with text images design or artwork primarily used to create printed copies of the original file.","nl_title":"Graphic Design Services","nl_label":"The creation of an electronic file or template containing text, images, design, or artwork, primarily used to produce printed copies of the original file."}},{"tic":{"id":"91041","parent":"91000","title":"Graphic Design Review Service","label":"The analysis of an electronic graphic design file to ensure that the file meets the technical requirements for printing.","nl_title":"Graphic Design Review Service","nl_label":"Analyzing an electronic graphic design file to confirm it meets the technical requirements for printing."}},{"tic":{"id":"91050","parent":"91000","title":"Alarm Monitoring","label":"Remote surveillance of a building or structure with the intent to provide security from intrusion or theft usually through the use of an installed alarm system that transmits an alert signal to a monitoring station.","nl_title":"Alarm Monitoring Services","nl_label":"Remote surveillance of a building or structure intended to provide security against intrusion or theft, typically through an installed alarm system that transmits alert signals to a monitoring station."}},{"tic":{"id":"91051","parent":"91000","title":"Alarm Repair Service","label":"Maintaining or restoring an alarm system to its intended functional state.","nl_title":"Alarm Repair Services","nl_label":"Services involved in maintaining or restoring an alarm system to its intended functional state."}},{"tic":{"id":"91060","parent":"91061","title":"Merchant Operated","label":"Merchant Operated Rental Equipment is tangible personal property that is rented leased licensed to customers and staffed or operated by the company that is providing the rental.","nl_title":"Merchant-Operated Rental Equipment","nl_label":"Merchant-operated rental equipment refers to tangible personal property that is rented, leased, or licensed to customers and is staffed or operated by the company providing the rental."}},{"tic":{"id":"91061","parent":"91000","title":"Equipment Rentals","label":"Rentals are tangible personal property sold rented leased or licensed to customersPlease select sub-category","nl_title":"Equipment Rentals","nl_label":"Rentals involve tangible personal property that is sold, rented, leased, or licensed to customers. Please select a sub-category."}},{"tic":{"id":"91062","parent":"91061","title":"Customer Operated","label":"Customer Operated Rental Equipment is tangible personal property that is rented leased licensed to customers for their own use and operation.","nl_title":"Customer-Operated Rental Equipment","nl_label":"Customer-operated rental equipment refers to tangible personal property that is rented, leased, or licensed to customers for their own use and operation."}},{"tic":{"id":"91063","parent":"91061","title":"Rental Parts or Supplies","label":"Rental Equipment Supplies are expendable or nonexpendable repair or replacement part sold to become part of ?rental  equipment? and documentation relating to each purchased Rental Equipment Supply specifically itemizes the actual item of ?rental  equipment","nl_title":"Parts and Supplies for Rental Equipment","nl_label":"Rental equipment supplies include expendable or nonexpendable repair and replacement parts sold to become part of rental equipment, with documentation for each purchased supply specifically itemizing the actual rental equipment item to which it applies."}},{"tic":{"id":"91064","parent":"91061","title":"Sports or Amusement","label":"Rental Sports or Amusement Equipment are charges made for the privilege of using items for amusement sports entertainment or recreational activity such as trampolines golf  carts jet skis snow skis snowboards bicycles etc.","nl_title":"Rental of Sports or Amusement Equipment","nl_label":"Charges for renting equipment used in amusement, sports, entertainment, or recreational activities, including items such as trampolines, golf carts, jet skis, snow skis, snowboards, and bicycles."}},{"tic":{"id":"91065","parent":"91061","title":"For Tax Exempt Project","label":"Rental Equipment for For Tax Exempt Projects are charges made for the privilege of using items for use on the site of any tax exempt project (any corporation foundation organization or institution or services which are exempted from taxation under the prov","nl_title":"Rental Equipment for Tax-Exempt Projects","nl_label":"Charges for the privilege of using rental equipment on the site of any tax-exempt project, including any corporation, foundation, organization, or institution, or services that are exempted from taxation under the applicable provisions."}},{"tic":{"id":"91070","parent":"91000","title":"Membership fees","label":"Membership Fees are charges for initiation fees membership fees or dues for access to or use of the property or facilities of a health and fitness athletic sporting or shopping club or organization.Membership Fees are not Admission Fees or Tuition.","nl_title":"Membership Fees","nl_label":"Membership fees are charges for initiation, membership, or dues that grant access to, or use of, the property or facilities of a health, fitness, athletic, sporting, or shopping club or organization. Membership fees are distinct from admission fees and tuition."}},{"tic":{"id":"91071","parent":"91070","title":"Youth Club","label":"Youth Club Membership Fees are initiation fees membership fees  or dues for access to or use of the property or facilities if a club or organization whose members are predominantly age 18 or under.","nl_title":"Youth Club Membership Fees","nl_label":"Initiation fees, membership fees, or dues paid for access to or use of the property or facilities of a club or organization whose members are predominantly age 18 or under."}},{"tic":{"id":"91072","parent":"91070","title":"Health Club","label":"Health Club Membership Fees include initiation fees membership fees  or dues for access to or use of the property or facilities of a health and fitness athletic sporting organization.","nl_title":"Health Club Memberships","nl_label":"Health club membership fees, including initiation fees, membership fees, or dues paid for access to or use of the property or facilities of a health, fitness, athletic, or sporting organization."}},{"tic":{"id":"91073","parent":"91070","title":"Social or Civic Organization","label":"Social or Civic Organization Membership Fees include initiation fees membership fees  or dues for access to or use of the property or facilities of a social or civic association. Such social or civic association must be registered with the IRS as a tax-exe","nl_title":"Social or Civic Organization Fees","nl_label":"Membership fees for social or civic organizations include initiation fees, membership fees, or dues paid for access to or use of the property or facilities of a social or civic association. The association must be registered with the IRS as a tax-exempt entity."}},{"tic":{"id":"91074","parent":"91070","title":"Retail Club","label":"Retail Club membership fees or dues related to the anticipated sale of tangible personal property at a discounted price for persons who have paid such membership fees or dues.","nl_title":"Retail Club Membership Fees","nl_label":"Membership fees or dues paid to a retail club, which entitle members to purchase tangible personal property at discounted prices."}},{"tic":{"id":"91080","parent":"91000","title":"Admission fees","label":"Admission feesPlease select sub-category.","nl_title":"Admission Fees","nl_label":"Admission fees. Please select a sub-category."}},{"tic":{"id":"91081","parent":"91080","title":"Spectator Admission fees","label":"Spectator Admission Fees are charges for admission to places of amusement entertainment and sports where the purchaser will be watching the performance event or activity but not participating.","nl_title":"Spectator Admission Fees","nl_label":"Charges for admission to places of amusement, entertainment, and sports, where the purchaser watches the performance, event, or activity without participating."}},{"tic":{"id":"91082","parent":"91080","title":"Participant Admission fees","label":"Participant Admission Fees are charges for admission to places of amusement entertainment and sports where the purchaser will be actively participating in the performance event or activity.Participant Admission Fees are not the same as Equipment Rentals wh","nl_title":"Participant Admission Fees","nl_label":"Participant admission fees are charges paid to enter places of amusement, entertainment, or sports where the purchaser will actively participate in the performance, event, or activity. These fees are distinct from equipment rentals."}},{"tic":{"id":"91083","parent":"91080","title":"Cultural Admission fees","label":"Cultural Admission Fees are charges for admission to live artistic or theatrical productions symphonic or orchestral concerts ballet or opera presented by one or more cultural groups.Cultural Admission Fees are not charges for admission to dance clubs erot","nl_title":"Cultural Admission Fees","nl_label":"Cultural admission fees are charges for admission to live artistic or theatrical productions, symphonic or orchestral concerts, ballet, or opera presented by one or more cultural groups. Cultural admission fees do not include charges for admission to dance clubs or erotic venues."}},{"tic":{"id":"91084","parent":"91080","title":"Admissions to state parks","label":"Admissions to state parks","nl_title":"State Park Admissions","nl_label":"Admissions fees paid to enter state parks."}},{"tic":{"id":"91085","parent":"91080","title":"Admissions to NASCAR Cup Series Championship Race at Homestead-Miami Speedway","label":"Admissions to NASCAR Cup Series Championship Race at Homestead-Miami Speedway","nl_title":"NASCAR Cup Championship Admissions at Homestead-Miami","nl_label":"Admissions to the NASCAR Cup Series Championship Race held at Homestead-Miami Speedway."}},{"tic":{"id":"91090","parent":"91000","title":"Service Labor for Repairs of Tangible Personal Property","label":"this TIC should be used for the labor portion of repairs of tangible personal property not specifically identified in other categories. Where  both parts and labor are provided as part of a single repair the labor charges should be separately itemized or i","nl_title":"Repair Labor on Tangible Personal Property","nl_label":"Use this TIC for the labor portion of repairs performed on tangible personal property that is not specifically identified in other categories. When both parts and labor are provided as part of a single repair, the labor charges should be separately itemized or invoiced apart from the parts."}},{"tic":{"id":"91091","parent":"91000","title":"Engraving Services Only (no sale of tangible personal property)","label":"This TIC should be used when the sale is to engrave the tangible personal property but the tangible personal property being engraved is not sold by the person providing the engraving service ","nl_title":"Engraving Services Only, Excluding Tangible Property Sales","nl_label":"Use this taxability information code when the transaction involves engraving tangible personal property, but the item being engraved is not sold by the provider of the engraving service."}},{"tic":{"id":"91100","parent":"91000","title":"Waste collection and removal services","label":"Waste collection and removal services","nl_title":"Waste Collection and Removal","nl_label":"Services for collecting and removing waste."}},{"tic":{"id":"91110","parent":"91000","title":"Gift wrapping services, optional","label":"Gift wrapping services that are optional to the purchaser of the tangible personal property","nl_title":"Optional gift wrapping services","nl_label":"Gift wrapping services offered as an optional add-on to the purchaser of tangible personal property."}},{"tic":{"id":"91120","parent":"","title":"Medical Services","label":"Medical Services","nl_title":"Medical Services","nl_label":"Services related to medical care and healthcare."}},{"tic":{"id":"91121","parent":"91120","title":"Lab Testing Services","label":"Lab Testing Services","nl_title":"Lab Testing Services","nl_label":"Services related to laboratory testing and analysis."}},{"tic":{"id":"91122","parent":"91120","title":"Health Care Appointments","label":"Doctor office or clinic visits includes telemedicine virtual appointments","nl_title":"Health Care Appointments","nl_label":"Visits to a doctor's office or clinic, including telemedicine and virtual appointments."}},{"tic":{"id":"91150","parent":"91000","title":"Educational Services","label":"Educational Services","nl_title":"Educational Services","nl_label":"Services related to education and instruction."}},{"tic":{"id":"91151","parent":"91000","title":"Bundled Transaction - Online Courses/Classes with Downloads","label":"Bundled Transaction - Online Courses/Classes with Downloads","nl_title":"Bundled Online Courses with Downloads","nl_label":"Bundled transaction consisting of online courses or classes sold together with downloadable materials."}},{"tic":{"id":"91200","parent":"91000","title":"Pet Services","label":"Pet Services","nl_title":"Pet Services","nl_label":"Services provided for the care and maintenance of pets"}},{"tic":{"id":"91201","parent":"91200","title":"Pet Sitting Services","label":"Pet Sitting Services","nl_title":"Pet Sitting Services","nl_label":"Services for sitting and caring for pets"}},{"tic":{"id":"91300","parent":"91000","title":"Meat procesing services of customer owned animal","label":"Meat processing services where the purchaser provides the animal","nl_title":"Custom meat processing of customer-owned animals","nl_label":"Meat processing services performed on animals supplied by the purchaser."}},{"tic":{"id":"92001","parent":"20020","title":"Handbags","label":"Handbags and purses are personal carrying bags.  Handbags are not coin purses diaper bags back packs belt bags fanny packs or wallets - for these items use parent category Clothing Accessories TIC 20020.","nl_title":"Handbags and Purses","nl_label":"Handbags and purses are personal carrying bags. This category does not include coin purses, diaper bags, backpacks, belt bags, fanny packs, or wallets; for those items, please use the parent category Clothing Accessories (TIC 20020)."}},{"tic":{"id":"92002","parent":"20020","title":"Handkerchiefs","label":"Handkerchiefs are typically a hemmed square of thin favric intended for personal hygene.Handkerchiefs are not bandanas scarves or sweatbands - for these items use parent category Clothing Accessories TIC 20020.","nl_title":"Handkerchiefs","nl_label":"Handkerchiefs are typically a hemmed square of thin fabric intended for personal hygiene. Handkerchiefs are not bandanas, scarves, or sweatbands; for these items, use the parent category Clothing Accessories TIC 20020."}},{"tic":{"id":"92003","parent":"20020","title":"Belt buckles","label":"A belt buckle is a buckle or clasp for fastening two ends of straps or belts.Belt buckles must be sold individually (without a belt). If sold with a belt use parent category Clothing Accessories TIC 20020.","nl_title":"Belt Buckles","nl_label":"A belt buckle is a clasp used to fasten the two ends of a strap or belt together. This category applies only when belt buckles are sold individually, without an accompanying belt. If the buckle is sold together with a belt, please use the parent category Clothing Accessories (TIC 20020) instead."}},{"tic":{"id":"92004","parent":"20020","title":"Clothing components","label":"Clothing Components are miscellaneous clothing items such as shoe inserts or shoulder pads. Clothing components are not jewelry sunglasses - for those items use Clothing Accessories TIC 20020","nl_title":"Clothing Components","nl_label":"Clothing components are miscellaneous clothing items, such as shoe inserts or shoulder pads. This category does not include jewelry or sunglasses; for those items, please use Clothing Accessories TIC 20020."}},{"tic":{"id":"92005","parent":"20040","title":"Athletic shoes","label":"Athletic shoes typically have cleats or other specialized soles for a specific athletic purpose. Examples include ski boots bowling shoes and water fins.","nl_title":"Athletic Shoes","nl_label":"Athletic shoes typically feature cleats or other specialized soles designed for a specific athletic purpose. Examples include ski boots, bowling shoes, and water fins."}},{"tic":{"id":"92006","parent":"20040","title":"Athletic supporters","label":"Athletic supporters are undergarments designed to support body parts during physical activity. In this context an athletic supporter is not a person who attends an event to cheer for his or her team.","nl_title":"Athletic Supporters (Undergarments)","nl_label":"Athletic supporters are undergarments designed to support parts of the body during physical activity. In this context, the term does not refer to a person attending an event to cheer for a team."}},{"tic":{"id":"92007","parent":"20040","title":"Bicycle helmet","label":"A bicycle helmet is a device designed to attenuate impacts to the head sustained while riding a bike. A bicycle helmet is not a hat or headdress designed for fashion religious or entertainment purposes (see Clothing accessories TIC: 20020).","nl_title":"Bicycle Helmet","nl_label":"A bicycle helmet is protective headgear designed to reduce the impact of collisions or falls sustained while riding a bicycle. This category excludes hats or headdresses intended for fashion, religious, or entertainment purposes, which are classified under Clothing Accessories (TIC: 20020)."}},{"tic":{"id":"92008","parent":"20040","title":"Snow Suits","label":"Snow Suits are made to be worn over the rest of the clothes when engaged in winter activities including Skiing Snowboarding or Snowmobiling. They may be one-piece in the form of a jumpsuit or two-piece in the form of specialized pants and coat.Snow Suits a","nl_title":"Snow Suits","nl_label":"Snow suits are outerwear designed to be worn over regular clothing during winter activities such as skiing, snowboarding, or snowmobiling. They may come as a one-piece jumpsuit or as a two-piece set consisting of specialized pants and a coat."}},{"tic":{"id":"92009","parent":"20050","title":"Imitation fur clothing","label":"Imitation fur clothing is clothing fabricated with material made of synthetic fibers to resemble animal fur. Imitation fur clothing does not include pillows rugs or toupees.","nl_title":"Imitation Fur Clothing","nl_label":"Imitation fur clothing refers to garments made from synthetic fibers designed to resemble animal fur. This category excludes items such as pillows, rugs, and toupees."}},{"tic":{"id":"92010","parent":"20000","title":"Specialty clothing","label":"Specialty clothing includes garments that are used  for very special occasions such as coronations graduations parades religious rites and trials.","nl_title":"Specialty Clothing","nl_label":"Specialty clothing includes garments worn for very special occasions, such as coronations, graduations, parades, religious rites, and trials."}},{"tic":{"id":"92011","parent":"92010","title":"Formal wear","label":"Formal wear is clothing suitable for events such as a wedding garden party or dinner. This does not include jewelry or underwear.","nl_title":"Formal Wear","nl_label":"Formal wear includes clothing suitable for events such as weddings, garden parties, or dinners. It does not include jewelry or undergarments."}},{"tic":{"id":"92012","parent":"92010","title":"Swim suits","label":"Swimsuits are clothing designed to be worn while engaging in a water-based activity or during activity in the sun.  This does include not hats or sunglasses.","nl_title":"Swimsuits","nl_label":"Swimsuits are garments designed to be worn while participating in water-based activities or spending time in the sun. This category does not include hats or sunglasses."}},{"tic":{"id":"92013","parent":"92010","title":"Scarves","label":"Scarves are pieces of fabric worn around the neck or near the head for warmth religion or fashion.  This does not include bandanas or pocket squares.","nl_title":"Scarves","nl_label":"Scarves are pieces of fabric worn around the neck or near the head for warmth, religion, or fashion. This category does not include bandanas or pocket squares."}},{"tic":{"id":"92014","parent":"92010","title":"Costumes","label":"Costumes are clothing worn to present the wearer as someone or something other than him/herself.  Excludes watches umbrellas and tie clips.","nl_title":"Costumes","nl_label":"Costumes are clothing worn to present the wearer as someone or something other than themselves. This category excludes watches, umbrellas, and tie clips."}},{"tic":{"id":"92015","parent":"92010","title":"Athletic clothing","label":"Athletic clothing is clothing worn for sport or exercise. Includes sports bras shorts tops wetsuits socks and leotards.","nl_title":"Athletic Clothing","nl_label":"Athletic clothing refers to apparel designed to be worn during sports or exercise, including items such as sports bras, shorts, tops, wetsuits, socks, and leotards."}},{"tic":{"id":"92016","parent":"20000","title":"Clothing Rental","label":"Clothing rental includes the clothes and accessories rented and worn at one time for an event. Common examples are tuxedos or gowns.","nl_title":"Clothing Rental","nl_label":"Clothing rental covers garments and accessories rented and worn together for a single event, such as tuxedos or gowns."}},{"tic":{"id":"92017","parent":"20070","title":"Religious Materials and Texts","label":"this tic is deprecated. The new tic is 92031 for Religious Materials. Religious Materials and Texts include Bibles Korans Testaments religious papers song books or literature used for religious instruction and teaching.Note: Sales tax exemptions for religi","nl_title":"Religious Materials and Texts (Deprecated)","nl_label":"This tax item code is deprecated; please use the new code 92031 for Religious Materials. Religious Materials and Texts include Bibles, Korans, Testaments, religious papers, song books, and other literature used for religious instruction and teaching. Note: Sales tax exemptions may apply for religious items."}},{"tic":{"id":"92018","parent":"20150","title":"Religious Materials and Texts","label":"this tic is deprecated. PLEASE USE TIC 92017 (IN SCHOOL SUPPLIES)Religious Materials and Texts include Bibles Korans Testaments religious papers song books or literature used for religious instruction and teaching.Note: Sales tax exemptions for religious t","nl_title":"Religious Materials and Texts (Deprecated)","nl_label":"This TIC is deprecated; please use TIC 92017 under School Supplies. Religious materials and texts include Bibles, Korans, Testaments, religious papers, songbooks, and other literature used for religious instruction and teaching. Note: sales tax exemptions for religious items may apply."}},{"tic":{"id":"92019","parent":"51170","title":"Feminine Hygiene Products","label":"Feminine Hygiene Products include sanitary napkins tampons  or similar items used for feminine hygiene.","nl_title":"Feminine Hygiene Products","nl_label":"Feminine hygiene products include sanitary napkins, tampons, and similar items used for feminine hygiene."}},{"tic":{"id":"92020","parent":"20040","title":"Other Helmets","label":"Other helmets are devices designed to attenuate impacts to the head sustained while performing a sport or other activity. Other helmets are not hats or headdresses designed for fashion religious or entertainment purposes (see Clothing accessories TIC: 2002","nl_title":"Other Helmets","nl_label":"Other helmets are protective devices designed to attenuate impacts to the head sustained while performing a sport or other activity. This category excludes hats and headdresses designed for fashion, religious, or entertainment purposes (see Clothing Accessories TIC: 2002)."}},{"tic":{"id":"92021","parent":"20040","title":"Hunting Clothing","label":"Hunting Clothing including camouflage and blaze orange jackets pants jumpsuits outfits etc.","nl_title":"Hunting Clothing","nl_label":"Hunting clothing, including camouflage and blaze orange jackets, pants, jumpsuits, outfits, and similar items."}},{"tic":{"id":"92022","parent":"20000","title":"Sewing Materials","label":"Sewing Materials become part of clothing including but not limited to buttons fabric lace thread yarn and zippers.","nl_title":"Sewing Materials","nl_label":"Sewing materials are items that become part of finished clothing, including but not limited to buttons, fabric, lace, thread, yarn, and zippers."}},{"tic":{"id":"92023","parent":"20000","title":"Infant Supplies","label":"this tic is deprecated the new tic is 92051 for Infant SuppliesBibsReceiving BlanketsRubber Pants(?)FormulaDiaper CreamDiaper PinsWipes","nl_title":"Infant Supplies (Deprecated)","nl_label":"This taxability information code is deprecated; the replacement code is 92051. This category previously covered infant supplies such as bibs, receiving blankets, rubber pants, formula, diaper cream, diaper pins, and wipes."}},{"tic":{"id":"92024","parent":"50000","title":"Disposable Medical Supplies","label":"Disposable Medical Supplies include:Adhesives used for medical treatmentAlcohol rubbing swabs and wipesBandages dressings gauze and cottonBlood pack unitsCorn pads and plasters for the removal of cornsCotton applicators cotton rolls cotton balls and cotton","nl_title":"Disposable Medical Supplies","nl_label":"Disposable medical supplies include adhesives used for medical treatment; alcohol rubbing swabs and wipes; bandages, dressings, gauze, and cotton; blood pack units; corn pads and plasters for the removal of corns; and cotton applicators, cotton rolls, and cotton balls."}},{"tic":{"id":"92025","parent":"50000","title":"Disability-Related Supplies","label":"Disability-Related Supplies include:Arm slingsAutomobile accessories (Disability related)Automobile wheelchair liftsBath and Shower Chairs/stools/benchesBed boardsBed drain bagsBed pansBed trapeze barsBlood glucose monitors used to treat diabetes (therapeu","nl_title":"Supplies for Disability-Related Needs","nl_label":"Disability-related supplies include items such as arm slings, disability-related automobile accessories, automobile wheelchair lifts, bath and shower chairs, stools, and benches, bed boards, bed drain bags, bed pans, bed trapeze bars, and blood glucose monitors used to treat diabetes (therapeutic)."}},{"tic":{"id":"92026","parent":"51002","title":"Disposable Veterinary Supplies","label":"Disposable Veterinary Supplies include:Animal feeding tubes (single use)Blood administration kits used during surgery or medical procedures on an animal.Cast materials used to treat petsDisposable one-time medical suppliesFlea collars flea powder flea and ","nl_title":"Disposable Veterinary Supplies","nl_label":"Disposable veterinary supplies include single-use animal feeding tubes; blood administration kits used during surgery or medical procedures on animals; cast materials used to treat pets; disposable one-time medical supplies; and flea collars, flea powder, and flea treatments."}},{"tic":{"id":"92030","parent":"","title":"Religious Products","label":"Religious products.  Use TIC 92031 for religious materials and texts. Use TIC 92033 for religious materials and texts that are not published by a nonprofit 501(c)3.  Use TIC 92032 for Altar paraphernalia sacramental chalices and similar church supplies and","nl_title":"Religious Products","nl_label":"Religious products. Use TIC 92031 for religious materials and texts. Use TIC 92033 for religious materials and texts not published by a nonprofit 501(c)(3). Use TIC 92032 for altar paraphernalia, sacramental chalices, and similar church supplies."}},{"tic":{"id":"92031","parent":"92030","title":"Religious Materials and Texts","label":"Religious Materials and Texts include Bibles Korans Testaments religious papers song books or literature used for religious instruction and teaching.Note: Sales tax exemptions for religious texts have been challenged in the courts and although several stat","nl_title":"Religious Texts and Instructional Materials","nl_label":"This category covers religious texts and materials such as Bibles, Korans, Testaments, religious papers, songbooks, and other literature used for religious instruction and teaching. Note: Sales tax exemptions for religious texts have been challenged in the courts, and although several states continue to offer such exemptions, their legal status remains subject to ongoing review."}},{"tic":{"id":"92032","parent":"92030","title":"Altar paraphernalia, sacramental chalices, and similar church supplies and equipment","label":"Altar paraphernalia sacramental chalices and similar church supplies and equipment.  Note: Sales tax exemptions for religious items have been challenged in the courts and in some cases states have been enjoined from allowing such exemptions.  You may wish ","nl_title":"Altar Supplies, Chalices, and Church Equipment","nl_label":"This category covers altar paraphernalia, sacramental chalices, and similar church supplies and equipment. Note: Sales tax exemptions for religious items have been challenged in the courts, and in some cases states have been enjoined from allowing such exemptions. You may wish to review current legal guidance before applying an exemption."}},{"tic":{"id":"92033","parent":"92030","title":"Religious Materials and Texts (not published by a nonprofit 501c3 corporation)","label":"Use this TIC for sales of Religious Materials and Texts that are published by and sold by a nonprofit 501c3 organization.  Religious Materials and Texts include Bibles Korans Testaments religious papers song books or literature used for religious instructi","nl_title":"Religious materials and texts (non-501(c)(3) publisher)","nl_label":"Apply this TIC to sales of religious materials and texts—such as Bibles, Korans, Testaments, religious papers, songbooks, or other literature used for religious instruction—when they are not published by a nonprofit 501(c)(3) organization."}},{"tic":{"id":"92050","parent":"","title":"Infant and Child Products and Supplies","label":"Infant and Toddler Products and Supplies. For children?s diapers use TIC 20012.  For specific infant and child products and supplies use TICs 92051 through 92064.","nl_title":"Infant and Child Products and Supplies","nl_label":"This category covers products and supplies for infants and toddlers. For children's diapers, refer to TIC 20012. For specific infant and child products and supplies, please use TICs 92051 through 92064."}},{"tic":{"id":"92051","parent":"92050","title":"Infant Supplies","label":"Bibs. Receiving Blankets Rubber Pants Formula and Diaper Pins.  Use TIC 92063 for baby and infant formula use TIC 20131 for baby receiving blankets.","nl_title":"Infant supplies","nl_label":"Includes bibs, receiving blankets, rubber pants, formula, and diaper pins. Use TIC 92063 for baby and infant formula, and TIC 20131 for baby receiving blankets."}},{"tic":{"id":"92052","parent":"92050","title":"Baby cribs","label":"Baby cribs including cribs that are convertible into baby playpens and baby play yards","nl_title":"Baby Cribs","nl_label":"Baby cribs, including those that convert into playpens or play yards."}},{"tic":{"id":"92053","parent":"92050","title":"Baby playpens","label":"Baby playpens and play yards that are not also intended to be used as cribs","nl_title":"Baby Playpens","nl_label":"Baby playpens and play yards not intended for use as cribs."}},{"tic":{"id":"92054","parent":"92050","title":"Baby strollers","label":"Baby strollers*","nl_title":"Baby Strollers","nl_label":"Baby strollers"}},{"tic":{"id":"92055","parent":"92050","title":"Child restraint devices and booster seats","label":"Child restraint devices and booster seats for automobiles","nl_title":"Child Restraint Devices and Booster Seats","nl_label":"Child restraint devices and booster seats designed for use in automobiles."}},{"tic":{"id":"92056","parent":"92050","title":"Child bicycle carriers","label":"Bicycle child carrier seats and trailers","nl_title":"Child Bicycle Carriers","nl_label":"Child carrier seats and trailers designed for bicycles."}},{"tic":{"id":"92057","parent":"92050","title":"Baby safety gates, monitors, cabinet locks and latches, socket covers","label":"Baby safety gates baby monitors safety cabinet locks and latches electrical socket covers","nl_title":"Baby Safety Products","nl_label":"Baby safety gates, baby monitors, cabinet locks and latches, and electrical socket covers."}},{"tic":{"id":"92058","parent":"92050","title":"Baby exercisers, jumpers, bouncer seats, and swings","label":"Baby exercisers jumpers bouncer seats and swings","nl_title":"Baby Exercisers, Jumpers, Bouncer Seats, and Swings","nl_label":"Baby exercisers, jumpers, bouncer seats, and swings."}},{"tic":{"id":"92059","parent":"92050","title":"Baby changing tables and changing pads","label":"Baby changing tables and changing pads","nl_title":"Baby Changing Tables and Pads","nl_label":"Baby changing tables and changing pads used for diapering infants."}},{"tic":{"id":"92060","parent":"92050","title":"Baby Wipes","label":"Baby wipes","nl_title":"Baby Wipes","nl_label":"Disposable moist wipes designed for cleaning babies during diaper changes."}},{"tic":{"id":"92061","parent":"92050","title":"Diaper Cream","label":"Diaper Cream","nl_title":"Diaper Cream","nl_label":"Diaper cream used to prevent or treat diaper rash."}},{"tic":{"id":"92062","parent":"92050","title":"Baby and toddler clothing","label":"Baby and toddler clothing apparel and shoes primarily intended for and marketed for children ages 5 and younger. (Baby and toddler clothing size 5T and smaller and baby and toddler shoes size 13T and smaller are presumed to be primarily intended for and ma","nl_title":"Clothing for Babies and Toddlers","nl_label":"Apparel and shoes primarily intended and marketed for children ages 5 and younger. Baby and toddler clothing in size 5T and smaller, as well as baby and toddler shoes in size 13T and smaller, are presumed to be primarily intended for and marketed to this age group."}},{"tic":{"id":"92063","parent":"92050","title":"Baby and Infant Formula","label":"Baby and infant formula","nl_title":"Baby and Infant Formula","nl_label":"Formula products intended for feeding babies and infants."}},{"tic":{"id":"92064","parent":"92050","title":"Baby Bottles","label":"Baby bottles","nl_title":"Baby Bottles","nl_label":"Bottles used for feeding infants."}},{"tic":{"id":"92090","parent":"20070","title":"College Textbooks","label":"College Textbooks College Textbooks purchased by full or part time college students may be exempt from tax. In order for the exemption to apply the textbooks must be required for a course being taken by the student at an institution of higher education and","nl_title":"College Textbooks","nl_label":"Textbooks purchased by full-time or part-time college students may be exempt from tax. To qualify for the exemption, the textbooks must be required for a course the student is taking at an institution of higher education."}},{"tic":{"id":"92095","parent":"20070","title":"Book - Children ","label":"retail sale of childrens books including any board book picture book beginning reader book juvenile chapter book middle grade book or audiobook on CD or tape intended for children in the age range that includes 12 years old and younger","nl_title":"Children's Books","nl_label":"Retail sale of children's books, including board books, picture books, beginning reader books, juvenile chapter books, middle grade books, or audiobooks on CD or tape, intended for children aged 12 and younger."}},{"tic":{"id":"92100","parent":"20020","title":"Jewelry","label":"Real or immitation","nl_title":"Jewelry","nl_label":"Jewelry, whether real or imitation."}},{"tic":{"id":"92500","parent":"0","title":"Coins and Commemoratives","label":"Coins and Commemoratives","nl_title":"Coins and Commemoratives","nl_label":"Sales of coins and commemorative items."}},{"tic":{"id":"92501","parent":"92500","title":"Cremation Urns","label":"Cremation Urns not interred","nl_title":"Cremation Urns (Not Interred)","nl_label":"Cremation urns that have not been interred."}},{"tic":{"id":"92502","parent":"92500","title":"Caskets and Vaults","label":"Caskets and Vaults include caskets burial vaults markers interred Cremation urns and tombstones for human graves including foundations","nl_title":"Caskets and Vaults","nl_label":"Caskets and vaults encompass caskets, burial vaults, grave markers, interred cremation urns, and tombstones for human graves, including their foundations."}},{"tic":{"id":"92503","parent":"92500","title":"Paper Money","label":"Paper Money which is not legal tender in the United States","nl_title":"Non-Legal Tender Paper Money","nl_label":"Paper currency that is not recognized as legal tender within the United States."}},{"tic":{"id":"92504","parent":"92500","title":"Collectible Paper Money","label":"Collectible Paper Money which is legal tender in the United States but being sold at greater than face value.","nl_title":"Collectible U.S. Paper Money","nl_label":"Collectible paper money that is legal tender in the United States but is sold for more than its face value."}},{"tic":{"id":"92505","parent":"92500","title":"Collectible Stamps","label":"Collectible Stamps are uncancelled stamps being sold at greater than face value.","nl_title":"Collectible Stamps","nl_label":"Collectible stamps are uncancelled stamps sold above their face value."}},{"tic":{"id":"92506","parent":"92500","title":"Bullion","label":"Bullion includes investment grade metals.","nl_title":"Bullion","nl_label":"Bullion refers to investment-grade metals."}},{"tic":{"id":"92507","parent":"92500","title":"Coins","label":"Coins for investment (numismatic coins and legal tender).  For coins that are legal tender of the US use TIC 92508","nl_title":"Investment Coins","nl_label":"Coins held for investment purposes, including numismatic coins and legal tender. For coins that are legal tender of the United States, please use TIC 92508 instead."}},{"tic":{"id":"92508","parent":"92500","title":"Coins that are legal tender of United States.","label":"Coins whether or not sold at face value and whether in circulation or not that are legal tender of the United States.","nl_title":"U.S. legal tender coins","nl_label":"Coins that are legal tender of the United States, whether or not sold at face value and whether or not currently in circulation."}},{"tic":{"id":"93011","parent":"30100","title":"Computer Peripheral","label":"Computer peripherals include any input display or means of control connected directly to a computer including monitor(s) keyboard mouse scanner microphone speaker(s) etc.Computer peripherals do not include software games game peripherals (TIC: 93012) print","nl_title":"Computer Peripherals","nl_label":"Computer peripherals include any input, display, or means of control connected directly to a computer, such as monitors, keyboards, mice, scanners, microphones, and speakers. Computer peripherals do not include software, games, game peripherals (TIC: 93012), or printers."}},{"tic":{"id":"93012","parent":"30100","title":"Gaming Peripherals","label":"Gaming peripherals include any input display or means of control connected directly to a computer and intended solely for gaming purposes including joysticks steering wheels pedals etc.Gaming peripherals do not include software or computer peripherals (suc","nl_title":"Gaming Peripherals","nl_label":"Gaming peripherals refer to any input, display, or control devices connected directly to a computer and intended solely for gaming purposes, such as joysticks, steering wheels, and pedals. This category does not include software or general-purpose computer peripherals."}},{"tic":{"id":"93013","parent":"30100","title":"Personal Digital Assistants (PDAs)","label":"A personal digital assistant (PDA) is a handheld data organizer.This does not include smartphones such as Blackberry(R) iPhone(R) Android(R) etc.","nl_title":"Personal Digital Assistants","nl_label":"A personal digital assistant (PDA) is a handheld data organizer. This category does not include smartphones such as BlackBerry, iPhone, or Android devices."}},{"tic":{"id":"93015","parent":"30100","title":"Printers","label":"Printers include any computer- or network-connected laser ink jet thermal transfer or dot matrix printer.Printers do not include computer peripherals (TIC: 93011) or printer supplies (TIC: 93016).","nl_title":"Printers","nl_label":"The Printers category covers any printer connected to a computer or network, including laser, inkjet, thermal transfer, and dot matrix models. It does not include computer peripherals (TIC: 93011) or printer supplies (TIC: 93016)."}},{"tic":{"id":"93016","parent":"30100","title":"Printer Supplies","label":"Printer supplies include paper inks toner cartridges and repair and/or maintenance parts for printers (TIC: 93015).Printer supplies do not include printers computers computer peripherals or furniture.","nl_title":"Printer Supplies","nl_label":"Printer supplies include paper, inks, toner cartridges, and repair or maintenance parts for printers (TIC: 93015). Printer supplies do not include printers, computers, computer peripherals, or furniture."}},{"tic":{"id":"93017","parent":"0","title":"Business Supplies and Equipment","label":"Business Supplies and Equipment are products purchased and consumed by a business in the ordinary course of business (not purchased for resale) including:Business forms such as invoices order books etc.Cash Registers or Cash register receipt paperDisplay c","nl_title":"Business Supplies and Equipment","nl_label":"Business supplies and equipment refer to products purchased and consumed by a business in the ordinary course of operations, rather than acquired for resale. These items include business forms such as invoices and order books, cash registers and cash register receipt paper, display cases, and similar operational goods."}},{"tic":{"id":"93018","parent":"30100","title":"Optional Equipment Protection Plan","label":"An Optional Equipment Protection Plan involves optional charges (which must be seperately stated on an invoice) for tangible personal property maintenance repair or warranty contracts.This Optional Equipment Protection Plan definition does not apply to tan","nl_title":"Optional Equipment Protection Plans","nl_label":"An optional equipment protection plan consists of elective charges, which must be separately stated on an invoice, for maintenance, repair, or warranty contracts covering tangible personal property. This definition does not apply to tangible personal property itself."}},{"tic":{"id":"93101","parent":"31000","title":"Other/Miscellaneous","label":"Digital goods means any electronically delivered (downloaded) digital good with rights for permanent use; for example a desktop wallpaper or mobile phone ringtone or theme.Does not include prewritten computer software delivered electronically including or ","nl_title":"Other or Miscellaneous Digital Goods","nl_label":"Digital goods refer to any electronically delivered or downloaded digital items granted with rights for permanent use, such as desktop wallpapers, mobile phone ringtones, or themes. This category does not include prewritten computer software delivered electronically."}},{"tic":{"id":"93102","parent":"31000","title":"Digital Games","label":"Digital Games are games for computers or mobile devices.","nl_title":"Digital Games","nl_label":"Games designed for play on computers or mobile devices."}},{"tic":{"id":"93103","parent":"93102","title":"Downloadable Games","label":"Downloadable games are games delivered via download with rights for permanent or temporary use. Downloadable games does not include subscriptions to online games or any games delivered via tangible means (such as delivered via common carriers such as CDs o","nl_title":"Downloadable Games","nl_label":"Downloadable games refer to games delivered electronically via download, granting the user either permanent or temporary usage rights. This category excludes subscriptions to online games, as well as any games provided through tangible means such as CDs or other physical media delivered by common carriers."}},{"tic":{"id":"93104","parent":"93102","title":"Online Games","label":"Online games include subscriptions to one or more online games. Customers pay periodic subscription fees to gain access to server- or internet-based games (or virtual worlds). Any related or required game software is separate from an online games service.","nl_title":"Online Game Subscriptions","nl_label":"Online games cover subscriptions to one or more online games, where customers pay periodic fees to access server-based or internet-based games and virtual worlds. Any related or required game software is considered separate from the online games service itself."}},{"tic":{"id":"93105","parent":"31069","title":"Exempt Entity Works","label":"Exempt Entity productions of audio-visual works (including magnetic optical or other machine-readable media) literature pamphlets periodicals tracts and books published and sold by entities exempt from federal tax under IRC 501(c)(3) where no part of the n","nl_title":"Works Produced by Tax-Exempt Entities","nl_label":"Productions of audio-visual works (including magnetic, optical, or other machine-readable media), literature, pamphlets, periodicals, tracts, and books that are published and sold by entities exempt from federal tax under IRC 501(c)(3), provided no part of the net earnings benefits private shareholders or individuals."}},{"tic":{"id":"93110","parent":"31000","title":"News and Information","label":"News and information includes newspapers and periodicals delivered electronically.","nl_title":"Electronic News and Information Services","nl_label":"This category covers news and information delivered electronically, including digital newspapers and periodicals."}},{"tic":{"id":"93111","parent":"93110","title":"Newspapers","label":"Newspapers are published works that appear as new editions on a daily (or faster) schedule.Does not include video audio podcasts electronic books periodicals or any other electronic goods.","nl_title":"Newspapers","nl_label":"Newspapers are published works released in new editions on a daily or more frequent schedule. This category excludes video, audio, podcasts, electronic books, periodicals, and other electronic goods."}},{"tic":{"id":"93112","parent":"93111","title":"Single Issue","label":"Downloadable single issues of newspapers.","nl_title":"Downloadable Single Newspaper Issue","nl_label":"Downloadable single issues of newspapers available for individual purchase."}},{"tic":{"id":"93113","parent":"93111","title":"Subscription","label":"Subscription means access to newspapers that are delivered via download or accessed online. Customers pay periodic subscription fees for access.","nl_title":"Subscription Access","nl_label":"A subscription provides access to newspapers delivered via download or accessed online, with customers paying periodic fees for continued access."}},{"tic":{"id":"93115","parent":"93110","title":"Periodicals","label":"Periodicals are published works that appear as new editions at regular intervals of more than one day.Does not include video audio podcasts electronic books newspapers or any other electronic goods.","nl_title":"Periodicals","nl_label":"Periodicals are published works released as new editions at regular intervals greater than one day. This category excludes video and audio podcasts, electronic books, newspapers, and other electronic goods."}},{"tic":{"id":"93116","parent":"93115","title":"Single Issue","label":"Downloadable single issues of periodicals.","nl_title":"Single Issue Periodicals","nl_label":"Individual issues of periodicals available for digital download."}},{"tic":{"id":"93117","parent":"93115","title":"Subscription","label":"Subscription means access to periodicals that are delivered via download or accessed online. Customers pay periodic subscription fees to gain/maintain access.","nl_title":"Digital Periodical Subscription","nl_label":"A subscription provides access to periodicals delivered via download or accessed online, with customers paying periodic fees to gain and maintain access."}},{"tic":{"id":"93119","parent":"31000","title":"Web Site (subscriptions-based)","label":"See Remote Access to Prewritten Software TIC: 30070.","nl_title":"Subscription-Based Website Access","nl_label":"For subscription-based website access, refer to the taxability information code for Remote Access to Prewritten Software (TIC 30070)."}},{"tic":{"id":"93200","parent":"30070","title":"Remote Data Processing Software","label":"Remote Data Processing Software means remote data processing service controlled or directed by the customer using specialized or proprietary software.","nl_title":"Remote Data Processing Software","nl_label":"Software used to provide remote data processing services that are controlled or directed by the customer through specialized or proprietary applications."}},{"tic":{"id":"93201","parent":"30070","title":"Remote Data Processing Service","label":"Remote Data Processing Service means remote data processing service that is not controlled or directed by the customer using specialized or proprietary software.","nl_title":"Remote Data Processing Service","nl_label":"A remote data processing service is one that operates independently, without being controlled or directed by the customer, and relies on specialized or proprietary software to perform its functions."}},{"tic":{"id":"93202","parent":"30070","title":"Infrastructure as a Service","label":"Infrastructure as a Service means remote single-tenant or multi-tenant server computer instance(s) where the customer remotely manages such remote resource.","nl_title":"Infrastructure as a Service (IaaS)","nl_label":"Infrastructure as a Service refers to remote single-tenant or multi-tenant server computer instances that the customer manages remotely."}},{"tic":{"id":"93203","parent":"30070","title":"Remote Storage Service","label":"Remote Storage Service means sperately stated remote data storage capacity.","nl_title":"Remote Storage Service","nl_label":"A remote storage service refers to separately stated remote data storage capacity."}},{"tic":{"id":"93204","parent":"30070","title":"Remote CPU Service","label":"Remote CPU Service means sperately stated remote computing resources which may include remote storage.","nl_title":"Remote CPU Service","nl_label":"A remote CPU service refers to separately stated charges for remote computing resources, which may also include remote storage capabilities."}},{"tic":{"id":"93205","parent":"30070","title":"Remotely Accessed Software for Business use","label":"Remotely Accessed Software for Business Use means prewritten remotely accessed software used exclusively for business purposes. Note: In all but one state this TIC 93205 is identical to TIC 30070 (Remotely Accessed Prewritten Software).","nl_title":"Remotely Accessed Software for Business Use","nl_label":"This category covers prewritten software accessed remotely and used exclusively for business purposes. Note: In all but one state, this TIC 93205 is identical to TIC 30070 (Remotely Accessed Prewritten Software)."}},{"tic":{"id":"93206","parent":"30070","title":"Remotely Accessed Software for personal use","label":"Remotely Accessed Software for Personal Use means prewritten remotely accessed software used exclusively for non-business purposes. Note: TIC 93205 is business use while TIC 30070 (Remotely Accessed Prewritten Software) type is not specific","nl_title":"Remotely Accessed Software for Personal Use","nl_label":"This category covers prewritten software accessed remotely and used exclusively for personal, non-business purposes. Note that TIC 93205 applies to business use, whereas TIC 30070 (Remotely Accessed Prewritten Software) does not specify the type of use."}},{"tic":{"id":"93207","parent":"","title":"Web Hosting - Sale to an Individual","label":"Use this TIC for providing only web hosting services for individual purchasers and no other services being provided.","nl_title":"Web Hosting Sold to Individuals","nl_label":"Apply this taxability code when selling web hosting services exclusively to individual purchasers, with no additional services bundled or provided alongside the hosting."}},{"tic":{"id":"93208","parent":"","title":"Web Hosting - Sale to a Business","label":"Use this TIC for providing only web hosting services for business use and no other services being provided.","nl_title":"Web Hosting Services Sold to Businesses","nl_label":"Apply this taxability code when selling web hosting services exclusively to business customers, with no additional services bundled or provided."}},{"tic":{"id":"94000","parent":"","title":"Construction Materials","label":"Raw materials of varying types such as wood metal or concrete that are intended to become parts of a building or structure.","nl_title":"Construction Materials","nl_label":"Raw materials, such as wood, metal, or concrete, intended to become parts of a building or structure."}},{"tic":{"id":"94001","parent":"94000","title":"General Materials","label":"General materials shall not include lumber or engineered materials.","nl_title":"Exclusions from General Materials","nl_label":"The category of general materials does not include lumber or engineered materials."}},{"tic":{"id":"94002","parent":"94000","title":"Lumber","label":"Wood that is cut shaped and treated for construction or fabrication. After purchase lumber is usually processed further to take the form desired by the user and typically becomes part of a final product. Intended uses include but are not limited to buildin","nl_title":"Lumber","nl_label":"Wood that has been cut, shaped, and treated for use in construction or fabrication. After purchase, lumber is typically processed further to achieve the form desired by the user and usually becomes part of a finished product. Intended uses include, but are not limited to, building."}},{"tic":{"id":"94003","parent":"94000","title":"Engineered Materials","label":"Construction materials made of composites or blended materials shaped or molded similar to conventional construction materials. Engineered materials shall include Gypsum-bonded composite materials (fiber-reinforced gypsum);Cement-bonded composite materials","nl_title":"Engineered Construction Materials","nl_label":"Construction materials made from composites or blended substances, shaped or molded to resemble conventional building materials. Engineered materials include gypsum-bonded composites (such as fiber-reinforced gypsum) and cement-bonded composites."}},{"tic":{"id":"94030","parent":"","title":"Screen Printing Equipment and Supplies","label":"Screen Printing Equipment and Supplies","nl_title":"Screen Printing Gear and Supplies","nl_label":"Equipment and supplies used for screen printing."}},{"tic":{"id":"94031","parent":"94030","title":"INK","label":"INK","nl_title":"Ink","nl_label":"Ink"}},{"tic":{"id":"94032","parent":"94030","title":"INK ADDITIVES","label":"INK ADDITIVES","nl_title":"Ink Additives","nl_label":"Ink additives used to modify ink properties."}},{"tic":{"id":"94033","parent":"94030","title":"PELLONS","label":"PELLONS","nl_title":"Pellons","nl_label":"Pellons"}},{"tic":{"id":"94034","parent":"94030","title":"SCORCH OUT","label":"SCORCH OUT","nl_title":"Scorch Out","nl_label":"Scorch Out"}},{"tic":{"id":"94035","parent":"94030","title":"SPOT REMOVER","label":"SPOT REMOVER","nl_title":"Spot Remover","nl_label":"Spot remover product used for removing stains."}},{"tic":{"id":"94036","parent":"94030","title":"TEST TUBES","label":"TEST TUBES","nl_title":"Test Tubes","nl_label":"Test tubes used for laboratory or scientific purposes."}},{"tic":{"id":"94037","parent":"94030","title":"ALL WIPES","label":"ALL WIPES","nl_title":"All Wipes","nl_label":"All types of wipes."}},{"tic":{"id":"94038","parent":"94030","title":"Other Screen Printing Equipment and Supplies","label":"Other screen printing equipment and supplies includes sales of spray adhesives block out block out pens cap attachments capillary film clamp adapters complete squeegees emulsion screen printing equipment and equipment parts film inkjet film laser film mask","nl_title":"Miscellaneous Screen Printing Equipment and Supplies","nl_label":"This category covers sales of other screen printing equipment and supplies, including spray adhesives, block out, block out pens, cap attachments, capillary film, clamp adapters, complete squeegees, emulsion, screen printing equipment and equipment parts, film, inkjet film, laser film, and masks."}},{"tic":{"id":"95101","parent":"50000","title":"Common Household Remedies","label":"Common Household Remedies means basic first-aid and home hygiene products. The following list contains examples and is not intended to be all-inclusive.\"Common Household Remedies\" shall include:Adhesive Tape;Alcohol. alcohol wipes and alcohol swabs contain","nl_title":"Common Household Remedies","nl_label":"Common household remedies refers to basic first-aid and home hygiene products. The following list provides examples and is not intended to be exhaustive. Common household remedies include items such as adhesive tape, rubbing alcohol, alcohol wipes, and alcohol swabs."}},{"tic":{"id":"96100","parent":"","title":"Common Household Supplies","label":"Disposable household paper products should use 96001 toilet tissue should use 96102","nl_title":"Common Household Supplies","nl_label":"Use code 96001 for disposable household paper products; use code 96102 for toilet tissue."}},{"tic":{"id":"96101","parent":"96100","title":"Disposable Household Paper Products","label":"Disposable household paper products not defined elsewhere including facial tissues paper towels napkins paper plates and paper cups purchased for household use. Toilet tissue should be classified as 96102","nl_title":"Disposable Household Paper Products","nl_label":"Disposable paper products for household use not classified elsewhere, such as facial tissues, paper towels, napkins, paper plates, and paper cups. Toilet tissue should instead be classified under code 96102."}},{"tic":{"id":"96102","parent":"96100","title":"Toilet Tissue","label":"Toilet tissue. Disposable household paper products other than toilet tissue should be classified as 96101","nl_title":"Toilet Tissue","nl_label":"This category covers toilet tissue. Other disposable household paper products that are not toilet tissue should be classified under code 96101."}},{"tic":{"id":"96103","parent":"96100","title":"Laundry detergent and supplies: powder, liquid, or pod detergent; fabric softener; dryer sheets; stain removers; bleach","label":"Laundry detergent and supplies: powder liquid or pod detergent; fabric softener; dryer sheets; stain removers; bleach","nl_title":"Laundry Detergents and Supplies","nl_label":"Laundry detergents and related supplies, including powder, liquid, or pod detergents, fabric softeners, dryer sheets, stain removers, and bleach."}},{"tic":{"id":"96104","parent":"96100","title":"Dish soap and detergents, including powder, liquid, or pod detergents or rinse agents that can be used in dishwashers","label":"Dish soap and detergents including powder liquid or pod detergents or rinse agents that can be used in dishwashers","nl_title":"Dish Soaps and Dishwasher Detergents","nl_label":"Dish soaps and detergents, including powder, liquid, or pod detergents, as well as rinse agents suitable for use in dishwashers."}},{"tic":{"id":"96105","parent":"96100","title":"Cleaning or disinfecting wipes and sprays, hand sanitizer","label":"Cleaning or disinfecting wipes and sprays hand sanitizer","nl_title":"Cleaning Wipes, Sprays, and Hand Sanitizer","nl_label":"Cleaning or disinfecting wipes and sprays, along with hand sanitizer."}},{"tic":{"id":"96106","parent":"96100","title":"Trash bags","label":"Trash bags","nl_title":"Trash Bags","nl_label":"Trash bags used for waste disposal and collection."}},{"tic":{"id":"96107","parent":"96100","title":"Disposable adult wipes (alcohol free)","label":"Disposable adult wipes (alcohol free)","nl_title":"Disposable Adult Wipes, Alcohol-Free","nl_label":"Disposable adult wipes that do not contain alcohol."}},{"tic":{"id":"96130","parent":"51170","title":"Shampoo (non-medicated)","label":"Shampoo (non-medicated)","nl_title":"Non-Medicated Shampoo","nl_label":"Shampoo that is not medicated."}},{"tic":{"id":"96131","parent":"51170","title":"Shampoo (medicated)","label":"Shampoo (medicated)","nl_title":"Medicated Shampoo","nl_label":"Shampoo formulated with medicated ingredients for therapeutic use."}},{"tic":{"id":"96132","parent":"51170","title":"Toothpaste","label":"Toothpaste","nl_title":"Toothpaste","nl_label":"Toothpaste, including fluoride and whitening varieties."}},{"tic":{"id":"96133","parent":"51170","title":"Tootbrush","label":"Tootbrush","nl_title":"Toothbrush","nl_label":"Toothbrush"}},{"tic":{"id":"96134","parent":"51170","title":"Mouthwash","label":"Mouthwash","nl_title":"Mouthwash","nl_label":"Mouthwash and oral rinse products"}},{"tic":{"id":"96135","parent":"51170","title":"Antiperspirants","label":"Antiperspirants","nl_title":"Antiperspirant Products","nl_label":"Antiperspirant products used to reduce or prevent underarm perspiration."}},{"tic":{"id":"99988","parent":"99997","title":"Disposable bag fee","label":"Disposable bag fee","nl_title":"Disposable Bag Fee","nl_label":"Fee charged for the use of disposable bags."}},{"tic":{"id":"99989","parent":"","title":"Freight fowarding agent","label":"Sales of tangible personal property that are tax exempt for international export and freight forwarder has provided appropriate documentation that they are a designated agent","nl_title":"Freight Forwarding Agent for International Export","nl_label":"Sales of tangible personal property are tax exempt when intended for international export, provided the freight forwarder has submitted the appropriate documentation confirming their status as a designated agent."}},{"tic":{"id":"99990","parent":"10000","title":"Colorado Excise Tax on Firearms and Ammunition","label":"Colorado's 6.5% Excise Tax on Firearms and Ammunition","nl_title":"Colorado Firearms and Ammunition Excise Tax","nl_label":"Colorado imposes a 6.5% excise tax on the sale of firearms and ammunition."}},{"tic":{"id":"99991","parent":"99991","title":"Marketplace Sales","label":"This TIC is used for reporting marketplace sales where the marketplace provider/facilitator is liable for the tax on the sale and the underlying marketplace seller is reporting the same sales to include in gross or total sales only and for purposes of econ","nl_title":"Marketplace Sales Reporting","nl_label":"Use this TIC to report marketplace sales where the marketplace provider or facilitator is liable for the tax on the sale, and the underlying marketplace seller is reporting the same sales solely to include them in gross or total sales and for economic nexus purposes."}},{"tic":{"id":"99992","parent":"99997","title":"No Tax Calculation - File Returns Only","label":"TaxCloud will not recalculate tax on transactions when this TIC is used.  The seller will utilize a separate tax calculation engine and TaxCloud will file only file returns.","nl_title":"No Tax Calculation; Returns Filing Only","nl_label":"When this TIC is applied, TaxCloud will not recalculate tax on the transaction. Instead, the seller relies on a separate tax calculation engine, and TaxCloud's role is limited to filing the returns."}},{"tic":{"id":"99993","parent":"10000","title":"Marketplace Facilitator Fees","label":"Fees charged by marketplace facilitators to marketplace seller for facilitating sales on the facilitator's platform","nl_title":"Marketplace Facilitator Fees","nl_label":"Fees that marketplace facilitators charge sellers for facilitating sales on the facilitator's platform."}},{"tic":{"id":"99994","parent":"99997","title":"Core Charges","label":"Core charges","nl_title":"Core Charges","nl_label":"Fees applied to core charges."}},{"tic":{"id":"99995","parent":"99997","title":"Tire Fees","label":"Tire Fees In addition to sales tax many states levy an additional fee on the sale of replace replacement tires for vehicles including cars trucks trailers aircraft farm equipment etc. Tire Fees vary by state and are typically a flat fee (i.e. $10.00) rathe","nl_title":"Tire Fees","nl_label":"In addition to sales tax, many states levy an additional fee on the sale of replacement tires for vehicles, including cars, trucks, trailers, aircraft, farm equipment, and more. Tire fees vary by state and are typically charged as a flat amount (for example, $10.00) rather than as a percentage of the sale price."}},{"tic":{"id":"99996","parent":"99997","title":"CA eWaste Fees","label":"CA eWaste Fees are related to the State of California Electronic Waste Recycling (eWaste) Fee is a fee imposed on the retail sale or lease of certain electronic products that have been identified by the California Department of Toxic Substances Control (DT","nl_title":"California Electronic Waste Fees","nl_label":"California eWaste Fees refer to the State of California's Electronic Waste Recycling Fee, which is imposed on the retail sale or lease of certain electronic products identified by the California Department of Toxic Substances Control (DTSC)."}},{"tic":{"id":"99997","parent":"10000","title":"Specialized","label":"Specialized reporting TICs allow retailers to report other non-sales tax reporting items to TaxCloud for inclusion in sales tax reports.","nl_title":"Specialized Reporting","nl_label":"Specialized reporting TICs enable retailers to submit non-sales tax items to TaxCloud, allowing these entries to be included in their sales tax reports."}},{"tic":{"id":"99998","parent":"99997","title":"Use Tax Reporting","label":"This special Ues Tax Reporting category is for bulk reporting of the retailers own operational use tax self-remittance obligations.","nl_title":"Use Tax Reporting","nl_label":"This special Use Tax Reporting category is used for bulk reporting of a retailer's own operational use tax self-remittance obligations."}},{"tic":{"id":"99999","parent":"99997","title":"In-Store Sales","label":"This special In-store sales category is for bulk import of transactions where the detail is not known by TaxCloud and the retailer will have all necessary information to substantiate the tax amounts collected. This TIC should only be used if it is not poss","nl_title":"In-Store Sales (Bulk Import)","nl_label":"This special in-store sales category is reserved for the bulk import of transactions where the individual details are not available to TaxCloud. In these cases, the retailer retains all necessary information to substantiate the tax amounts collected. This TIC should only be used when it is not possible to provide itemized transaction details."}}]}