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OONNEESSOOUURRCCEE IINNDDIIRREECCTT TTAAXX PPRROODDUUCCTT TTAAXXAABBIILLIITTYY UUSSEERR GGUUIIDDEE
The ONESOURCE Indirect Tax Product Taxability User Guide
© 2012, Thomson Reuters ONESOURCE INDIRECT TAX and the ONESOURCE INDIRECT TAX logo are registered trademarks of Thomson Reuters or its subsidiaries in the United States and other countries. All other product names or brands are trademarks or registered trademarks of their respective manufacturers or owners. This version of this document supersedes any and all previous versions of this document. This document is the confidential and proprietary property of Thomson Reuters and is intended solely for possession and use by parties who have received prior written permission by Thomson Reuters. This document is copyrighted and is protected by worldwide copyright laws and treaty provisions. This document may not be copied, reproduced, modified, published, uploaded, posted, transmitted, or distributed in any way, without Thomson Reuters prior written permission.
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I
TTAABBLLEE OOFF CCOONNTTEENNTTSS
0B0BONESOURCE PRODUCT DEFINITIONS GUIDE ............................................................ A INTRODUCTION ................................................................................................................................... A HOW TO USE THIS GUIDE ..................................................................................................................... A GENERIC PRODUCTS AND SERVICES ......................................................................................................... A
10 LIVE PLANT AND ANIMAL MATERIAL .................................................................... 1 LIVE PLANT AND ANIMAL MATERIALS ........................................................................................................ 1 AGRICULTURAL LIME ............................................................................................................................ 1 AGRICULTURAL PESTICIDES, INSECTICIDES, AND HERBICIDES ......................................................................... 1 ANIMAL FEED ..................................................................................................................................... 1 DOG AND CAT FOOD ............................................................................................................................ 1 TREATS OR SNACKS FOR DOGS AND CATS .................................................................................................. 1 LIVESTOCK FEED AND SUPPLIES .............................................................................................................. 1 LIVESTOCK FEED ................................................................................................................................. 1 LIVESTOCK MEDICAL AND CARE SUPPLIES .................................................................................................. 1 OTC LIVESTOCK MEDICINE .................................................................................................................... 1 PRESCRIPTION LIVESTOCK MEDICINE ....................................................................................................... 1 DOMESTIC PET PRODUCTS ..................................................................................................................... 1 DOMESTIC PET TREATMENTS AND ACCESSORIES AND EQUIPMENT .................................................................... 2 DIETARY SUPPLEMENTS FOR ANIMAL USE .................................................................................................. 2 MEDICATED PET TREATMENTS ................................................................................................................ 2 OVER-THE-COUNTER DRUGS FOR ANIMAL USE ........................................................................................... 2 OVER-THE-COUNTER PRODUCTS FOR ANIMAL USE (NOT PART OF A TREATMENT PLAN) ........................................ 2 OTC PET FOODS ................................................................................................................................ 2 OVER-THE-COUNTER PRODUCTS FOR ANIMAL USE (PART OF A TREATMENT PLAN) ............................................... 2 PRESCRIPTION DRUGS SOLD FOR ANIMAL USE ............................................................................................ 2 PRESCRIPTION DRUGS FOR ANIMAL USE SOLD BY A DISTRIBUTOR ................................................................... 2 PRESCRIPTION PRODUCTS SOLD FOR ANIMAL USE ....................................................................................... 3 PRESCRIPTION PET FOOD ...................................................................................................................... 3 WHOLESALE OTC DRUGS FOR ANIMAL USE - WITH PROF. SVCS. ..................................................................... 3 WHOLESALE OTC DRUGS FOR ANIMAL USE - NOT SEPARATELY STATED ............................................................ 3 WHOLESALE OTC DRUGS FOR ANIMAL USE - SEPARATELY STATED .................................................................. 3 WHOLESALE OTC DRUGS FOR ANIMAL USE W/OUT PROF. SVCS. ..................................................................... 3 WHOLESALE OTC PRODUCTS FOR ANIMAL USE - W/ PROF. SVCS. ................................................................... 3 WHOLESALE OTC PRODUCTS FOR ANIMAL USE - NOT SEPARATELY STATED ....................................................... 3 WHOLESALE OTC PRODUCTS FOR ANIMAL USE - SEPARATELY STATED .............................................................. 4 WHOLESALE OTC PRODUCTS FOR ANIMAL USE - W/OUT PROF. SVCS. .............................................................. 4 WHOLESALE OTC PET FOOD .................................................................................................................. 4 WHOLESALE PRESCRIPTION DRUGS FOR ANIMAL USE W/ PROF. SVCS. .............................................................. 4 WHOLESALE PRESCRIPTION DRUGS FOR ANIMAL USE - NOT SEPARATELY STATED ................................................ 4 WHOLESALE PRESCRIPTION DRUGS FOR ANIMAL USE - SEPARATELY STATED ...................................................... 4 WHOLESALE PRESCRIPTION DRUGS FOR ANIMAL USE W/OUT PROF. SVCS. ......................................................... 4 WHOLESALE PRESCRIPTION INJECTIONS FOR ANIMAL USE - FURNISHED W/OUT PROF. SVCS. ................................. 4 WHOLESALE PRESCRIPTION INJECTIONS FOR ANIMAL USE WITH PROF. SVCS. ..................................................... 4 WHOLESALE PRESCRIPTION INJECTIONS FOR ANIMAL USE - NOT SEPARATELY STATED .......................................... 5 WHOLESALE PRESCRIPTION INJECTIONS FOR ANIMAL USE - SEPARATELY STATED ................................................ 5 WHOLESALE PRESCRIPTION PRODUCTS FOR ANIMAL USE W/ PROF. SVCS. ......................................................... 5 WHOLESALE PRESCRIPTION PRODUCTS FOR ANIMAL USE - NOT SEPARATELY STATED ........................................... 5 WHOLESALE PRESCRIPTION PRODUCTS FOR ANIMAL USE - SEPARATELY STATED .................................................. 5 WHOLESALE PRESCRIPTION PRODUCTS FOR ANIMAL USE W/OUT PROF. SVCS. .................................................... 5 WHOLESALE PRESCRIPTION PET FOOD ...................................................................................................... 5
II
PET GROOMING PRODUCTS .................................................................................................................... 5 PET TOYS .......................................................................................................................................... 6 WHOLESALE DIETARY SUPPLEMENTS FOR ANIMAL USE - W/OUT PROF. SVCS. ..................................................... 6 WHOLESALE DIETARY SUPPLEMENTS FOR ANIMAL USE WITH PROF. SVCS. ......................................................... 6 WHOLESALE DIETARY SUPPLEMENTS FOR ANIMAL USE - NOT SEPARATELY STATED .............................................. 6 WHOLESALE DIETARY SUPPLEMENTS FOR ANIMAL USE - SEPARATELY STATED ..................................................... 6 FERTILIZER ........................................................................................................................................ 6 FLORICULTURE AND SILVICULTURE PRODUCTS ............................................................................................ 6 CUT FLOWERS .................................................................................................................................... 6 PEST CONTROL PRODUCTS .................................................................................................................... 6 SEEDS .............................................................................................................................................. 6
11 MINERAL, TEXTILE, INEDIBLE PLANT, ANIMAL MATERIAL ........................................ 7 MINERALS, TEXTILES, INEDIBLE PLANT AND ANIMAL MATERIALS ..................................................................... 7 EARTH AND STONE .............................................................................................................................. 7
12 CHEMICALS, BIO CHEMICALS, AND GAS MATERIALS ................................................ 7 CHEMICALS, BIO-CHEMICALS, AND GAS MATERIALS ..................................................................................... 7 ADDITIVES ........................................................................................................................................ 7 CHEMICALS ........................................................................................................................................ 7 ELEMENTS AND GASES .......................................................................................................................... 7 NON METALS, PURE GASSES, AND ELEMENTAL GASES ................................................................................... 8 SULFUR S .......................................................................................................................................... 8 GASES .............................................................................................................................................. 8
14 PAPER MATERIALS AND PRODUCTS ...................................................................... 8 PAPER MATERIALS AND PRODUCTS ........................................................................................................... 8 PAPER PRODUCTS ................................................................................................................................ 8 NOVELTY PAPER .................................................................................................................................. 8 ALBUM PAPER OR TISSUES ..................................................................................................................... 8 ART OR CRAFT PAPER ........................................................................................................................... 8 BANNER PAPER ................................................................................................................................... 8 BUSINESS CARDS ................................................................................................................................ 8 CONSTRUCTION PAPER ......................................................................................................................... 8 COVER PAPER ..................................................................................................................................... 8 GIFT CERTIFICATE PAPER ...................................................................................................................... 8 GIFT WRAPPING PAPER OR BAGS OR BOXES ............................................................................................... 8 GREETING OR NOTE OR POST CARDS ....................................................................................................... 8 INVITATION OR ANNOUNCEMENT CARDS .................................................................................................... 8 LINING PAPERS ................................................................................................................................... 8 POSTER BOARDS ................................................................................................................................. 8 POSTER PAPERS .................................................................................................................................. 8 PERSONAL PAPER PRODUCTS .................................................................................................................. 8 FACIAL TISSUES .................................................................................................................................. 8 PAPER TOWELS ................................................................................................................................... 8 TOILET TISSUE ................................................................................................................................... 8 PRINTING AND WRITING PAPER .............................................................................................................. 9 ASSORTED PAPER KITS ......................................................................................................................... 9 BLOTTER PAPER .................................................................................................................................. 9 CALCULATOR OR CASH REGISTER PAPER ................................................................................................... 9 CARBONLESS PAPER ............................................................................................................................. 9 CARDSTOCK PAPERS ............................................................................................................................. 9 COMPUTER PRINTOUT PAPER .................................................................................................................. 9 EXAMINATION BOOKLETS OR FORMS ........................................................................................................ 9
III
FACSIMILE PAPER ................................................................................................................................ 9 FOOLSCAP SHEETS ............................................................................................................................... 9 GRAPH PAPER..................................................................................................................................... 9 INDEX CARDS ..................................................................................................................................... 9 LABEL PAPERS .................................................................................................................................... 9 LEDGER PAPER ................................................................................................................................... 9 LIBRARY BOOK OR BORROWERS CARD ...................................................................................................... 9 LOG BOOKS OR PADS ........................................................................................................................... 9 MAGNET PAPER .................................................................................................................................. 9 MIMEOGRAPH PAPER ............................................................................................................................ 9 MULTIPURPOSE PAPER .......................................................................................................................... 9 MUSIC SCORE OR MANUSCRIPT PAPERS .................................................................................................... 9 NOTEBOOK FILLER PAPER ...................................................................................................................... 9 ONION SKIN PAPER ............................................................................................................................. 9 PAPER PADS OR NOTEBOOKS .................................................................................................................. 9 PARCHMENT PAPER .............................................................................................................................. 9 PLOTTER PAPER .................................................................................................................................. 9 PRINTER OR COPIER PAPER .................................................................................................................... 9 SELF ADHESIVE NOTE PAPER .................................................................................................................. 9 STATIONERY PAPER ............................................................................................................................. 9 TELEGRAPH PAPERS ............................................................................................................................. 9 TELEPHONE MESSAGE PADS OR BOOKS ..................................................................................................... 9 TELEX ROLLS ................................................................................................................................... 10 TRACING PAPER ................................................................................................................................ 10 TRACTOR FEED PAPER ........................................................................................................................ 10 VELLUM PAPER ................................................................................................................................. 10 WRITING PAPER ............................................................................................................................... 10
15 FUELS, ADDITIVES, LUBES, ANTI CORROSIVE MATERIALS ...................................... 10 FUELS, ADDITIVES, LUBES, AND ANTI CORROSIVE MATERIALS ...................................................................... 10 FUELS ............................................................................................................................................ 10 FUEL OILS ....................................................................................................................................... 10 FUEL OIL ........................................................................................................................................ 10 HEATING FUEL OIL ............................................................................................................................ 10 STOVE OIL ...................................................................................................................................... 10 PETROLEUM AND DISTILLATES .............................................................................................................. 10 AVIATION FUEL ................................................................................................................................. 11 AVIATION FUEL – STATE MOTOR FUEL TAX NOT PAID OR NOT SUBJECT TO STATE MOTOR FUEL TAX ..................... 11 AVIATION FUEL – STATE MOTOR FUEL TAX PAID....................................................................................... 11 BIO-DIESEL ..................................................................................................................................... 11 BIO-DIESEL BLEND (1% - 10% BIO-DIESEL) .......................................................................................... 11 BIO DIESEL BLEND (1% - 10% BIO-DIESEL) – STATE MOTOR FUELS TAX NOT PAID OR NOT SUBJECT TO STATE
MOTOR FUELS TAX ............................................................................................................................ 11 BIO DIESEL BLEND (1% - 10% BIO-DIESEL) – STATE MOTOR FUELS TAX PAID .............................................. 12 BIO-DIESEL – STATE MOTOR FUEL TAX NOT PAID OR NOT SUBJECT TO STATE MOTOR FUEL TAX ......................... 12 BIO-DIESEL – STATE MOTOR FUEL TAX PAID ........................................................................................... 12 DYED PRODUCTS ............................................................................................................................... 12 DYED DIESEL ................................................................................................................................... 12 DYED DIESEL – STATE MOTOR FUELS TAX NOT PAID OR NOT SUBJECT TO STATE MOTOR FUELS TAX .................... 12 DYED DIESEL – STATE MOTOR FUELS TAX PAID ........................................................................................ 13 DYED GASOLINE OR PETROL ................................................................................................................ 13 DYED GASOLINE OR PETROL – STATE MOTOR FUELS TAX NOT PAID OR NOT SUBJECT TO STATE MOTOR FUELS TAX ... 13 DYED GASOLINE OR PETROL – STATE MOTOR FUELS TAX PAID ..................................................................... 13 DYED KEROSENE ............................................................................................................................... 13 DYED KEROSENE – STATE MOTOR FUELS TAX NOT PAID OR NOT SUBJECT TO STATE MOTOR FUELS TAX .................. 13
IV
DYED KEROSENE – STATE MOTOR FUELS TAX PAID .................................................................................... 14 JET FUEL AND JET FUEL NAPHTHA ......................................................................................................... 14 JET FUEL – STATE MOTOR FUEL TAX NOT PAID OR NOT SUBJECT TO STATE MOTOR FUEL TAX .............................. 14 JET FUEL – STATE MOTOR FUEL TAX PAID ............................................................................................... 14 UNDYED MOTOR FUELS....................................................................................................................... 14 UNDYED DIESEL FUEL......................................................................................................................... 15 UNDYED DIESEL FUEL – STATE MOTOR FUELS TAX NOT PAID OR NOT SUBJECT TO STATE MOTOR FUELS TAX ........... 15 UNDYED DIESEL FUEL – STATE MOTOR FUELS TAX PAID ............................................................................. 15 UNDYED GASOHOL ............................................................................................................................ 15 UNDYED GASOHOL – STATE MOTOR FUELS TAX NOT PAID OR NOT SUBJECT TO STATE MOTOR FUELS TAX ............... 15 UNDYED GASOHOL – STATE MOTOR FUELS TAX PAID ................................................................................. 15 UNDYED GASOLINE OR PETROL ............................................................................................................. 15 UNDYED GASOLINE – STATE MOTOR FUEL TAX NOT PAID OR NOT SUBJECT TO STATE MOTOR FUELS TAX ................ 16 UNDYED GASOLINE – STATE MOTOR FUELS TAX PAID ................................................................................. 16 UNDYED KEROSENE ........................................................................................................................... 16 UNDYED KEROSENE – STATE MOTOR FUELS TAX NOT PAID OR NOT SUBJECT TO STATE MOTOR FUELS TAX .............. 16 UNDYED KEROSENE – STATE MOTOR FUELS TAX PAID ................................................................................ 16 GASEOUS FUELS AND ADDITIVES ........................................................................................................... 16 GASEOUS FUELS ................................................................................................................................ 16 BUTANE .......................................................................................................................................... 16 ETHANE .......................................................................................................................................... 17 NATURAL GAS .................................................................................................................................. 17 COMPRESSED NATURAL GAS ................................................................................................................. 17 LIQUID NATURAL GAS ........................................................................................................................ 17 NATURAL GAS - DELIVERED VIA PIPES AND MAINS ..................................................................................... 17 NATURAL GAS - DELIVERED VIA TRUCKS ................................................................................................. 17 PROPANE ........................................................................................................................................ 17 FUEL REGULATORY COMPLIANCE CHARGES RELATED TO A TAXABLE SALE ......................................................... 18 FUEL REGULATORY COMPLIANCE CHARGES RELATED TO AN EXEMPT SALE ........................................................ 18 PROPANE - RESIDENTIAL HEATING FUEL ................................................................................................. 18 PROPANE MOTOR FUEL - ON ROAD USE .................................................................................................. 18 TRANSPORTATION FUEL SURCHARGES RELATED TO A TAXABLE SALE ............................................................... 18 TRANSPORTATION FUEL SURCHARGES RELATED TO AN EXEMPT SALE .............................................................. 18 LUBRICANTS, OILS, GREASES AND ANTI-CORROSIVES ................................................................................. 18 LUBRICATING PREPARATIONS ............................................................................................................... 18 ENGINE OIL ..................................................................................................................................... 18 GEAR OIL ........................................................................................................................................ 19 GENERAL PURPOSE LUBRICANTS ............................................................................................................ 19
21 FARMING AND FISHING AND FORESTRY AND WILDLIFE MACHINERY AND ACCESSORIES
........................................................................................................................ 19 FARMING AND FISHING AND FORESTRY AND WILDLIFE MACHINERY AND ACCESSORIES ........................................ 19 AGRICULTURAL AND DAIRY CLEANING SUPPLIES ........................................................................................ 19 AGRICULTURAL/DAIRY EQUIPMENT ........................................................................................................ 19 EQUIPMENT NOT PERMANENTLY ATTACHED TO REAL PROPERTY .................................................................... 19 EQUIPMENT PERMANENTLY ATTACHED TO REAL PROPERTY ........................................................................... 19 REPAIR AND REPLACEMENT PARTS FOR AGRICULTURAL EQUIPMENT ................................................................ 20 TIRES FOR AGRICULTURAL EQUIPMENT ................................................................................................... 20 AGRICULTURAL FENCING MATERIALS AND SUPPLIES ................................................................................... 20 ELECTRIC AND BATTERY FENCE CHARGERS AND ENERGIZERS ........................................................................ 20 PERMANENTLY ATTACHED AGRICULTURAL FENCING AND FENCING MATERIALS ................................................... 20 TEMPORARILY ATTACHED AGRICULTURAL FENCING AND FENCING MATERIALS ................................................... 21 TEMPORARY FENCING SUPPLIES AND MATERIALS FOR LIVESTOCK ................................................................... 21 AGRICULTURE AND DAIRY CLOTHING AND ACCESSORIES .............................................................................. 21 BARN BOOTS .................................................................................................................................... 21
V
MILKING GLOVES .............................................................................................................................. 21 AGRICULTURE AND DAIRY SUPPLIES ....................................................................................................... 21 AGRICULTURAL PACKING SUPPLIES ........................................................................................................ 21 EAR TAGS ....................................................................................................................................... 21 LIVESTOCK BEDDING .......................................................................................................................... 21 SILAGE BAGS AND COVERS .................................................................................................................. 21 TEAT DIP ........................................................................................................................................ 22 AGRICULTURE MACHINERY OILS, GREASES AND LUBRICANTS ........................................................................ 22 FARM GENERATORS ........................................................................................................................... 22 FIELD TILE ...................................................................................................................................... 22
23 MANUFACTURING AND PROCESSING MACHINERY AND ACCESSORIES ........................ 22 MANUFACTURING AND PROCESSING MACHINERY AND ACCESSORIES ................................................................ 22 MACHINERY AND EQUIPMENT USED IN THE R & D PROCESS ......................................................................... 23 MACHINERY AND EQUIPMENT USED IN THE R & D PROCESS - EXISTING FACILITY .............................................. 23 MACHINERY AND EQUIPMENT USED IN THE R & D PROCESS - EXPANDING FACILITY ............................................ 24 MACHINERY AND EQUIPMENT USED TO ASSEMBLE, MANUFACTURE, OR FABRICATE ............................................. 24 MACHINERY AND EQUIPMENT USED TO ASSEMBLE, MFG, OR FABRICATE - EXISTING FACILITY ............................... 25 MACHINERY AND EQUIPMENT USED TO ASSEMBLE, MFG, OR FABRICATE - EXPANDED FACILITY.............................. 25 REPAIR PARTS FOR MACHINERY USED IN THE R & D PROCESS ...................................................................... 26 REPAIR PARTS FOR MACHINERY USED IN THE R & D PROCESS - EXISTING FACILITY ........................................... 26 REPAIR PARTS FOR MACHINERY USED IN THE R & D PROCESS - EXPANDED FACILITY ......................................... 27 REPAIR PARTS FOR MACHINERY USED TO ASSEMBLE, MANUFACTURE OR FABRICATE ........................................... 27 REPAIR PARTS FOR MACHINERY USED TO ASSEMBLE, MFG, OR FABRICATE - EXISTING FACILITY ............................ 28 REPAIR PARTS FOR MACHINERY USED TO ASSEMBLE, MFG, OR FABRICATE - EXPANDED FACILITY .......................... 28
24 MATERIAL HANDLING MACHINERY AND SUPPLIES ................................................ 29 MATERIAL HANDLING MACHINERY AND SUPPLIES ....................................................................................... 29 CONTAINERS AND STORAGE ................................................................................................................. 29 RETURNABLE PALLETS ........................................................................................................................ 29 PACKING SUPPLIES ............................................................................................................................ 29 CUSHIONING SUPPLIES ....................................................................................................................... 29 AIR FILLED PACKING MATERIALS ........................................................................................................... 29 BUBBLE WRAP .................................................................................................................................. 29 CARDBOARD INSERTS ......................................................................................................................... 29 CUSHIONING .................................................................................................................................... 29 PACKING PEANUTS ............................................................................................................................. 30 PROTECTIVE ENDS ............................................................................................................................. 30 THERMOFORMING MATERIALS ............................................................................................................... 30 WADDING MATERIALS ........................................................................................................................ 30
25 VEHICLES AND THEIR ACCESSORIES AND COMPONENTS ......................................... 30 VEHICLES AND VEHICLE ACCESSORIES AND COMPONENTS ............................................................................ 30 AIRCRAFT ........................................................................................................................................ 30 AIRCRAFT PARTS ............................................................................................................................... 30 MARINE TRANSPORT .......................................................................................................................... 30 RECREATIONAL WATERCRAFT ............................................................................................................... 30 NON-MOTORIZED BOATS ..................................................................................................................... 30 MOTOR VEHICLE MANUFACTURER'S WARRANTY CONTRACT .......................................................................... 31 MOTOR VEHICLE MANUFACTURER‘S GOODWILL WARRANTY .......................................................................... 31 MOTOR VEHICLE MANUFACTURER‘S GOODWILL WARRANTY - ADMINISTRATIVE FEES .......................................... 31 MOTOR VEHICLE MANUFACTURER‘S GOODWILL WARRANTY - CUSTOMER CONTRIBUTION ..................................... 31 MOTOR VEHICLE MANUFACTURER‘S GOODWILL WARRANTY - DEDUCTIBLE ....................................................... 31 MOTOR VEHICLE MANUFACTURER‘S GOODWILL WARRANTY – LABOR DEDUCTIBLE ............................................. 31
VI
MOTOR VEHICLE MANUFACTURER‘S GOODWILL WARRANTY – PARTS DEDUCTIBLE ............................................. 31 MOTOR VEHICLE MANUFACTURER‘S GOODWILL WARRANTY – EXPEDITE FEES ................................................... 31 MOTOR VEHICLE MANUFACTURER‘S GOODWILL WARRANTY – FREIGHT CHARGES ............................................... 32 MOTOR VEHICLE MANUFACTURER‘S GOODWILL WARRANTY – LABOR .............................................................. 32 MOTOR VEHICLE MANUFACTURER‘S GOODWILL WARRANTY – PARTS .............................................................. 32 MOTOR VEHICLE MANUFACTURER‘S GOODWILL WARRANTY – REIMBURSED EXPENSES ........................................ 32 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR AND PARTS .................................................. 32 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR AND PARTS –ADMINISTRATIVE FEES ................... 32 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR AND PARTS – CUSTOMER CONTRIBUTION ............. 32 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR AND PARTS – DEDUCTIBLE ............................... 32 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR AND PARTS – DEDUCTIBLE FOR LABOR ................ 33 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR AND PARTS – DEDUCTIBLE FOR PARTS ................ 33 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR AND PARTS – EXPEDITE FEES ........................... 33 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR AND PARTS – FREIGHT .................................... 33 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR AND PARTS –LABOR ....................................... 33 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR AND PARTS – PARTS ....................................... 33 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR AND PARTS – REIMBURSED EXPENSES ................. 33 MOTOR VEHICLE MANUFACTURER‘S RECALL WARRANTY .............................................................................. 33 MOTOR VEHICLE MANUFACTURER‘S RECALL WARRANTY - ADMINISTRATIVE FEES ............................................... 33 MOTOR VEHICLE MANUFACTURER‘S RECALL WARRANTY - CUSTOMER CONTRIBUTION ......................................... 34 MOTOR VEHICLE MANUFACTURER‘S RECALL WARRANTY - DEDUCTIBLE ........................................................... 34 MOTOR VEHICLE MANUFACTURER‘S RECALL WARRANTY - DEDUCTIBLE FOR LABOR ............................................ 34 MOTOR VEHICLE MANUFACTURER‘S RECALL WARRANTY - DEDUCTIBLE FOR PARTS ............................................. 34 MOTOR VEHICLE MANUFACTURER‘S RECALL WARRANTY - EXPEDITE FEES ........................................................ 34 MOTOR VEHICLE MANUFACTURER‘S RECALL WARRANTY - FREIGHT ................................................................ 34 MOTOR VEHICLE MANUFACTURER‘S RECALL WARRANTY - LABOR ................................................................... 34 MOTOR VEHICLE MANUFACTURER‘S RECALL WARRANTY - PARTS ................................................................... 34 MOTOR VEHICLE MANUFACTURER‘S RECALL WARRANTY - REIMBURSED EXPENSES ............................................. 34 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR ONLY ......................................................... 35 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR ONLY - ADMINISTRATIVE FEES .......................... 35 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR ONLY - CUSTOMER CONTRIBUTION .................... 35 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR ONLY - DEDUCTIBLE ....................................... 35 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR ONLY - EXPEDITE FEES ................................... 35 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR ONLY - FREIGHT ........................................... 35 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR ONLY - LABOR ............................................... 35 MOTOR VEHICLE MANUFACTURER‘S WARRANTY COVERING LABOR ONLY - REIMBURSED EXPENSES ......................... 35 MOTOR VEHICLE MANUFACTURER‘S SPECIAL POLICY WARRANTY ................................................................... 35 MOTOR VEHICLE MANUFACTURER‘S SPECIAL POLICY WARRANTY - ADMINISTRATIVE FEES .................................... 36 MOTOR VEHICLE MANUFACTURER‘S SPECIAL POLICY WARRANTY - CUSTOMER CONTRIBUTION .............................. 36 MOTOR VEHICLE MANUFACTURER‘S SPECIAL POLICY WARRANTY - DEDUCTIBLE ................................................ 36 MOTOR VEHICLE MANUFACTURER‘S SPECIAL POLICY WARRANTY - DEDUCTIBLE FOR LABOR ................................. 36 MOTOR VEHICLE MANUFACTURER‘S SPECIAL POLICY WARRANTY - DEDUCTIBLE FOR PARTS .................................. 36 MOTOR VEHICLE MANUFACTURER‘S SPECIAL POLICY WARRANTY - EXPEDITE FEES ............................................. 36 MOTOR VEHICLE MANUFACTURER‘S SPECIAL POLICY WARRANTY - FREIGHT ..................................................... 36 MOTOR VEHICLE MANUFACTURER‘S SPECIAL POLICY WARRANTY - LABOR ........................................................ 36 MOTOR VEHICLE MANUFACTURER‘S SPECIAL POLICY WARRANTY - PARTS ........................................................ 36 MOTOR VEHICLE MANUFACTURER‘S SPECIAL POLICY WARRANTY - REIMBURSED EXPENSES .................................. 36 MOTOR VEHICLE OPTIONAL EXTENDED WARRANTY CONTRACT ..................................................................... 37 MOTOR VEHICLE OPTIONAL GOODWILL WARRANTY ................................................................................... 37 MOTOR VEHICLE OPTIONAL GOODWILL WARRANTY - ADMINISTRATIVE FEES .................................................... 37 MOTOR VEHICLE OPTIONAL GOODWILL WARRANTY - CUSTOMER CONTRIBUTION .............................................. 37 MOTOR VEHICLE OPTIONAL GOODWILL WARRANTY - DEDUCTIBLE ................................................................. 37 MOTOR VEHICLE OPTIONAL GOODWILL WARRANTY – DEDUCTIBLE FOR LABOR ................................................. 37 MOTOR VEHICLE OPTIONAL GOODWILL WARRANTY - DEDUCTIBLE FOR PARTS .................................................. 37 MOTOR VEHICLE OPTIONAL GOODWILL WARRANTY - EXPEDITE FEES ............................................................. 37 MOTOR VEHICLE OPTIONAL GOODWILL WARRANTY - FREIGHT ..................................................................... 38
VII
MOTOR VEHICLE OPTIONAL GOODWILL WARRANTY - LABOR ........................................................................ 38 MOTOR VEHICLE OPTIONAL GOODWILL WARRANTY - PARTS ........................................................................ 38 MOTOR VEHICLE OPTIONAL GOODWILL WARRANTY - REIMBURSED EXPENSES ................................................... 38 MOTOR VEHICLE OPTIONAL GOODWILL WARRANTY – LABOR AND PARTS ........................................................ 38 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR AND PARTS - ADMINISTRATIVE FEES ............................ 38 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR AND PARTS - CUSTOMER CONTRIBUTION ....................... 38 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR AND PARTS - DEDUCTIBLE ......................................... 38 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR AND PARTS - DEDUCTIBLE FOR LABOR .......................... 38 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR AND PARTS – DEDUCTIBLE FOR PARTS .......................... 38 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR AND PARTS - EXPEDITE FEES ...................................... 38 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR AND PARTS - FREIGHT .............................................. 39 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR AND PARTS - LABOR................................................. 39 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR AND PARTS - PARTS ................................................. 39 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR AND PARTS - REIMBURSED EXPENSES ........................... 39 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR ONLY ................................................................... 39 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR ONLY - ADMINISTRATIVE FEES ................................... 39 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR ONLY - CUSTOMER CONTRIBUTION .............................. 39 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR ONLY - DEDUCTIBLE ................................................ 39 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR ONLY - EXPEDITE FEES ............................................. 39 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR ONLY - FREIGHT ..................................................... 39 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR ONLY - LABOR ........................................................ 39 MOTOR VEHICLE OPTIONAL WARRANTY COVERING LABOR ONLY - REIMBURSED EXPENSES .................................. 40 MOTOR VEHICLE OPTIONAL SPECIAL POLICY WARRANTY ............................................................................. 40 MOTOR VEHICLE OPTIONAL SPECIAL POLICY WARRANTY - ADMINISTRATIVE FEES ............................................. 40 MOTOR VEHICLE OPTIONAL SPECIAL POLICY WARRANTY - CUSTOMER CONTRIBUTION ........................................ 40 MOTOR VEHICLE OPTIONAL SPECIAL POLICY WARRANTY - DEDUCTIBLE .......................................................... 40 MOTOR VEHICLE OPTIONAL SPECIAL POLICY WARRANTY - DEDUCTIBLE FOR LABOR ONLY ................................... 40 MOTOR VEHICLE OPTIONAL SPECIAL POLICY WARRANTY - DEDUCTIBLE FOR PARTS ONLY.................................... 40 MOTOR VEHICLE OPTIONAL SPECIAL POLICY WARRANTY - EXPEDITE FEES ....................................................... 40 MOTOR VEHICLE OPTIONAL SPECIAL POLICY WARRANTY - FREIGHT ............................................................... 40 MOTOR VEHICLE OPTIONAL SPECIAL POLICY WARRANTY - LABOR .................................................................. 40 MOTOR VEHICLE OPTIONAL SPECIAL POLICY WARRANTY - PARTS .................................................................. 40 MOTOR VEHICLE OPTIONAL SPECIAL POLICY WARRANTY - REIMBURSED EXPENSES ............................................ 41 RAILWAY AND TRAMWAY MACHINERY AND EQUIPMENT ............................................................................... 41 RAILWAY AND TRAMWAY CARS ............................................................................................................. 41 RAILWAY AND TRAMWAY CARS USED INTERSTATE ...................................................................................... 41 RAILWAY AND TRAMWAY CARS USED INTRASTATE ...................................................................................... 41
26 POWER GENERATION AND DISTRIBUTION MACHINERY AND ACCESSORIES ................ 41 POWER GENERATION AND DISTRIBUTION MACHINERY AND ACCESSORIES ........................................................ 41 BATTERIES AND GENERATORS AND KINETIC POWER TRANSMISSION ................................................................. 41 BATTERIES ...................................................................................................................................... 41 SOLAR ENERGY DEVICES AND SYSTEMS ................................................................................................... 42
27 TOOLS AND GENERAL MACHINERY ..................................................................... 42 TOOLS AND GENERAL MACHINERY ......................................................................................................... 42 HAND TOOLS ................................................................................................................................... 42 AGRICULTURAL, FORESTRY, AND GARDEN HAND TOOLS .............................................................................. 42 LAWN MOWER .................................................................................................................................. 42 FUEL EFFICIENT PROPANE POWERED LAWN MOWER ................................................................................... 42
30 STRUCTURES AND BUILDING AND CONSTRUCTION ................................................ 42 STRUCTURES, BUILDING, CONSTRUCTION, MANUFACTURING COMPONENTS AND SUPPLIES ................................... 42 INTERIOR FINISHING MATERIALS ........................................................................................................... 42
VIII
CABINETRY ...................................................................................................................................... 42 COUNTERTOPS .................................................................................................................................. 42 FLOORING ....................................................................................................................................... 42 CARPETING ...................................................................................................................................... 43 PERMANENT STRUCTURES .................................................................................................................... 43 TRANSPORT STRUCTURES .................................................................................................................... 43 DOCKS ........................................................................................................................................... 43 DOCK RELATED PROPERTY ................................................................................................................... 43 PLUMBING FIXTURES .......................................................................................................................... 43
31 MANUFACTURING COMPONENTS AND SUPPLIES .................................................... 43 MANUFACTURING COMPONENTS AND SUPPLIES ......................................................................................... 43 INDUSTRIAL OPTICS ........................................................................................................................... 43 MIRRORS ........................................................................................................................................ 43
39 ELECTRICAL SYSTEMS AND LIGHTING AND COMPONENTS AND ACCESSORIES AND
SUPPLIES ........................................................................................................... 44 ELECTRICAL SYSTEMS AND LIGHTING AND COMPONENTS AND ACCESSORIES AND SUPPLIES ................................... 44 LIGHTING FIXTURES AND ACCESSORIES ................................................................................................... 44 EMERGENCY LIGHTING AND ACCESSORIES ................................................................................................ 44 FLASHLIGHT ..................................................................................................................................... 44 NON-ELECTRICAL LIGHTING DEVICES ..................................................................................................... 44 CANDLES ......................................................................................................................................... 44 LANTERNS ....................................................................................................................................... 44
40 DISTRIBUTION AND CONDITIONING SYSTEMS AND COMPONENTS ............................ 44 AIR DISTRIBUTION AND AIR CONDITIONING SYSTEMS, EQUIPMENT AND COMPONENTS ....................................... 44 HEATING, VENTILATION AND AIR CIRCULATION (HVAC) ............................................................................. 44 AIR CIRCULATION AND PARTS AND ACCESSORIES....................................................................................... 44 FANS .............................................................................................................................................. 44 ENERGY STAR AIR CONDITIONERS ......................................................................................................... 45 ENERGY STAR DEHUMIDIFIERS.............................................................................................................. 45 HEATING EQUIPMENT AND PARTS AND ACCESSORIES .................................................................................. 45 WATERBED HEATERS .......................................................................................................................... 45 HUMIDITY CONTROL .......................................................................................................................... 45 HUMIDIFIERS ................................................................................................................................... 45
41 MEASURING EQUIPMENT .................................................................................. 45 MEASURING EQUIPMENT ..................................................................................................................... 45 LABORATORY AND SCIENTIFIC EQUIPMENT ............................................................................................... 45 REPAIR PARTS FOR LABORATORY AND SCIENTIFIC EQUIPMENT ...................................................................... 45 MEASURING INSTRUMENTS .................................................................................................................. 45 CLINICAL AND DIAGNOSTIC ANALYZERS AND ACCESSORIES AND SUPPLIES ........................................................ 45 URINALYSIS ANALYZERS ...................................................................................................................... 46 LENGTH AND THICKNESS MEASURING INSTRUMENTS .................................................................................. 46 PEDOMETERS ................................................................................................................................... 46 RULERS .......................................................................................................................................... 46 VIEWING AND OBSERVING INSTRUMENTS AND ACCESSORIES ........................................................................ 46
42 MEDICAL EQUIPMENT, ACCESSORIES, AND SUPPLIES ............................................ 46 MEDICAL EQUIPMENT, ACCESSORIES AND SUPPLIES ................................................................................... 46 CLINICAL NUTRITION ......................................................................................................................... 46 BREAST FEEDING EQUIPMENT AND SUPPLIES ............................................................................................ 46
IX
BREAST PUMP KITS ............................................................................................................................ 46 BREAST PUMPS OR ITS ACCESSORIES ...................................................................................................... 46 FORMULAS AND PRODUCTS FOR NUTRITIONAL SUPPORT .............................................................................. 46 NURSING BOTTLE NIPPLES ................................................................................................................... 46 PEDIATRIC SUPPLEMENTAL FORMULAS .................................................................................................... 46 DENTAL EQUIPMENT AND SUPPLIES ........................................................................................................ 46 COSMETIC DENTISTRY EQUIPMENT AND SUPPLIES...................................................................................... 46 TOOTH WHITENING OR BLEACHING SUPPLIES ........................................................................................... 46 DENTURE SUPPLIES ........................................................................................................................... 47 DENTURE ADHESIVE ........................................................................................................................... 47 DENTURE CLEANER ............................................................................................................................ 47 DURABLE MEDICAL EQUIPMENT ............................................................................................................. 47 EMERGENCY AND FIELD MEDICAL SERVICES PRODUCTS ............................................................................... 47 EMERGENCY AND FIELD MEDICAL SERVICES KITS ....................................................................................... 47 EMERGENCY MEDICAL SERVICES FIRST AID KITS ....................................................................................... 47 INDEPENDENT LIVING AIDS FOR THE PHYSICALLY CHALLENGED ..................................................................... 47 AMBULATION AND TRANSFER AND POSITIONING AIDS FOR THE PHYSICALLY CHALLENGED W/PRESCRIPTION ............. 47 CANES W/ PRESCRIPTION .................................................................................................................... 47 CRUTCHES W/ PRESCRIPTION ............................................................................................................... 47 AMBULATION AND TRANSFER AND POSITIONING AIDS FOR THE PHYSICALLY CHALLENGED W/O PRESCRIPTION ........... 47 CANES W/O PRESCRIPTION .................................................................................................................. 47 CRUTCH, CANE AND WALKER SUPPLIES ................................................................................................... 47 CRUTCHES W/O PRESCRIPTION ............................................................................................................. 47 BATHROOM AND BATHING AIDS FOR THE PHYSICALLY CHALLENGED ................................................................ 48 BATH, SHOWER, AND COMMODE CHAIRS ................................................................................................. 48 BATH, SHOWER, AND COMMODE CHAIR SUPPLIES ...................................................................................... 48 BED PANS ....................................................................................................................................... 48 MOBILITY AIDS ................................................................................................................................. 48 GRAB BARS ...................................................................................................................................... 48 MEDICAL AND LABORATORY TOOLS ........................................................................................................ 48 MEDICAL APPAREL AND TEXTILES .......................................................................................................... 48 MEDICAL GLOVES AND ACCESSORIES ...................................................................................................... 48 PATIENT GOWNS ............................................................................................................................... 48 PATIENT ID BANDS............................................................................................................................ 48 MEDICAL FACILITY PRODUCTS .............................................................................................................. 48 IV SUPPLIES .................................................................................................................................... 48 IV PUMPS AND STANDS ....................................................................................................................... 48 IV PUMPS ....................................................................................................................................... 48 IV SOLUTIONS .................................................................................................................................. 48 PATIENT BEDS AND ACCESSORIES .......................................................................................................... 49 HOSPITAL BED PARTS......................................................................................................................... 49 HOSPITAL BED RAILS ......................................................................................................................... 49 HOSPITAL BEDS ................................................................................................................................ 49 WHEEL CHAIRS ................................................................................................................................. 49 WHEEL CHAIR PARTS AND ACCESSORIES ................................................................................................. 49 OVER-THE-COUNTER MEDICAL SUPPLIES ................................................................................................ 49 FIRST AID KIT .................................................................................................................................. 49 INCONTINENT SUPPLIES ...................................................................................................................... 49 BED PADS ....................................................................................................................................... 49 SKINCARE CREAMS ............................................................................................................................ 49 ORTHOPEDIC, PROSTHETIC AND SPORTS MEDICINE PRODUCTS ..................................................................... 49 CASTING AND SPLINTING SUPPLIES ........................................................................................................ 49 CASTING EQUIPMENT AND PARTS AND ACCESSORIES .................................................................................. 49 ORTHOPEDIC SOFTGOODS FOR THE LOWER EXTREMITY ............................................................................... 49 ANKLE OR FOOT ORTHOPEDIC SOFTGOODS .............................................................................................. 50 ORTHOPEDIC SOFTGOODS FOR UPPER EXTREMITY AND TORSO ..................................................................... 50
X
BACK OR LUMBAR OR SACRAL ORTHOPEDIC .............................................................................................. 50 CERVICAL COLLARS OR NECK BRACES ..................................................................................................... 50 ELBOW ORTHOPEDIC SOFTGOODS ......................................................................................................... 50 FOREARM OR WRIST OR THUMB ORTHOPEDIC SOFTGOODS .......................................................................... 50 PATIENT CARE AND TREATMENT PRODUCTS AND SUPPLIES ........................................................................... 50 ENTERNAL FEEDING EQUIPMENT AND SUPPLIES ......................................................................................... 50 ENTERNAL FEEDING EQUIPMENT ........................................................................................................... 50 ENTERNAL FEEDING SUPPLIES .............................................................................................................. 50 ENTERNAL FEEDING NUTRITION ............................................................................................................ 50 FERTILITY AND STERILITY TREATMENT EQUIPMENT AND SUPPLIES ................................................................. 50 IMPOTENCE TREATMENT PRODUCTS OR KITS OR ACCESSORIES ...................................................................... 51 HEAT AND COLD THERAPY PRODUCTS ..................................................................................................... 51 INJECTION AND ASPIRATION NEEDLES AND ACCESSORIES ............................................................................ 51 BLOOD COLLECTION SETS AND NEEDLES ................................................................................................. 51 INTRAOSSEOUS INFUSION SYSTEM - HYPODERMIC SINGLE LUMEN NEEDLE ....................................................... 51 NEEDLES AND SYRINGE COMBINATIONS .................................................................................................. 51 SYRINGES ........................................................................................................................................ 51 MISC. CATHETERS AND SUPPLIES .......................................................................................................... 51 CATHETERS...................................................................................................................................... 51 SUCTION CATHETER PUMPS AND MACHINES ............................................................................................. 51 NEBULIZER TUBES, EQUIPMENT, AND SUPPLIES ......................................................................................... 51 NEBULIZER AND OXYGEN SOLUTIONS ..................................................................................................... 51 NEBULIZER MACHINES ........................................................................................................................ 52 NEBULIZER MASKS ............................................................................................................................. 52 OSTOMY CARE SUPPLIES ..................................................................................................................... 52 OSTOMY CARE BAGS AND TUBES ........................................................................................................... 52 OXYGEN TANKS, ACCESSORIES, AND SUPPLIES .......................................................................................... 52 UROLOGY SUPPLIES ........................................................................................................................... 52 UROLOGY BAGS AND TUBES ................................................................................................................. 52 PATIENT EXAM AND MONITORING PRODUCTS ........................................................................................... 52 MEDICAL THERMOMETERS AND ACCESSORIES ........................................................................................... 52 STETHOSCOPES AND RELATED PRODUCTS ................................................................................................ 52 PHYSICAL THERAPY EQUIPMENT ............................................................................................................ 52 SURGICAL PRODUCTS ......................................................................................................................... 52 DISPOSABLE SURGICAL TOOLS AND INSTRUMENTS ..................................................................................... 52 WOUND CARE PRODUCTS .................................................................................................................... 52 BANDAGES AND DRESSINGS AND RELATED PRODUCTS ................................................................................. 52 BANDAGES OR DRESSINGS FOR BURN CARE .............................................................................................. 52 BANDAGES OR DRESSINGS FOR GENERAL USE ........................................................................................... 52 GAUZE BANDAGES ............................................................................................................................. 52 STERILE SALINE AND WATER ................................................................................................................ 53 MEDICAL AND SURGICAL ADHERENT TAPES AND RELATED PRODUCTS FOR SPECIALTY USE ................................... 53 MEDICAL OR SURGICAL TAPES FOR SKIN ATTACHMENT................................................................................ 53 WOUND CARE PRODUCTS- MEDICATED ................................................................................................... 53
43 INFORMATION TECHNOLOGY, BROADCASTING AND TELECOM .................................. 53 INFORMATION TECHNOLOGY, BROADCASTING AND TELECOM ........................................................................ 53 COMPONENTS FOR INFORMATION TECHNOLOGY OR BROADCASTING OR TELECOM............................................... 53 BROADCAST EQUIPMENT ..................................................................................................................... 53 TELECOMMUNICATION EQUIPMENT ......................................................................................................... 53 COMPUTER EQUIPMENT AND ACCESSORIES ............................................................................................... 53 COMPUTER ACCESSORIES .................................................................................................................... 54 COMPUTER COUNTRY OR LOCALIZATION KITS ........................................................................................... 54 COMPUTER SPEAKERS ......................................................................................................................... 54 COMPUTER SWITCH BOXES .................................................................................................................. 54
XI
DOCKING STATIONS ........................................................................................................................... 54 ENCODER DECODER EQUIPMENT ........................................................................................................... 54 HANDHELD PDA STARTER KITS ............................................................................................................ 54 MULTIMEDIA KITS ............................................................................................................................. 54 PERIPHERAL SWITCH BOXES ................................................................................................................. 54 PORT REPLICATORS ........................................................................................................................... 55 SIGNAL PROCESSOR UPGRADES ............................................................................................................. 55 UNIVERSAL SERIAL BUS HUBS OR CONNECTORS ........................................................................................ 55 COMPUTER DATA INPUT DEVICE ACCESSORIES ......................................................................................... 55 COMPUTER DATA INPUT DEVICE COVERS ................................................................................................. 55 KEYBOARD DRAWERS OR SHELVES ......................................................................................................... 55 KEYBOARD SKINS .............................................................................................................................. 55 MOUSE PADS ................................................................................................................................... 55 SERVICE KITS FOR STORAGE DEVICES .................................................................................................... 55 COMPUTER DATA INPUT DEVICES .......................................................................................................... 55 BAR CODE READER EQUIPMENT ............................................................................................................ 55 BIOMETRIC IDENTIFICATION EQUIPMENT ................................................................................................. 55 CAMERA BASED VISION SYS FOR AUTO DATA COLLECTION........................................................................... 56 COMPUTER MOUSE OR TRACKBALLS ....................................................................................................... 56 CURRENCY RECOGNITION EQUIPMENT .................................................................................................... 56 GAME PADS OR JOY STICKS ................................................................................................................. 56 GRAPHICS TABLETS............................................................................................................................ 56 KEYBOARDS ..................................................................................................................................... 56 LIGHT STYLUS .................................................................................................................................. 56 MAGNETIC CARD READERS .................................................................................................................. 56 OPTICAL CHARACTER RECOGNITION SYSTEMS .......................................................................................... 56 POINT OF SALE CREDIT OR DEBIT VERIFICATION KITS ................................................................................ 57 PORTABLE DATA INPUT TERMINALS ........................................................................................................ 57 PRESSURE STYLUS ............................................................................................................................. 57 PUNCH CARD READERS ....................................................................................................................... 57 RADIO FREQUENCY IDENTIFICATION DEVICES ........................................................................................... 57 SCANNERS ....................................................................................................................................... 57 TOUCH PADS .................................................................................................................................... 57 VOICE MICROPHONES FOR COMPUTERS ................................................................................................... 57 COMPUTER DISPLAY ACCESSORIES ......................................................................................................... 57 COMPUTER DISPLAYS ......................................................................................................................... 58 COMPUTER PRINTERS ......................................................................................................................... 58 AIRLINE TICKET OR BOARDING PASS ATB PRINTERS .................................................................................. 58 BAG TAG PRINTERS ........................................................................................................................... 58 BAND PRINTERS ................................................................................................................................ 58 COMPACT DISC CD OR LABELING PRINTERS ............................................................................................. 58 DIGITAL IMAGE PRINTERS ................................................................................................................... 58 DOT MATRIX PRINTERS ...................................................................................................................... 58 DYE SUBLIMINATION PRINTERS ............................................................................................................. 59 INKJET PRINTERS .............................................................................................................................. 59 LASER PRINTERS ............................................................................................................................... 59 LINE MATRIX PRINTERS ...................................................................................................................... 59 MULTIFUNCTION PRINTERS .................................................................................................................. 59 PLOTTER PRINTERS ............................................................................................................................ 60 POINT OF SALE POS RECEIPT PRINTERS ................................................................................................. 60 THERMAL TAPE PRINTERS .................................................................................................................... 60 COMPUTERS ..................................................................................................................................... 60 COMPUTER SERVERS .......................................................................................................................... 60 DESKTOP COMPUTERS ........................................................................................................................ 60 HIGH END COMPUTER SERVERS ............................................................................................................ 60 MAINFRAME COMPUTERS ..................................................................................................................... 60
XII
MAINFRAME CONSOLE OR DUMB TERMINALS ............................................................................................ 60 NOTEBOOK COMPUTERS ...................................................................................................................... 61 PERSONAL COMPUTERS ....................................................................................................................... 61 PERSONAL DIGITAL ASSISTANT PDAS OR ORGANIZERS ............................................................................... 61 POINT OF SALE (POS) TERMINAL .......................................................................................................... 61 TABLET COMPUTERS .......................................................................................................................... 61 THIN CLIENT COMPUTERS ................................................................................................................... 61 WEARABLE COMPUTING DEVICES ........................................................................................................... 62 HOME COMMUNICATION TERMINALS....................................................................................................... 62 SOFTWARE ...................................................................................................................................... 62 CANNED OR PRE-WRITTEN COMPUTER SOFTWARE ..................................................................................... 62 CANNED OR PRE-WRITTEN COMPUTER SOFTWARE DELIVERED ELECTRONICALLY................................................ 62 BUSINESS USE CANNED OR PRE-WRITTEN COMPUTER SOFTWARE DELIVERED ELECTRONICALLY ............................ 62 NON-BUSINESS USE CANNED OR PRE-WRITTEN COMPUTER SOFTWARE DELIVERED ELECTRONICALLY ..................... 62 SOFTWARE USAGE FEES ...................................................................................................................... 62 BUSINESS USE SOFTWARE USAGE FEES ................................................................................................... 62 NON BUSINESS USE SOFTWARE USAGE FEES ............................................................................................ 63 CANNED OR PRE-WRITTEN COMPUTER SOFTWARE DELIVERED BY LOAD AND LEAVE............................................ 63 CANNED OR PRE-WRITTEN COMPUTER SOFTWARE DELIVERED VIA A TANGIBLE MEDIUM ...................................... 63 SOFTWARE FOR ENTERPRISE USE .......................................................................................................... 63 SOFTWARE FOR ENTERPRISE USE DELIVERED ELECTRONICALLY ..................................................................... 63 BUSINESS USE ENTERPRISE SOFTWARE DELIVERED ELECTRONICALLY ............................................................. 63 NON-BUSINESS USE ENTERPRISE SOFTWARE DELIVERED ELECTRONICALLY ...................................................... 64 CANNED OR PRE-WRITTEN COMPUTER SOFTWARE LICENSE.......................................................................... 64 CANNED OR PREWRITTEN COMPUTER SOFTWARE LICENSE MEETING ILLINOIS EXEMPTION REQUIREMENTS –
ELECTRONICALLY DELIVERED ................................................................................................................ 64 BUSINESS USE CANNED OR PREWRITTEN COMPUTER SOFTWARE LICENSE MEETING ILLINOIS EXEMPTION REQUIREMENTS
– ELECTRONICALLY DELIVERED ............................................................................................................. 65 NON-BUSINESS USE CANNED OR PREWRITTEN COMPUTER SOFTWARE LICENSE MEETING ILLINOIS EXEMPTION
REQUIREMENTS – ELECTRONICALLY DELIVERED ........................................................................................ 66 CANNED OR PREWRITTEN COMPUTER SOFTWARE LICENSE MEETING ILLINOIS EXEMPTION REQUIREMENTS – TANGIBLE
DELIVERY ........................................................................................................................................ 66 BUSINESS USE CANNED OR PREWRITTEN COMPUTER SOFTWARE LICENSE MEETING ILLINOIS EXEMPTION REQUIREMENTS
– TANGIBLE DELIVERY ........................................................................................................................ 67 NON-BUSINESS USE CANNED OR PREWRITTEN COMPUTER SOFTWARE LICENSE MEETING ILLINOIS EXEMPTION
REQUIREMENTS – TANGIBLE DELIVERY ................................................................................................... 68 CANNED OR PRE-WRITTEN SOFTWARE LICENSE – ELECTRONIC DELIVERY ........................................................ 68 BUSINESS USE CANNED OR PRE-WRITTEN SOFTWARE LICENSE – ELECTRONIC DELIVERY .................................... 68 NON-BUSINESS USE CANNED OR PREWRITTEN COMPUTER SOFTWARE LICENSE – ELECTRONIC DELIVERY ............. 68 CANNED OR PRE-WRITTEN SOFTWARE LICENSE DELIVERED BY A TANGIBLE MEDIUM .......................................... 68 CUSTOM SOFTWARE ........................................................................................................................... 69 CUSTOM SOFTWARE DELIVERED ELECTRONICALLY ..................................................................................... 69 CUSTOM SOFTWARE DELIVERED VIA TANGIBLE MEDIUM .............................................................................. 69 TELECOMMUNICATIONS SERVICES- LOCAL AND LONG DISTANCE .................................................................... 69 TELECOMMUNICATIONS SERVICES- LONG DISTANCE ................................................................................... 69
44 OFFICE EQUIPMENT ........................................................................................ 69 OFFICE EQUIPMENT ........................................................................................................................... 69 OFFICE AND DESK ACCESSORIES ........................................................................................................... 70 BOARDS .......................................................................................................................................... 70 DRAFTING SUPPLIES .......................................................................................................................... 70 COMPASSES ..................................................................................................................................... 70 CURVES .......................................................................................................................................... 70 DRAFTING DOTS OR TAPES .................................................................................................................. 70 DRAFTING FILMS ............................................................................................................................... 70
XIII
DRAFTING KITS OR SETS ..................................................................................................................... 70 DRAFTING PAPERS ............................................................................................................................. 70 DRAFTING TABLE COVERS ................................................................................................................... 70 PROTRACTORS .................................................................................................................................. 70 SCALES ........................................................................................................................................... 70 STENCILS OR LETTERING AIDS .............................................................................................................. 70 T SQUARES ...................................................................................................................................... 70 TEMPLATES ...................................................................................................................................... 70 TRIANGLES ...................................................................................................................................... 70 WORK SERVICE PROTECTION COVERS .................................................................................................... 70 ORGANIZERS AND ACCESSORIES ............................................................................................................ 70 BOOKENDS ...................................................................................................................................... 70 BUSINESS CARD HOLDERS ................................................................................................................... 70 COLLATING RACKS ............................................................................................................................. 70 COPY HOLDERS................................................................................................................................. 70 DESK DRAWER ORGANIZERS ................................................................................................................ 70 DESKTOP TRAYS OR ORGANIZERS .......................................................................................................... 70 DISPLAY SYSTEMS OR ITS ACCESSORIES .................................................................................................. 70 FILE STORAGE BOXES OR ORGANIZERS ................................................................................................... 70 HANGING ORGANIZERS OR ACCESSORIES ................................................................................................. 70 LITERATURE RACK ............................................................................................................................. 70 MESSAGE HOLDERS OR DISPENSERS ....................................................................................................... 71 PAPER OR PAD HOLDER OR DISPENSERS .................................................................................................. 71 PEN OR PENCIL HOLDERS .................................................................................................................... 71 PERSONAL ORGANIZERS ...................................................................................................................... 71 STAMP RACKS OR ORGANIZERS ............................................................................................................. 71 STUDY STANDS ................................................................................................................................. 71 SUPPORTS FOR DIARIES OR CALENDARS .................................................................................................. 71 SURFACE PROTECTORS OR PADS ........................................................................................................... 71 PLANNING SYSTEMS ........................................................................................................................... 71 ADDRESS BOOKS OR REFILLS ............................................................................................................... 71 APPOINTMENT BOOKS OR REFILLS ......................................................................................................... 71 CALENDARS ..................................................................................................................................... 71 DIARIES OR REFILLS .......................................................................................................................... 71 MEETING PLANNERS ........................................................................................................................... 71 SUGGESTION BOX .............................................................................................................................. 71 WALL PLANNERS OR REFILLS ................................................................................................................ 71 OFFICE MACHINES AND THEIR SUPPLIES, AND ACCESSORIES ........................................................................ 71 MAIL MACHINES................................................................................................................................ 71 FRANKING OR POSTAGE MACHINES ........................................................................................................ 71 OFFICE SUPPLIES .............................................................................................................................. 71 CORRECTION MEDIA .......................................................................................................................... 71 CORRECTION FILM OR TAPE ................................................................................................................. 71 CORRECTION FLUID ........................................................................................................................... 71 CORRECTION PEN REFILLS ................................................................................................................... 71 CORRECTION PENS ............................................................................................................................ 71 ELECTRICAL ERASERS ......................................................................................................................... 71 ERASER REFILLS ............................................................................................................................... 71 ERASERS ......................................................................................................................................... 71 DESK SUPPLIES ................................................................................................................................. 72 ADHESIVE REMOVER .......................................................................................................................... 72 ADHESIVE ROLLERS ........................................................................................................................... 72 ADHESIVE TAPE SPINDLES ................................................................................................................... 72 BOOKMARKS .................................................................................................................................... 72 CALL BELLS ..................................................................................................................................... 72 CLIP HOLDERS OR DISPENSERS ............................................................................................................. 72
XIV
DESK PADS OR ITS ACCESSORIES........................................................................................................... 72 EMBOSSING TOOLS ............................................................................................................................ 72 FINGER STALLS ................................................................................................................................. 72 GLUE DISPENSER OR REFILLS ............................................................................................................... 72 MANUAL LETTER OPENERS ................................................................................................................... 72 MECHANICAL LETTER OPENER .............................................................................................................. 72 MOISTENERS .................................................................................................................................... 72 PAPER CUTTERS OR REFILLS ................................................................................................................ 72 PAPER OR EYELET PUNCHES ................................................................................................................. 72 PAPER WEIGHTS ............................................................................................................................... 72 PENCIL SHARPENERS .......................................................................................................................... 72 POSTAGE STAMP DISPENSERS ............................................................................................................... 72 SCISSOR SHARPENER .......................................................................................................................... 72 SCISSORS ........................................................................................................................................ 72 STAMPS .......................................................................................................................................... 72 STAPLE REMOVERS ............................................................................................................................ 72 STAPLER KIT .................................................................................................................................... 72 STAPLERS ........................................................................................................................................ 72 TAPE DISPENSERS ............................................................................................................................. 72 FASTENING SUPPLIES ......................................................................................................................... 72 FOLDERS AND BINDERS AND INDEX CARDS ............................................................................................... 72 ARCHBOARDS ................................................................................................................................... 72 BINDER HANDLES .............................................................................................................................. 72 BINDER MOUNTING CHANNELS ............................................................................................................. 72 BINDER POCKETS OR ACCESSORIES ........................................................................................................ 73 BINDERS ......................................................................................................................................... 73 CARD POCKETS ................................................................................................................................. 73 CLIPBOARDS .................................................................................................................................... 73 DIVIDERS ........................................................................................................................................ 73 DOCUMENT HOLDER........................................................................................................................... 73 EXPANDABLE FILE FOLDERS ................................................................................................................. 73 FILE BACKERS .................................................................................................................................. 73 FILE INSERTS OR TABS ....................................................................................................................... 73 FILE POCKETS OR ACCESSORIES ............................................................................................................ 73 FOLDER BINDING ACCESSORIES ............................................................................................................ 73 FOLDERS ......................................................................................................................................... 73 HANGING FOLDERS OR ACCESSORIES ...................................................................................................... 73 INDEX CARD FILES............................................................................................................................. 73 MAGAZINE OR BOOK COVERS ............................................................................................................... 73 PAPER CLAWS .................................................................................................................................. 73 POSTAGE STAMP ALBUMS .................................................................................................................... 73 REPORT COVERS ............................................................................................................................... 73 ROTARY OR BUSINESS CARD FILES ........................................................................................................ 73 SHEET LIFTERS ................................................................................................................................. 73 SHEET PROTECTORS .......................................................................................................................... 73 TAB INDEXES ................................................................................................................................... 73 INK AND LEAD REFILLS ....................................................................................................................... 73 MAILING SUPPLIES ............................................................................................................................ 73 WRITING INSTRUMENTS ...................................................................................................................... 73 BALL POINT PENS .............................................................................................................................. 73 COLORED PENCILS ............................................................................................................................. 73 COMBINATION PEN AND HIGHLIGHTER .................................................................................................... 73 COMBINATION PEN OR PENCIL .............................................................................................................. 73 CRAYONS ........................................................................................................................................ 73 FELT PEN ........................................................................................................................................ 73 FOUNTAIN PENS ................................................................................................................................ 74
XV
HIGHLIGHTERS ................................................................................................................................. 74 MARKER REFILLS ............................................................................................................................... 74 MARKERS ........................................................................................................................................ 74 MECHANICAL PENCILS ........................................................................................................................ 74 PEN NIBS ........................................................................................................................................ 74 PEN OR PENCIL SETS .......................................................................................................................... 74 PENCIL OR PEN GRIPS ........................................................................................................................ 74 ROLLERBALL PENS ............................................................................................................................. 74 SECURED PEN SETS ........................................................................................................................... 74 WOODEN PENCILS ............................................................................................................................. 74 WRITING CHALK OR ACCESSORIES ......................................................................................................... 74
45 PRINTING, PHOTOGRAPHIC, AV EQUIPMENT AND SUPPLIES ................................... 74 PRINTING, PHOTOGRAPHIC, AV EQUIPMENT AND SUPPLIES .......................................................................... 74 PHOTOGRAPHIC, FILMING, OR VIDEO EQUIPMENT ...................................................................................... 74 CAMERAS ........................................................................................................................................ 74 DIGITAL CAMCORDERS OR VIDEO CAMERAS ............................................................................................. 74 DIGITAL IMAGE ................................................................................................................................. 74
46 SAFETY EQUIPMENT ........................................................................................ 74 SAFETY EQUIPMENT ........................................................................................................................... 74 PERSONAL SAFETY AND PROTECTION EQUIPMENT ...................................................................................... 74 ERGONOMIC SUPPORT AIDS ................................................................................................................. 74 ANKLE SUPPORTS .............................................................................................................................. 75 BACK SUPPORT BELTS ........................................................................................................................ 75 ELBOW SUPPORTS ............................................................................................................................. 75 KNEE SUPPORTS ............................................................................................................................... 75 SHOE INSOLES .................................................................................................................................. 75 WRIST BRACES ................................................................................................................................. 75 FACE AND HEAD PROTECTION ............................................................................................................... 75 SAFETY HELMETS .............................................................................................................................. 75 SAFETY CLOTHING ............................................................................................................................. 75 SAFETY CLOTHING - NOT SUITABLE FOR EVERYDAY USE .............................................................................. 76 SAFETY CLOTHING - SUITABLE FOR EVERYDAY USE .................................................................................... 76 SAFETY FOOTWEAR ............................................................................................................................ 76 CLEANROOM FOOTWEAR ...................................................................................................................... 76 FIRE RETARDANT FOOTWEAR ................................................................................................................ 76 FOOTWEAR COVERS ........................................................................................................................... 76 HAZARDOUS MATERIAL PROTECTIVE FOOTWEAR ......................................................................................... 76 SAFETY BOOTS.................................................................................................................................. 77 SAFETY BOOTS - NOT SUITABLE FOR EVERYDAY USE ................................................................................... 77 SAFETY BOOTS - SUITABLE FOR EVERYDAY USE .......................................................................................... 77 STEEL TOE BOOTS - NOT SUITABLE FOR EVERYDAY USE ............................................................................. 77 STEEL TOE BOOTS - SUITABLE FOR EVERYDAY USE .................................................................................... 77 SAFETY SHOES .................................................................................................................................. 78 SAFETY SHOES - NOT SUITABLE FOR EVERYDAY USE .................................................................................... 78 SAFETY SHOES - SUITABLE FOR EVERYDAY USE .......................................................................................... 78
47 CLEANING EQUIPMENT AND SUPPLIES ................................................................ 78 CLEANING EQUIPMENT AND SUPPLIES ..................................................................................................... 78 CLEANING AND JANITORIAL SUPPLIES ..................................................................................................... 78 CLEANING AND DISINFECTING SOLUTIONS ............................................................................................... 78 AIR FRESHENER ................................................................................................................................ 78 AIR SANITIZER ................................................................................................................................. 79
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BLEACHES ....................................................................................................................................... 79 CARPET OR UPHOLSTERY CLEANERS ....................................................................................................... 79 DISHWASHING PRODUCTS ................................................................................................................... 79 FLOOR CLEANERS .............................................................................................................................. 79 GENERAL PURPOSE CLEANERS .............................................................................................................. 79 GLASS OR WINDOW CLEANERS ............................................................................................................. 79 HOUSEHOLD DISINFECTANTS ................................................................................................................ 79 LAUNDRY PRODUCTS .......................................................................................................................... 79 SHOE CLEANING OR POLISHING PRODUCTS .............................................................................................. 79 TOILET CLEANERS ............................................................................................................................. 79 WATER, WASTEWATER TREATMENT SUPPLY, AND DISPOSAL PRODUCTS AND EQUIPMENT .................................... 79 WATER TREATMENT AND SUPPLY EQUIPMENT ........................................................................................... 79 WATER TREATMENT CONSUMABLES ........................................................................................................ 80
48 SERVICE INDUSTRY MACHINERY, EQUIPMENT, SUPPLIES ....................................... 80 SERVICE INDUSTRY MACHINERY, EQUIPMENT AND SUPPLIES ......................................................................... 80 INSTITUTIONAL FOOD SERVICES EQUIPMENT ............................................................................................ 80
49 SPORTS AND RECREATION EQUIPMENT AND SUPPLIES AND ACCESSORIES ................. 80 SPORTS AND RECREATIONAL EQUIPMENT, SUPPLIES AND ACCESSORIES ........................................................... 80 COLLECTIBLES AND AWARDS ................................................................................................................ 80 COLLECTIBLES .................................................................................................................................. 80 MINT COIN COLLECTIONS .................................................................................................................... 80 FITNESS EQUIPMENT .......................................................................................................................... 80 AEROBIC TRAINING EQUIPMENT ............................................................................................................ 80 EXERCISE BALLS ............................................................................................................................... 80 WEIGHT AND RESISTANCE TRAINING EQUIPMENT ...................................................................................... 81 DUMBBELLS ..................................................................................................................................... 81 FITNESS WEIGHTS ............................................................................................................................. 81 GRIP STRENGTHENER ......................................................................................................................... 81 RESISTANCE BANDS ........................................................................................................................... 81
50 GENERAL FOOD AND BEVERAGES FOR HUMAN CONSUMPTION ................................. 81 GENERAL FOOD AND BEVERAGE PRODUCTS .............................................................................................. 81 BEVERAGES ...................................................................................................................................... 81 CARBONATED BEVERAGES .................................................................................................................... 81 CARBONATED SOFT DRINK – LESS THAN 50% JUICE ................................................................................. 81 CARBONATED WATER - FLAVORED ......................................................................................................... 81 CARBONATED WATER – UNFLAVORED ..................................................................................................... 81 COFFEE AND TEA ............................................................................................................................... 82 COFFEE .......................................................................................................................................... 82 INSTANT COFFEE ............................................................................................................................... 82 INSTANT TEA ................................................................................................................................... 82 TEA BAGS ....................................................................................................................................... 82 FRESH CITRUS JUICE OR CONCENTRATE .................................................................................................. 82 PURE JUICE CONTENT - 100% ............................................................................................................. 82 ORANGE JUICE ................................................................................................................................. 82 PURE JUICE CONTENT - 25% OR MORE .................................................................................................. 82 PURE JUICE CONTENT - LESS THAN 25% ................................................................................................ 82 PURE JUICE CONTENT - LESS THAN 51% ................................................................................................ 82 PURE JUICE CONTENT - LESS THAN 71% ................................................................................................ 82 PURE JUICE CONTENT - MORE THAN 50% ............................................................................................... 82 PURE JUICE CONTENT - MORE THAN 70% ............................................................................................... 82 NON-ALCOHOLIC BEVERAGES ............................................................................................................... 82
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NON-ALCOHOLIC COCKTAIL MIXES ........................................................................................................ 82 SPORT OR ENERGY DRINK ................................................................................................................... 82 SPORT OR ENERGY DRINK – CARBONATED ............................................................................................... 83 SPORT OR ENERGY DRINK – NON-CARBONATED ........................................................................................ 83 NON-CARBONATED BEVERAGES ............................................................................................................. 83 NON-CARBONATED MILK OR TEA DERIVATIVE .......................................................................................... 83 NON-CARBONATED WATER - FLAVORED .................................................................................................. 83 PRE-PACKAGED BREAD AND BAKERY PRODUCTS ........................................................................................ 83 BREADS AND BISCUITS AND COOKIES ..................................................................................................... 83 CRACKERS ....................................................................................................................................... 83 SWEET BISCUITS OR COOKIES .............................................................................................................. 83 CEREAL AND PULSE PRODUCTS ............................................................................................................. 83 CEREALS ......................................................................................................................................... 83 CHEWING GUM ................................................................................................................................. 83 CHOCOLATE OR CHOCOLATE SUBSTITUTE CANDY ....................................................................................... 83 COFFEE BEANS ................................................................................................................................. 84 FOOD COLORING ............................................................................................................................... 84 FOOD PURCHASED WITH FOOD STAMPS OR THROUGH WIC PROGRAM ............................................................ 84 FOOD SOLD BY A NON-GROCERY RETAILER .............................................................................................. 84 FROZEN DAIRY ITEMS ......................................................................................................................... 84 GENERAL GROCERY ITEMS ................................................................................................................... 84 HEALTH OR BREAKFAST BARS ............................................................................................................... 84 ICE FOR CONSUMPTION – LESS THAN 10 LBS. .......................................................................................... 84 ICE FOR CONSUMPTION – MORE THAN 10 LBS. ......................................................................................... 84 MARSHMALLOWS ............................................................................................................................... 84 MEAL REPLACEMENTS ......................................................................................................................... 84 NUTRITIONAL SHAKES ........................................................................................................................ 84 PREPARED AND PRESERVED FOODS ........................................................................................................ 85 INFANT FOODS AND BEVERAGES ............................................................................................................ 85 INFANT BEVERAGES ........................................................................................................................... 85 INFANT FOODS ................................................................................................................................. 85 INSTANT SNACK MIXES ....................................................................................................................... 85 PREPARED SIDE DISHES ...................................................................................................................... 85 SHELF STABLE PREPARED POTATOES OR RICE OR PASTA OR STUFFING ............................................................ 85 PREPARED FOOD AND BEVERAGES .......................................................................................................... 85 PREPARED FOOD AND BEVERAGES - ALL APPLICABLE CONDITIONS MET ........................................................... 85 PREPARED FOOD AND BEVERAGES - HEATED ............................................................................................ 85 ROTISSERIE CHICKEN ......................................................................................................................... 85 SMOOTHIES ..................................................................................................................................... 86 SNACK FOODS .................................................................................................................................. 86 CRISPS OR CHIPS OR PRETZELS OR MIXES ............................................................................................... 86 NUTS OR DRIED FRUITS ...................................................................................................................... 86 POPCORN – PLAIN ............................................................................................................................. 86 SNACK BARS .................................................................................................................................... 86 SUGAR OR SUGAR SUBSTITUTE CANDY .................................................................................................... 86 SUGAR OR SUGAR SUBSTITUTE CANDY WITHOUT FLOUR .............................................................................. 87 SUGAR OR SUGAR SUBSTITUTE CANDY WITH FLOUR ................................................................................... 87
51 DRUGS AND PHARMACEUTICAL PRODUCTS .......................................................... 87 DRUGS AND PHARMACEUTICAL PRODUCTS ............................................................................................... 87 AGENTS AFFECTING WATER AND ELECTROLYTES ....................................................................................... 87 DIETARY SUPPLEMENTS ...................................................................................................................... 88 VITAMIN SUPPLEMENTS - OTC ............................................................................................................. 88 WHOLE FOOD SUPPLEMENTS ................................................................................................................ 88 CENTRAL NERVOUS SYSTEM DRUGS ....................................................................................................... 88
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STIMULANTS AND ANOREXIANTS ............................................................................................................ 89 DRUGS AFFECTING THE EARS, EYE, NOSE AND SKIN................................................................................... 89 ASTRINGENTS ................................................................................................................................... 89 DERMATOLOGIC AGENTS ..................................................................................................................... 89 DRUGS AFFECTING THE GASTROINTESTINAL SYSTEM .................................................................................. 89 ANTIDIARRHEALS .............................................................................................................................. 89 LAXATIVES ....................................................................................................................................... 89 DRUGS AFFECTING THE RESPIRATORY TRACT ........................................................................................... 89 NASAL DECONGESTANTS ..................................................................................................................... 89 MISCELLANEOUS DRUG CATEGORIES ...................................................................................................... 89 HERBAL DRUGS ................................................................................................................................ 89 MINERAL DRUGS ............................................................................................................................... 89 OVER-THE-COUNTER DRUGS FOR HUMAN USE ......................................................................................... 89 PRESCRIPTION DRUGS ........................................................................................................................ 89 PRESCRIPTION DRUGS FOR HUMAN USE .................................................................................................. 89
52 DOMESTIC APPLIANCES AND CONSUMER ELECTRONIC PRODUCTS ............................ 90 DOMESTIC APPLIANCES & CONSUMER ELECTRONIC PRODUCTS ...................................................................... 90 BEDCLOTHES, TABLE LINENS, KITCHEN LINENS, AND TOWELS ...................................................................... 90 BEDCLOTHES .................................................................................................................................... 90 BLANKETS ....................................................................................................................................... 90 RECEIVING BLANKETS ......................................................................................................................... 90 MATTRESS COVERS ............................................................................................................................ 90 TOWELS .......................................................................................................................................... 90 BATH TOWELS .................................................................................................................................. 90 BABY BATH TOWELS .......................................................................................................................... 90 CONSUMER ELECTRONICS .................................................................................................................... 90 AUDIO AND VISUAL EQUIPMENT ............................................................................................................. 90 RADIOS .......................................................................................................................................... 90 DOMESTIC KITCHENWARE .................................................................................................................... 90 DOMESTIC DISHES, SERVINGWARE, AND STORAGE CONTAINERS .................................................................... 90 DOMESTIC FOOD STORAGE CONTAINERS ................................................................................................. 90 LUNCH BOXES .................................................................................................................................. 90 DOMESTIC KITCHEN TOOLS AND UTENSILS .............................................................................................. 90 DOMESTIC KITCHEN OR DIET SCALES ..................................................................................................... 91 WINDOW TREATMENTS ....................................................................................................................... 91 CURTAINS AND DRAPERIES .................................................................................................................. 91
53 APPAREL, LUGGAGE, PERSONAL CARE PRODUCTS ................................................. 91 APPAREL, LUGGAGE AND PERSONAL CARE PRODUCTS.................................................................................. 91 CLOTHING ....................................................................................................................................... 91 ATHLETIC WEAR ............................................................................................................................... 91 ATHLETIC WEAR DESIGNED FOR ATHLETIC USE ........................................................................................ 91 ATHLETIC WEAR ALSO SUITABLE FOR EVERYDAY USE ................................................................................. 91 CLOTHING ACCESSORIES ..................................................................................................................... 91 ARMBANDS ...................................................................................................................................... 91 BANDANNAS ..................................................................................................................................... 91 BELTS AND SUSPENDERS ..................................................................................................................... 91 BELT BUCKLES .................................................................................................................................. 91 BUTTON COVERS ............................................................................................................................... 91 CAPS .............................................................................................................................................. 91 CHRISTENING BIBS ............................................................................................................................ 91 CHEVRONS ...................................................................................................................................... 92 CLOTHING HANGERS .......................................................................................................................... 92 GARTERS ........................................................................................................................................ 92
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GLOVES AND MITTENS ........................................................................................................................ 92 GORGETS ........................................................................................................................................ 92 HANDKERCHIEFS ............................................................................................................................... 92 HATS ............................................................................................................................................. 92 HEADBANDS ..................................................................................................................................... 92 INFANT BIBS .................................................................................................................................... 92 POCKET PROTECTORS ......................................................................................................................... 92 SHOULDER BOARDS OR EPAULETTES ....................................................................................................... 92 SWEATBANDS ................................................................................................................................... 92 TASSELS ......................................................................................................................................... 92 TIE HOLDERS ................................................................................................................................... 92 TIES, SCARVES AND, MUFFLERS ............................................................................................................ 92 UMBRELLAS ..................................................................................................................................... 92 COATS AND JACKETS .......................................................................................................................... 92 DRESSES AND SKIRTS ......................................................................................................................... 92 FOLKLORIC CLOTHING ........................................................................................................................ 92 FORMAL WEAR ................................................................................................................................. 92 FUR CLOTHING ................................................................................................................................. 92 HOSIERY ......................................................................................................................................... 92 NIGHTWEAR ..................................................................................................................................... 92 OVERALLS AND COVERALLS .................................................................................................................. 92 SHIRTS AND BLOUSES ......................................................................................................................... 92 SLACKS, TROUSERS AND SHORTS .......................................................................................................... 92 SUITS............................................................................................................................................. 92 SWEATERS ....................................................................................................................................... 92 SWIMWEAR ...................................................................................................................................... 92 WOMEN'S SWIMWEAR ........................................................................................................................ 93 T SHIRTS ........................................................................................................................................ 93 UNDERGARMENTS .............................................................................................................................. 93 ADULT DIAPERS ................................................................................................................................ 93 BODY SHAPING GARMENTS .................................................................................................................. 93 BRASSIERES ..................................................................................................................................... 93 DIAPER LINERS ................................................................................................................................. 93 CLOTH DIAPER LINERS ....................................................................................................................... 93 DISPOSABLE DIAPER LINERS ................................................................................................................ 93 INFANT DIAPERS ............................................................................................................................... 93 INFANT DIAPERS - CLOTH .................................................................................................................... 93 INFANT DIAPERS - DISPOSABLE ............................................................................................................. 93 SLIPS ............................................................................................................................................. 93 UNDERPANTS ................................................................................................................................... 93 UNDERSHIRTS .................................................................................................................................. 93 UNIFORMS ....................................................................................................................................... 93 AMBULANCE OFFICERS UNIFORMS ......................................................................................................... 93 CORPORATE UNIFORMS ....................................................................................................................... 93 CUSTOMS UNIFORMS .......................................................................................................................... 93 DOCTOR‘S COATS .............................................................................................................................. 93 INSTITUTIONAL FOOD PREPARATION OR SERVICE ATTIRE ............................................................................ 93 MILITARY UNIFORMS .......................................................................................................................... 93 NURSES UNIFORMS ............................................................................................................................ 93 PARAMEDIC UNIFORMS ....................................................................................................................... 93 POLICE UNIFORMS ............................................................................................................................. 93 SALON SMOCKS ................................................................................................................................ 93 SCHOOL UNIFORMS............................................................................................................................ 93 SCOUT UNIFORMS ............................................................................................................................. 93 SECURITY UNIFORMS ......................................................................................................................... 93 WAISTCOATS ................................................................................................................................... 93
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FOOTWEAR ...................................................................................................................................... 93 ATHLETIC FOOTWEAR ......................................................................................................................... 93 FOOTWEAR FOR ATHLETIC USE ............................................................................................................. 94 ATHLETIC FOOTWEAR ALSO SUITABLE FOR EVERYDAY USE ........................................................................... 94 BOOTS ........................................................................................................................................... 94 BOOTS SUITABLE FOR EVERYDAY USE ..................................................................................................... 94 BOOTS NOT SUITABLE FOR EVERYDAY USE .............................................................................................. 94 OVERSHOES ..................................................................................................................................... 94 SANDALS ......................................................................................................................................... 94 SHOE ACCESSORIES ........................................................................................................................... 94 FOOT MEASURING DEVICE ................................................................................................................... 94 HEEL PADS ...................................................................................................................................... 94 SHOE LACES .................................................................................................................................... 94 SHOE STRETCHERS ............................................................................................................................ 94 SHOEHORNS..................................................................................................................................... 94 SHOES ............................................................................................................................................ 95 SHOES - FORMAL WEAR ...................................................................................................................... 95 SLIPPERS ........................................................................................................................................ 95 LUGGAGE, HANDBAGS, PACKS AND CASES ................................................................................................ 95 PURSES, HANDBAGS AND BAGS ............................................................................................................. 95 BACKPACKS ...................................................................................................................................... 95 PERSONAL ACCESSORIES ..................................................................................................................... 95 PERSONAL CARE PRODUCTS ................................................................................................................. 95 BATH AND BODY ............................................................................................................................... 95 BABY POWDER .................................................................................................................................. 95 BATH GELS ...................................................................................................................................... 95 CONDOMS ....................................................................................................................................... 95 COSMETICS ...................................................................................................................................... 95 DEODORANTS ................................................................................................................................... 95 DIABETIC SUPPLIES ........................................................................................................................... 95 BLOOD TESTING MATERIALS ................................................................................................................ 95 DIABETIC TESTING STRIPS .................................................................................................................. 96 SKIN PUNCTURE LANCETS .................................................................................................................... 96 HYPODERMIC SYRINGES ...................................................................................................................... 96 INSULIN .......................................................................................................................................... 96 INSULIN PUMP .................................................................................................................................. 96 INSULIN CARTRIDGE .......................................................................................................................... 96 INSULIN INFUSION SET ....................................................................................................................... 96 INSULIN SYRINGES ............................................................................................................................ 96 URINE TESTING MATERIALS ................................................................................................................. 96 DISPOSABLE PERSONAL WIPES ............................................................................................................. 97 EYE CARE SUPPLIES ........................................................................................................................... 97 CONTACT LENS CLEANING SOLUTION ..................................................................................................... 97 CONTACT LENSES .............................................................................................................................. 97 FEMININE HYGIENE PRODUCTS ............................................................................................................. 97 HAIR COMBS OR BRUSHES ................................................................................................................... 97 HAIR REMOVAL OR DEPILATORY PRODUCTS ............................................................................................. 97 HAND OR BODY LOTION OR OIL ............................................................................................................ 97 LIP BALM ........................................................................................................................................ 97 MANICURE IMPLEMENTS ...................................................................................................................... 97 NAIL CLIPPERS ................................................................................................................................. 97 NAIL POLISH .................................................................................................................................... 97 NURSING PADS ................................................................................................................................. 97 PEDICURE IMPLEMENTS ....................................................................................................................... 97 PERFUMES OR COLOGNES OR FRAGRANCES............................................................................................... 97 RAZORS .......................................................................................................................................... 97
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SEXUAL ENHANCEMENT DEVICES ........................................................................................................... 97 SHAMPOOS ...................................................................................................................................... 97 SHAVING CREAMS .............................................................................................................................. 98 SKIN CARE PRODUCTS ........................................................................................................................ 98 SMOKING CESSATION PRODUCTS ........................................................................................................... 98 SOAPS ............................................................................................................................................ 98 SUN PROTECTION PRODUCTS ............................................................................................................... 98 DENTAL .......................................................................................................................................... 98 DENTAL FLOSS ................................................................................................................................. 98 MOUTH FRESHENERS .......................................................................................................................... 98 MOUTHWASH ................................................................................................................................... 98 TOOTHBRUSHES ................................................................................................................................ 98 TOOTHPASTE ................................................................................................................................... 98 TOOTHPASTE – MAKING A MEDICINAL CLAIM ........................................................................................... 98 PERSONAL CARE PRODUCTS – MEDICATED ............................................................................................... 98 PERSONAL CARE PRODUCTS – QUALIFYING FOR IL REDUCED RATE ................................................................ 98
54 TIMEPIECES, JEWELRY ..................................................................................... 99 TIMEPIECES AND JEWELRY ................................................................................................................... 99 JEWELRY ......................................................................................................................................... 99 FINE JEWELRY .................................................................................................................................. 99 IMITATION JEWELRY .......................................................................................................................... 99 TIMEPIECES ..................................................................................................................................... 99 WATCHES ........................................................................................................................................ 99 WRISTWATCHES................................................................................................................................ 99 WATCH OR CLOCK PARTS OR ACCESSORIES .............................................................................................. 99 WATCH OR CLOCK REPAIR KITS ............................................................................................................ 99
55 PUBLISHED PRODUCTS .................................................................................... 99 PUBLISHED PRODUCTS ........................................................................................................................ 99 ELECTRONIC REFERENCE MATERIAL ....................................................................................................... 99 ELECTRONIC PUBLICATIONS AND MUSIC .................................................................................................. 99 BACKGROUND MUSIC.......................................................................................................................... 99 BACKGROUND MUSIC DELIVERED VIA ELECTRONIC DOWNLOAD ................................................................... 100 BACKGROUND MUSIC DELIVERED VIA SATELLITE TRANSMISSION .................................................................. 100 BACKGROUND MUSIC DELIVERED VIA TANGIBLE MEDIUM ........................................................................... 100 BOOKS ON TAPE OR COMPACT DISC ..................................................................................................... 100 ELECTRONIC CATALOGS .................................................................................................................... 100 ELECTRONIC CATALOGS DELIVERED VIA ELECTRONIC DOWNLOAD ................................................................ 100 ELECTRONIC CATALOGS DELIVERED VIA TANGIBLE MEDIUM........................................................................ 101 ELECTRONIC CHARTS, MAPS AND ATLASES ............................................................................................. 101 ELECTRONIC CHARTS, MAPS AND ATLASES DELIVERED VIA ELECTRONIC DOWNLOAD ........................................ 101 ELECTRONIC CHARTS, MAPS AND ATLASES DELIVERED VIA TANGIBLE MEDIUM ................................................ 101 ELECTRONIC DICTIONARIES ............................................................................................................... 102 ELECTRONIC DICTIONARIES DELIVERED VIA ELECTRONIC DOWNLOAD ........................................................... 102 ELECTRONIC DICTIONARIES DELIVERED VIA TANGIBLE MEDIUM .................................................................. 102 ELECTRONIC DIRECTORIES ................................................................................................................ 102 ELECTRONIC DIRECTORIES DELIVERED VIA ELECTRONIC DOWNLOAD ............................................................ 102 ELECTRONIC DIRECTORIES DELIVERED VIA TANGIBLE MEDIUM .................................................................... 103 ELECTRONIC EDUCATIONAL OR VOCATIONAL TEXTS ................................................................................. 103 ELECTRONIC EDUCATIONAL OR VOCATIONAL TEXTS DELIVERED VIA ELECTRONIC DOWNLOAD ............................. 103 ELECTRONIC EDUCATIONAL OR VOCATIONAL TEXTS VIA TANGIBLE MEDIUM .................................................... 103 ELECTRONIC ENCYCLOPEDIAS ............................................................................................................. 103 ELECTRONIC ENCYCLOPEDIAS DELIVERED VIA ELECTRONIC DOWNLOAD ......................................................... 104 ELECTRONIC ENCYCLOPEDIAS DELIVERED VIA TANGIBLE MEDIUM ................................................................ 104
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ELECTRONIC MAGAZINES ................................................................................................................... 104 ELECTRONIC MAGAZINES DELIVERED VIA ELECTRONIC DOWNLOAD .............................................................. 104 ELECTRONIC MAGAZINES DELIVERED VIA TANGIBLE MEDIUM ...................................................................... 105 ELECTRONIC NEWSPAPERS ................................................................................................................. 105 ELECTRONIC NEWSPAPERS DELIVERED VIA ELECTRONIC DOWNLOAD ............................................................ 105 ELECTRONIC NEWSPAPERS DELIVERED VIA TANGIBLE MEDIUM .................................................................... 105 EXERCISE VIDEOS ON DVD ................................................................................................................ 105 EXERCISE VIDEOS ON VHS ................................................................................................................ 105 MOTION PICTURES ON CELLULOID ....................................................................................................... 106 MOTION PICTURES ON DVD .............................................................................................................. 106 MOTION PICTURES ON VIDEO TAPE ..................................................................................................... 106 MOTION PICTURES DELIVERED VIA ELECTRONIC DOWNLOAD ...................................................................... 106 MUSIC ON TAPE OR COMPACT DISC ..................................................................................................... 107 MUSIC DELIVERED ELECTRONICALLY .................................................................................................... 107 TELEVISION SHOWS DELIVERED VIA ELECTRONIC DOWNLOAD..................................................................... 107 PRINTED MEDIA .............................................................................................................................. 107 PRINTED PUBLICATIONS .................................................................................................................... 107 CATALOGS (PRINTED) ...................................................................................................................... 107 CHARTS, MAPS AND ATLASES (PRINTED) ............................................................................................... 107 CLEARANCE AND DIMENSIONAL DRAWINGS (PRINTED) .............................................................................. 108 COMIC BOOKS (PRINTED) ................................................................................................................. 108 DICTIONARIES (PRINTED) ................................................................................................................. 108 DIRECTORIES (PRINTED) ................................................................................................................... 108 EDUCATIONAL AND VOCATIONAL TEXTBOOKS (PRINTED) ........................................................................... 108 ENCYCLOPEDIAS (PRINTED) ............................................................................................................... 108 EXERCISE BOOKS (PRINTED) .............................................................................................................. 108 INSTRUCTION SHEETS AND BOOKLETS (PRINTED) .................................................................................... 108 LEISURE READING BOOKS (PRINTED) ................................................................................................... 108 MAGAZINES (PRINTED) ..................................................................................................................... 109 NON-SUBSCRIPTION MAGAZINES (PRINTED) .......................................................................................... 109 SUBSCRIPTION MAGAZINES (PRINTED) ................................................................................................. 109 NEWSPAPERS (PRINTED) ................................................................................................................... 109 NON-SUBSCRIPTION NEWSPAPERS (PRINTED) ........................................................................................ 109 SUBSCRIPTION NEWSPAPER (PRINTED) ................................................................................................. 109 OPERATION AND INSTRUCTION MANUALS (PRINTED) ................................................................................ 109 OWNER AND USER MANUALS (PRINTED) ............................................................................................... 109 PERIODICALS (PRINTED) ................................................................................................................... 109 PICTURE, DRAWING, AND COLORING BOOKS FOR CHILDREN (PRINTED) ........................................................ 110 PROMOTIONAL MATERIALS AND ANNUAL REPORTS (PRINTED)..................................................................... 110 DIRECT MAIL PRINTED MATERIALS – PROSPECTUS AND PRINTED MATERIALS ................................................. 110 REFERENCE BOOKS (PRINTED)............................................................................................................ 110 SHEET MUSIC (PRINTED) .................................................................................................................. 110 SONG BOOKS (PRINTED) ................................................................................................................... 110 TECHNICAL DIAGRAMS AND DRAWINGS (PRINTED) .................................................................................. 110 TERRESTRIAL AND CELESTIAL GLOBES .................................................................................................. 110 TRADING CARDS ............................................................................................................................. 110
56 FURNITURE AND FURNISHINGS ....................................................................... 110 FURNITURE AND FURNISHINGS ............................................................................................................ 110 ACCOMMODATION FURNITURE ............................................................................................................ 110 BABY AND TODDLER ACCESSORIES ....................................................................................................... 110 CAR SEATS .................................................................................................................................... 111 POTTY SEATS ................................................................................................................................. 111 HOME ACCESSORIES ........................................................................................................................ 111
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60 TEACHING AIDS, MATERIALS, ARTS, CRAFTS, TOYS & GAMES .............................. 111 TEACHING AIDS, TEACHING MATERIALS, ARTS, CRAFTS AND TOYS .............................................................. 111 PROFESSIONAL TEACHING AIDS AND MATERIALS ..................................................................................... 111 HEALTH EDUCATION, NUTRITION & FOOD PREPARATION INSTRUCTIONAL MATERIALS ...................................... 111 RECIPE BOOKS OR COOK BOOKS ......................................................................................................... 111 TOYS AND GAMES ............................................................................................................................ 111 ACTIVE PLAY EQUIPMENT AND ACCESSORIES .......................................................................................... 111 DRAMATIC PLAY EQUIPMENT AND ACCESSORIES ...................................................................................... 111 COSTUMES OR ACCESSORIES .............................................................................................................. 111 COSTUME MASKS SOLD SEPARATELY .................................................................................................... 111 GAMES ......................................................................................................................................... 111 VIDEO GAMES ................................................................................................................................ 111 DOWNLOADABLE GAMES.................................................................................................................... 112 TOYS ........................................................................................................................................... 112
70 MISCELLANEOUS SERVICES ............................................................................. 112 MISCELLANEOUS SERVICES ................................................................................................................ 112 APPRAISAL SERVICES ........................................................................................................................ 112 AUDIO PRODUCTION ........................................................................................................................ 112 CANCELLATION FEES ........................................................................................................................ 112 CONSULTING SERVICES ..................................................................................................................... 112 CONSULTING SERVICES ASSOCIATED WITH A SALE OF TPP ........................................................................ 112 BUSINESS CONSULTING ..................................................................................................................... 113 CONSULTING SERVICES RELATED TO THE SALE OF SOFTWARE DELIVERED ELECTRONICALLY ............................... 113 CUSTOMER SERVICE ......................................................................................................................... 113 DAMAGE PAYMENTS ......................................................................................................................... 113 DEMURRAGE .................................................................................................................................. 113 DIGITAL SSL CERTIFICATE SERVICES ................................................................................................... 113 DRAFTING SERVICES ........................................................................................................................ 114 EDGAR ELECTRONIC DELIVERY .......................................................................................................... 114 EXPEDITE FEES ............................................................................................................................... 115 FORESTRY SERVICES ........................................................................................................................ 115 GIFT CERTIFICATES ......................................................................................................................... 115 GIFT WRAPPING SERVICES ................................................................................................................ 115 HOME WARRANTY COVERING REAL AND PERSONAL PROPERTY .................................................................... 115 HOME WARRANTY COVERING REAL PROPERTY ONLY ................................................................................ 116 HOSTED SERVICES DELIVERED VIA EMAIL .............................................................................................. 116 HOSTED SERVICES DELIVERED VIA FAX ................................................................................................. 116 HOSTED SERVICES DELIVERED VIA MAIL ............................................................................................... 116 IDENTITY THEFT PROTECTION SERVICES ............................................................................................... 116 INFORMATION SERVICES - SUBSTANTIALLY DIFFERENT DELIVERABLE ............................................................ 117 INSTALLATION SERVICE CHARGES ........................................................................................................ 117 INSTALLATION SERVICE CHARGES PROVIDED BY THE SELLER OF TPP ............................................................ 117 LAB AND TESTING SERVICES .............................................................................................................. 117 MANUFACTURER‘S COUPONS .............................................................................................................. 117 MEMBERSHIP DISCOUNT CARDS .......................................................................................................... 118 MEMBERSHIP DUES .......................................................................................................................... 118 1245B1234BMEMBERSHIP DUES PAID TO A HEALTH OR RECREATIONAL CLUB ................................................................. 118 1246B1235BMEMBERSHIP DUES PAID TO A PROFESSIONAL ORGANIZATION .................................................................... 118 MONOGRAMMING CLOTHING .............................................................................................................. 118 MONOGRAMMING LINENS .................................................................................................................. 118 MOVING SERVICES ........................................................................................................................... 118 PROFESSIONAL SERVICES (LEGAL, CPA) ............................................................................................... 118 RENTAL OF EQUIPMENT WITH AN OPERATOR .......................................................................................... 119 RENTAL OF EQUIPMENT WITHOUT AN OPERATOR ..................................................................................... 119
XXIV
REPAIR SERVICES INCLUDING TANGIBLE PERSONAL PROPERTY .................................................................... 119 REPAIR SERVICES TO TANGIBLE PERSONAL PROPERTY .............................................................................. 119 RESTOCKING FEES ........................................................................................................................... 119 ROYALTIES .................................................................................................................................... 119 SEMINAR CLASSES ........................................................................................................................... 119 SOFTWARE INSTALLATION CHARGES ..................................................................................................... 120 SOFTWARE TRAINING SERVICES .......................................................................................................... 120 STARTUP SERVICES .......................................................................................................................... 120 STORE COUPONS (DISCOUNTS) .......................................................................................................... 120 SURVEYING SERVICES ....................................................................................................................... 120 TRADE-IN ALLOWANCE ..................................................................................................................... 121 WAIVER FEE .................................................................................................................................. 121
72 BUILDING, CONSTRUCTION, AND MAINTENANCE SERVICES .................................. 121 BUILDING, CONSTRUCTION, AND MAINTENANCE SERVICES ......................................................................... 121 BUILDING CONSTRUCTION, SUPPORT, MAINTENANCE, AND REPAIR SERVICES ................................................. 121 BUILDING SUPPORT SERVICES ............................................................................................................ 121 BUILDING SUPPORT SERVICES – MAINTENANCE TO REAL PROPERTY ONLY ..................................................... 121 BUILDING SUPPORT SERVICES – REPAIRS TO REAL PROPERTY ONLY ............................................................. 122 BUILDING SYSTEMS MAINTENANCE AND REPAIR - ENVIRONMENTAL COSTS ..................................................... 122 BUILDING SYSTEMS MAINTENANCE AND REPAIR - TIME AND MATERIALS - LABOR ............................................ 122 BUILDING SYSTEMS MAINTENANCE AND REPAIR TIME AND MATERIALS - MATERIAL .......................................... 122 BUILDING SYSTEMS MAINTENANCE AND REPAIR - LABOR ONLY ................................................................... 123 BUILDING SYSTEMS MAINTENANCE AND REPAIR - LUMP SUM ...................................................................... 123 BUILDING SYSTEMS MAINTENANCE AND REPAIR - MATERIAL ONLY ............................................................... 123 FLOORING SERVICES ........................................................................................................................ 123 FLOOR COVERING INSTALLATION OR MAINTENANCE .................................................................................. 123 GROUNDS MAINTENANCE SERVICES ..................................................................................................... 123 LANDSCAPING SERVICES .................................................................................................................... 123 LAWN CARE ................................................................................................................................... 123 SNOW REMOVAL ............................................................................................................................. 124 PEST CONTROL ............................................................................................................................... 124 SITE PREPARATION SERVICES ............................................................................................................. 124 DEMOLITION SERVICES ..................................................................................................................... 124 GENERAL BUILDING CONSTRUCTION ..................................................................................................... 124 COMMERCIAL OR INDUSTRIAL CONSTRUCTION ........................................................................................ 124 COMMERCIAL OR INDUSTRIAL CONSTRUCTION – MAINTENANCE ONLY ........................................................... 124 COMMERCIAL OR INDUSTRIAL CONSTRUCTION – REMODELING ONLY ............................................................ 125 COMMERCIAL OR INDUSTRIAL CONSTRUCTION – REPAIRS ONLY .................................................................. 125 CONSTRUCTION CONTRACTS - NEW CONSTRUCTION BY A CONTRACTOR ........................................................ 125 CONSTRUCTION CONTRACTS - RENOVATION/REMODEL BY A CONTRACTOR ..................................................... 125 NEW CONSTRUCTION ....................................................................................................................... 125 SITE PREPARATION SERVICES – SITE REPAIRS ........................................................................................ 125
73 INDUSTRIAL PRODUCTION AND MANUFACTURING SERVICES ................................ 126 INDUSTRIAL PRODUCTION AND MANUFACTURING SERVICES ........................................................................ 126 MACHINING AND PROCESSING SERVICES ............................................................................................... 126 COATING SERVICES .......................................................................................................................... 126 PAINTING SERVICES ......................................................................................................................... 126 HEAT TREATMENT SERVICES .............................................................................................................. 126 MACHINING SERVICES ...................................................................................................................... 126 GRINDING SERVICES ........................................................................................................................ 126 WELDING AND BRAZING AND SOLDERING SERVICES ................................................................................. 126 ARC WELDING SERVICES ................................................................................................................... 126 MANUFACTURING SUPPORT SERVICES ................................................................................................... 126
XXV
FILLING SERVICES ........................................................................................................................... 126 LIQUID FILLING SERVICES ................................................................................................................. 127 MATERIAL TREATMENT ..................................................................................................................... 127 FIRE PROTECTION MATERIAL TREATMENT SERVICES ................................................................................. 127 MFG. EQUIPMENT MAINTENANCE AND REPAIR SERVICES ........................................................................... 127 MANUFACTURING EQUIPMENT MAINTENANCE SERVICES ............................................................................. 127 MANUFACTURING EQUIPMENT REPAIR SERVICES...................................................................................... 127 PACKAGING SERVICES ....................................................................................................................... 127 MACHINE ASSISTED PACKAGING SERVICES ............................................................................................. 127 PLASTIC AND CHEMICAL INDUSTRIES .................................................................................................... 127 PETROCHEMICAL AND PLASTIC PRODUCTION .......................................................................................... 127 PETROLEUM REFINING SERVICES ......................................................................................................... 128
76 INDUSTRIAL CLEANING SERVICES .................................................................... 128 INDUSTRIAL CLEANING SERVICES ........................................................................................................ 128 CLEANING AND JANITORIAL SERVICES ................................................................................................... 128 GENERAL BUILDING AND OFFICE CLEANING SERVICES ............................................................................... 128 BUILDING CLEANING SERVICES ........................................................................................................... 128 TRANSPORT VEHICLE CLEANING ........................................................................................................... 128 CAR OR BOAT DETAILING ................................................................................................................... 128 DECONTAMINATION SERVICES ............................................................................................................ 128 DISINFECTION ................................................................................................................................ 128 DISINFECTION OR DEODORIZING SERVICES ............................................................................................ 128 HAZARDOUS MATERIAL DECONTAMINATION ........................................................................................... 128 ASBESTOS DECONTAMINATION OR REMOVAL .......................................................................................... 129 HAZARDOUS WASTE DISPOSAL ........................................................................................................... 129 REFUSE DISPOSAL AND TREATMENT ..................................................................................................... 129 COMMERCIAL REFUSE DISPOSAL AND TREATMENT .................................................................................... 129 RESIDENTIAL REFUSE DISPOSAL AND TREATMENT .................................................................................... 129 REFUSE REMOVAL ............................................................................................................................ 129 COMMERCIAL REFUSE REMOVAL .......................................................................................................... 130 RESIDENTIAL REFUSE REMOVAL .......................................................................................................... 130
77 ENVIRONMENTAL SERVICES ............................................................................ 130 ENVIRONMENTAL SERVICES ................................................................................................................ 130 ENVIRONMENTAL MANAGEMENT .......................................................................................................... 130 POLLUTION INVESTIGATION SERVICES .................................................................................................. 130 POLLUTION CONTROL EQUIPMENT ....................................................................................................... 130
78 TRANSPORTATION AND STORAGE AND MAIL SERVICES ........................................ 131 TRANSPORTATION AND STORAGE AND MAIL SERVICES .............................................................................. 131 MAIL AND CARGO TRANSPORT ............................................................................................................ 131 POSTAL, SMALL PARCEL, AND COURIER SERVICES .................................................................................... 131 DIRECT MAIL DELIVERED VIA USPS ..................................................................................................... 131 ROAD CARGO TRANSPORT ................................................................................................................. 131 INTERSTATE TRANSPORTATION SERVICES .............................................................................................. 131 INTRASTATE TRANSPORTATION SERVICES .............................................................................................. 132 PASSENGER TRANSPORT .................................................................................................................... 132 PASSENGER ROAD TRANSPORTATION .................................................................................................... 132 LIMOUSINE SERVICES ....................................................................................................................... 132 SHIPPING AND HANDLING CHARGES ..................................................................................................... 132 MATERIAL PACKING AND HANDLING ..................................................................................................... 132 HANDLING CHARGES RELATED TO EXEMPT PRODUCTS .............................................................................. 133 MANDATORY HANDLING CHARGES ....................................................................................................... 133
XXVI
OPTIONAL HANDLING CHARGES .......................................................................................................... 133 SHIPPING ...................................................................................................................................... 133 COMMON CARRIER DELIVERY ............................................................................................................. 133 COMMERCIAL CARRIER DELIVERY -- FOB DESTINATION; FREIGHT ACTUAL COST ............................................. 134 COMMON CARRIER DELIVERY – FOB ORIGIN; FREIGHT ACTUAL COST .......................................................... 134 CONTRACT CARRIER DELIVERY ........................................................................................................... 134 CONTRACT CARRIER DELIVERY -- FOB DESTINATION, FREIGHT ACTUAL COST ................................................ 135 CONTRACT CARRIER DELIVERY – FOB ORIGIN ....................................................................................... 135 SHIPPING CHARGES RELATED TO EXEMPT SALES ..................................................................................... 135 VENDOR VEHICLE DELIVERIES ............................................................................................................ 135 VENDOR VEHICLE DELIVERIES – FOB DESTINATION; FREIGHT ACTUAL COST ................................................. 136 VENDOR VEHICLE DELIVERIES – FOB ORIGIN; FREIGHT ACTUAL COST ......................................................... 136 STORAGE ...................................................................................................................................... 136 SPECIALIZED WAREHOUSING AND STORAGE ........................................................................................... 136 WAREHOUSING EQUIPMENT AND SUPPLIES ............................................................................................. 136 TRANSPORTATION REPAIR OR MAINTENANCE SERVICES ............................................................................. 137 VEHICLE MAINTENANCE AND REPAIR SERVICES ....................................................................................... 137 AIRCRAFT REPAIR ............................................................................................................................ 137 RAILWAY AND TRAMWAY CARS REPAIR ................................................................................................. 137
80 MANAGEMENT AND ADMINISTRATIVE SERVICES ................................................. 137 MANAGEMENT AND ADMINISTRATIVE SERVICES ....................................................................................... 137 BUSINESS ADMINISTRATION SERVICES .................................................................................................. 137 BUSINESS FACILITIES OVERSIGHT........................................................................................................ 137 BUSINESS PROFIT ............................................................................................................................ 137 MANAGEMENT SUPPORT SERVICES ....................................................................................................... 138 OVERHEAD BUSINESS EXPENSES .......................................................................................................... 138 HUMAN RESOURCES SERVICES ............................................................................................................ 138 TEMPORARY PERSONNEL SERVICES ...................................................................................................... 138 TEMPORARY CLERICAL OR ADMINISTRATIVE ASSISTANCE ........................................................................... 138 MARKETING AND DISTRIBUTION .......................................................................................................... 138 MAILING SERVICES .......................................................................................................................... 138 MAILING LIST COMPILATION SERVICES ................................................................................................. 138 SALES AND BUSINESS PROMOTION ACTIVITIES ........................................................................................ 139 PROMOTIONAL MERCHANDISE ............................................................................................................. 139 TRADE SHOWS AND EXHIBITS ............................................................................................................. 139 AUTO SHOWS OR OTHER EXHIBITS ...................................................................................................... 139 REAL ESTATE SERVICES .................................................................................................................... 139 LEASE AND RENTAL OF PROPERTY OR BUILDING ...................................................................................... 139 LAND LEASES ................................................................................................................................. 139 TRADE POLICY AND SERVICE .............................................................................................................. 139 INTERNATIONAL TRADE SERVICES........................................................................................................ 139 IMPORT PROCUREMENT SERVICES ........................................................................................................ 140
81 ENGINEERING, RESEARCH, TECHNOLOGY BASED SERVICE .................................... 140 ENGINEERING, RESEARCH AND TECHNOLOGY BASED SERVICES .................................................................... 140 COMPUTER SERVICES ....................................................................................................................... 140 DATA SERVICES .............................................................................................................................. 140 DATA PROCESSING OR PREPARATION SERVICES ....................................................................................... 140 DATA PROCESSING OR PREPARATION SERVICES W/ TPP ............................................................................ 140 INTERNET SERVICES ......................................................................................................................... 140 APPLICATION SERVICE PROVIDERS ....................................................................................................... 140 BUSINESS USE APPLICATION SERVICE PROVIDERS ................................................................................... 141 NON-BUSINESS USE APPLICATION SERVICE PROVIDERS ............................................................................. 141 ELECTRONIC MAIL SERVICE PROVIDER .................................................................................................. 141
XXVII
INTERNET AND EMAIL SECURITY SERVICES ............................................................................................. 141 INTERNET DOMAIN NAMES ................................................................................................................ 141 INTERNET SERVICE PROVIDERS (ISP)................................................................................................... 142 INTERNET SERVICE PROVIDERS (ISP) – PERSONAL USE ............................................................................ 142 WEB SEARCH ENGINE PROVIDERS ....................................................................................................... 142 WORLD WIDE WEB (WWW) SITE DESIGN SERVICES ............................................................................... 142 WORLD WIDE WEB (WWW) SITE OPERATION HOST SERVICES .................................................................. 142 SOFTWARE MAINTENANCE ................................................................................................................. 142 SOFTWARE MAINTENANCE OR SUPPORT FEES ......................................................................................... 142 SOFTWARE MANDATORY MAINTENANCE AGREEMENT ................................................................................ 142 BUSINESS USE SERVICES AND UPGRADES VIA ELECTRONIC DOWNLOAD ......................................................... 142 SOFTWARE OPTIONAL MAINTENANCE AGREEMENT ................................................................................... 143 SOFTWARE OPTIONAL MAINTENANCE AGREEMENT – LABOR ONLY ............................................................... 143 SOFTWARE OPTIONAL MAINTENANCE AGREEMENT – SERVICES AND UPGRADES ............................................... 143 SERVICES AND SOFTWARE UPGRADES FOR ENTERPRISE USE SOFTWARE ........................................................ 144 SERVICES AND SOFTWARE UPGRADES FOR ENTERPRISE USE SOFTWARE VIA ELECT DNLD .................................. 145 BUSINESS USE SERVICES AND UPGRADES FOR ENTERPRISE USE SOFTWARE VIA ELECT DNLD .............................. 146 SERVICES AND SOFTWARE UPGRADES VIA TANGIBLE MEDIUM ..................................................................... 146 SERVICES AND UPGRADES VIA ELECTRONIC DOWNLOAD ............................................................................ 147 BUSINESS USE SERVICES UPGRADES VIA ELECTRONIC DOWNLOAD ............................................................... 147 NON-BUSINESS USE SERVICES AND UPGRADES VIA ELECTRONIC DOWNLOAD .................................................. 148 SOFTWARE OPTIONAL MAINTENANCE AGREEMENT – UPGRADES ONLY .......................................................... 148 SOFTWARE UPGRADES DELIVERED VIA ELECTRONIC DOWNLOAD .................................................................. 148 BUSINESS USE SOFTWARE UPGRADES DELIVERED VIA ELECTRONIC DOWNLOAD .............................................. 149 NON-BUSINESS USE SOFTWARE UPGRADES DELIVERED VIA ELECTRONIC DOWNLOAD ....................................... 149 SOFTWARE UPGRADES DELIVERED VIA TANGIBLE MEDIUM ......................................................................... 149 SOFTWARE PATCHES AND UPGRADES .................................................................................................... 150 SOFTWARE PATCHES AND UPGRADES DELIVERED VIA ELECTRONIC DOWNLOAD ............................................... 150 BUSINESS USE SOFTWARE PATCHES AND UPGRADES DELIVERED VIA ELECTRONIC DOWNLOAD ............................ 150 NON-BUSINESS USE SOFTWARE PATCHES AND UPGRADES DELIVERED VIA ELECTRONIC DOWNLOAD ..................... 150 SOFTWARE PATCHES AND UPGRADES DELIVERED VIA TANGIBLE MEDIUM ....................................................... 150 SOFTWARE OR HARDWARE ENGINEERING .............................................................................................. 150 CUSTOMIZING CANNED OR PRE-WRITTEN SOFTWARE ................................................................................ 151 SYSTEM ADMINISTRATORS ................................................................................................................. 151 BUNDLED HARDWARE/SOFTWARE MAINTENANCE AND PHONE TECH SUPPORT ................................................. 151 COMPUTER HARDWARE MAINTENANCE AND SUPPORT ............................................................................... 151 COMPUTER HARDWARE MANDATORY MAINTENANCE AGREEMENTS ............................................................... 151 COMPUTER HARDWARE OPTIONAL MAINTENANCE AGREEMENTS .................................................................. 151 COMPUTER HARDWARE OPTIONAL MAINTENANCE AGREEMENT COVERING LABOR ONLY ..................................... 151 COMPUTER HARDWARE OPTIONAL MAINTENANCE AGREEMENTS COVERING BOTH PARTS AND LABOR ..................... 152 COMPUTER HARDWARE OPTIONAL MAINTENANCE AGREEMENTS COVERING PARTS ONLY .................................... 152 COMPUTER HARDWARE THIRD PARTY WARRANTIES ................................................................................. 152 COMPUTER HARDWARE MANDATORY THIRD PARTY WARRANTIES ................................................................ 152 COMPUTER HARDWARE OPTIONAL THIRD PARTY WARRANTIES ................................................................... 152 ON-SITE TECHNICAL SUPPORT ........................................................................................................... 153 OFF-SITE TECHNICAL SUPPORT AND HELP DESK SERVICES ........................................................................ 153
82 EDITORIAL, DESIGN, GRAPHIC, FINE ART SERVICES ........................................... 153 EDITORIAL, DESIGN, GRAPHIC AND FINE ART SERVICES ............................................................................ 153 ADVERTISING ................................................................................................................................. 153 ADVERTISING AGENCY SERVICES ......................................................................................................... 153 BROADCAST ADVERTISING ................................................................................................................. 153 TELEVISION ADVERTISING ................................................................................................................. 154 MEDIA PLACEMENT AND FULFILLMENT................................................................................................... 154 EMAIL MARKETING .......................................................................................................................... 154
XXVIII
ADVERTISING -- PRINT PLACEMENT...................................................................................................... 154 ADVERTISING SPACE -- RADIO PLACEMENT ............................................................................................ 154 ADVERTISING SPACE --TELEVISION PLACEMENT ...................................................................................... 154 ADVERTISING SPACE -- WEB MARKETING .............................................................................................. 154 1392B1381BPRINT ADVERTISING ........................................................................................................................ 154 MAGAZINE ADVERTISING ................................................................................................................... 154 TRADE, SERVICE DIRECTORY, YELLOW PAGE ADVERTISING ........................................................................ 155 GRAPHIC DESIGN ............................................................................................................................ 155 ART DESIGN SERVICES ..................................................................................................................... 155 COMPUTER GENERATED DESIGN SERVICES ............................................................................................. 155 GRAPHIC DESIGN – NO PRODUCTION ................................................................................................... 155 REPRODUCTION SERVICES ................................................................................................................. 155 PRINTING ...................................................................................................................................... 155 VIDEO PRODUCTION ........................................................................................................................ 155 WRITING AND TRANSLATION SERVICES ................................................................................................. 155 EDITORIAL AND EDITORIAL SUPPORT SERVICES ...................................................................................... 155 EDITING SERVICES W/TPP ................................................................................................................ 155 EDITING SERVICES W/OUT TPP .......................................................................................................... 156
83 PUBLIC UTILITIES, PUBLIC SECTOR RELATED SERVICES ...................................... 156 PUBLIC UTILITIES AND PUBLIC SECTOR RELATED SERVICES ........................................................................ 156 INFORMATION SERVICES ................................................................................................................... 156 INFORMATION SERVICES DELIVERED ELECTRONICALLY .............................................................................. 156
84 FINANCIAL AND INSURANCE SERVICES ............................................................. 157 FINANCIAL AND INSURANCE SERVICES .................................................................................................. 157 ACCOUNTING AND AUDITING SERVICES ................................................................................................. 157 ACCOUNTING SERVICES .................................................................................................................... 157 AUDIT SERVICES ............................................................................................................................. 157 AUDIT SERVICES INCLUDING TANGIBLE PERSONAL PROPERTY ..................................................................... 157 AUDIT SERVICES NOT INCLUDING TANGIBLE PERSONAL PROPERTY .............................................................. 157 TAXATION ISSUES AND TAX PREPARATION SERVICES ................................................................................ 157 TAX PREPARATION SERVICES .............................................................................................................. 157 BANKING AND INVESTMENT SERVICES ................................................................................................... 157 INVESTMENT ADVICE SERVICES ........................................................................................................... 158 MARKET DATA ................................................................................................................................ 158 CREDIT AGENCIES ........................................................................................................................... 158 CREDIT REPORTING SERVICES ............................................................................................................ 158 DEVELOPMENT FINANCE .................................................................................................................... 158 DEBT MANAGEMENT ......................................................................................................................... 158 DEBT COLLECTION SERVICES .............................................................................................................. 158
85 HEALTHCARE SERVICES .................................................................................. 158 HEALTHCARE SERVICES ..................................................................................................................... 158 MEDICAL PRACTICE .......................................................................................................................... 159 DENTAL SERVICES ........................................................................................................................... 159 MEDICAL DOCTORS SPECIALIST SERVICES ............................................................................................. 159
86 EDUCATION AND TRAINING SERVICES .............................................................. 159 EDUCATION AND TRAINING SERVICES ................................................................................................... 159 VOCATIONAL TRAINING ..................................................................................................................... 159 SCIENTIFIC AND VOCATIONAL TRAINING SERVICES .................................................................................. 159 COMPUTER VOCATIONAL TRAINING SERVICES ......................................................................................... 159
XXIX
90 TRAVEL, FOOD, LODGING, ENTERTAINMENT SERVICES ........................................ 160 TRAVEL, FOOD, LODGING AND ENTERTAINMENT SERVICES ......................................................................... 160 REIMBURSED EXPENSES RELATED TO A TAXABLE SERVICE .......................................................................... 160 RESTAURANTS AND CATERING SERVICES ............................................................................................... 160 BANQUET AND CATERING SERVICES ..................................................................................................... 160 CATERING SERVICES ........................................................................................................................ 160 TRAVEL COSTS RELATED TO SOFTWARE INSTALLATION CHARGES................................................................. 160 TRAVEL COSTS RELATED TO TRAINING CHARGES ..................................................................................... 160 TRAVEL FACILITATION SERVICES ......................................................................................................... 160 TRAVEL AGENT SERVICES .................................................................................................................. 160 TOUR ARRANGEMENT SERVICES .......................................................................................................... 161
91 PERSONAL AND DOMESTIC SERVICES ............................................................... 161 PERSONAL AND DOMESTIC SERVICES .................................................................................................... 161 DOMESTIC AND PERSONAL ASSISTANCE SERVICES .................................................................................... 161 LAUNDERING SERVICES ..................................................................................................................... 161 LAUNDRY SERVICES WITHOUT UNIFORM RENTAL ..................................................................................... 161 LAUNDRY SERVICES INCLUDING UNIFORM RENTAL ................................................................................... 161 PERSONAL CARE SERVICES ................................................................................................................ 161 INFANT AND CHILD DAYCARE SERVICES ................................................................................................ 161 PERSONAL ITEM CARE AND STORAGE .................................................................................................... 161 VALET SERVICES ............................................................................................................................. 162 PERSONAL APPEARANCE SERVICES ....................................................................................................... 162 SPA AND WORKOUT AND REJUVENATION FACILITIES ................................................................................ 162 EXERCISE CLASSES .......................................................................................................................... 162
92 NATIONAL DEFENSE, SECURITY, SAFETY SERVICES ............................................. 162 NATIONAL DEFENSE, SECURITY AND SAFETY SERVICES ............................................................................. 162 PUBLIC ORDER AND SAFETY SERVICES .................................................................................................. 162 POLICE SERVICES ............................................................................................................................ 162 SECURITY AND PERSONAL SAFETY SERVICES .......................................................................................... 162 DETECTIVE SERVICES ....................................................................................................................... 163 GUARD SERVICES ............................................................................................................................ 163 ARMORED CAR SERVICES................................................................................................................... 163
93 POLITICS AND CIVIC AFFAIRS SERVICES ........................................................... 163 POLITICS AND CIVIC AFFAIRS SERVICES ................................................................................................ 163 COMMUNITY AND SOCIAL SERVICES ..................................................................................................... 163 EMPLOYMENT SERVICES .................................................................................................................... 163 EMPLOYEE RECRUITING SERVICES ....................................................................................................... 163
95 MAINTENANCE AGREEMENTS ........................................................................... 164 MAINTENANCE AGREEMENTS .............................................................................................................. 164 MANDATORY MAINTENANCE AGREEMENTS ............................................................................................. 164 MANDATORY MAINTENANCE AGREEMENTS COVERING LABOR ONLY .............................................................. 165 MANDATORY MAINTENANCE AGREEMENTS COVERING BOTH LABOR AND PARTS ............................................... 165 OPTIONAL MAINTENANCE AGREEMENTS ................................................................................................ 166 MAINTENANCE AGREEMENT FOR BROADCAST EQUIPMENT ONLY .................................................................. 166 OPTIONAL MAINTENANCE AGREEMENTS – NOT PURCHASED IN CONJUNCTION WITH TPP ................................... 167 OPTIONAL MAINTENANCE AGREEMENTS COVERING LABOR ONLY – NOT PURCHASED IN CONJUNCTION WITH TPP .... 167 OPTIONAL MAINTENANCE AGREEMENTS COVERING BOTH LABOR AND PARTS – NOT PURCHASED IN CONJUNCTION WITH
TPP............................................................................................................................................. 167 OPTIONAL MAINTENANCE AGREEMENTS – PURCHASED AT TIME OF THE SALE OF TPP ....................................... 168
XXX
OPTIONAL MAINTENANCE AGREEMENTS COVERING LABOR ONLY – PURCHASED AT THE TIME OF THE SALE OF TPP .. 168 OPTIONAL MAINTENANCE AGREEMENTS COVERING BOTH PARTS AND LABOR – PURCHASED AT THE TIME OF THE SALE OF
TPP............................................................................................................................................. 168
99 MANUFACTURING EQUIPMENT ......................................................................... 169 MANUFACTURING EQUIPMENT ............................................................................................................. 169 ALABAMA MANUFACTURING MACHINE RATES .......................................................................................... 169 MACHINERY FOR NEW BUSINESS ......................................................................................................... 169 REPLACEMENT MACHINERY AND EQUIPMENT ........................................................................................... 169
AA RAW MATERIALS .......................................................................................... 169 AA RAW MATERIALS ........................................................................................................................ 169
a
0B0BONESOURCE PRODUCT DEFINITIONS GUIDE Introduction
This guide is intended to assist you in selecting the products in the ONESOURCE Indirect Tax Product
Tree that will provide the most accurate tax determination for your products and services. The
ONESOURCE Indirect Tax Product Tree provides an extensive product taxability matrix, containing rules
for hundreds of products and services. Since no one understands your business better than you do we
are providing this guide to assist you in making the most informed tax mapping decisions based on your
business‘ needs. Please be aware that ONESOURCE Indirect Tax does not provide accounting or legal
advice and recommends that our clients seek the advice of a legal or tax professional for issues of an
individualized nature.
How to Use This Guide
The ONESOURCE Indirect Tax Product Tree is an extensive product taxability matrix containing rules for
hundreds of products and services organized hierarchically based on parent product category (product
type). It is recommended that you select the products that fit your company‘s goods or services as
precisely as possible to help ensure accurate taxability. Our staff of tax experts is available to answer any
questions you have regarding any of our products.
If the product categories that your company requires are not currently maintained in the ONESOURCE
Indirect Tax Product Tree they may be requested for an additional fee. Based on the product taxability
needs and objectives of your company we will jointly develop a research plan for additional product
categories. The customized ONESOURCE Indirect Tax Tax Research offering gives you control in selecting
categories and granularity of your goods or services, maintenance of the tax matrix ensuring law changes
are captured, and access to tax research personnel to discuss interpretation of law.
Generic Products and Services
If the product category that your company requires is not currently maintained in the ONESOURCE
Indirect Tax Product Tree ONESOURCE Indirect Tax provides two generic product categories and two
generic service categories. We strongly recommended the use of a category that fits your company‘s
good or service as precisely as possible to help you ensure accurate taxability for your goods and
services. These categories are provided for your convenience and should only be used when you are
confident that your product is in fact taxable or exempt in all jurisdictions and no other ONESOURCE
Indirect Tax product can be used.
b
Generic Taxable Product……………………………………………………………………….01/GC66
Taxable Gift Basket...............................................................01.100/GF9B
Generic Non-Taxable Product………………………………………………………………..02/GF3A
Exempt Gift Baskets..............................................................02.100/G8C4
Generic Taxable Service...........................................................................03/SB9G
Generic Non-Taxable Service....................................................................04/S33S
The information in this guide was last updated on Thursday, February 16, 2012
1
10 Live Plant and Animal Material
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Live Plant and Animal Materials
10 G24X Good
Live plant and animal materials are
materials derived from live plants
and animals.
Agricultural Lime 1019.200 G27C Good
A calcium compound for improving
crops grown in soils deficient in lime. Used for agricultural purposes
by farms, dairies, and ranches.
Agricultural Pesticides,
Insecticides, and
Herbicides
1019.100 GC92 Good
A substance or preparation used for
killing insects, plants, or weeds used for agricultural purposes by
dairies, farms, and ranches.
Animal Feed 1012 G45Q Good
Animal feed is feed that is given to
animals to provide them with a healthy and nutritious diet.
Dog and Cat Food 1012180 G9Q7 Good Plant or animal material intended for consumption by dogs or cats.
Treats or Snacks for Dogs
and Cats 10121806 G87A Good
Special dog or cat foods given as a reward or snack, and not as a
staple, are known as dog or cat
treats or snacks.
Livestock Feed and
Supplies 1012.100 G7B4 Good Livestock Feed and Supplies.
Livestock Feed 101215 GG58 Good Food items for farm animals and
livestock.
Livestock Medical and
Care Supplies 1012.130 GU92 Good
General over-the-counter items of
tangible personal property used to provide care and, or medical
treatment to livestock. Items include IV tubing and hoof knives.
OTC Livestock Medicine 1012.110 G9P9 Good
Drugs and preparations used to cure medical problems in livestock.
Items are available over the
counter and do not require a prescription.
Prescription Livestock
Medicine 1012.120 GS95 Good
Drugs and preparations used to cure medical problems in livestock.
A prescription from a licensed veterinarian is required.
Domestic Pet Products 1011 G59D Good Products used for the care and entertainment of domestic animals.
2
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Domestic Pet Treatments
and Accessories and Equipment
101113 G74P Good
Products used for the grooming of domestic animals, including pet
shampoos and conditioners, nail clippers, harnesses, bathing tubs,
etc.
Dietary Supplements for
Animal Use 10113.410 G52R Good
A product ingested and used to
supplement the diet of an animal.
Supplement is sold by a Veterinarian to the final consumer.
Medicated Pet Treatments 10111305 G8J9 Good
Medicated products used for pet grooming and treatment, including
flea and tick shampoos and conditioners, flea and tick powders,
etc.
Over-The-Counter Drugs for Animal Use
10111305.100 GR52 Good
Drugs for animal use sold by
veterinary hospitals and other
medical facilities. No prescription is required.
(Any non-prescription drug.)
Over-The-Counter
Products for Animal Use (Not Part of a Treatment
Plan)
10111305.200 G38H Good
Products for animal use sold by veterinary hospitals and other
medical facilities. The products are not sold in connection with the
treatment plan of an animal. No
prescription is required.
OTC Pet Foods 10111305.502 G5N8 Good
Food prepared for domestic
animals that is available over-the-counter without a prescription.
Over-The-Counter Products for Animal Use
(Part of a Treatment Plan)
10111305.300 G9J3 Good
Products for animal use sold by veterinary hospitals and other
medical facilities. The products are sold in connection with the
treatment plan of an animal. No
prescription is required.
Prescription Drugs Sold
for Animal Use 10111305.400 G67R Good
Drugs for animal use sold by
veterinary hospitals and other medical facilities. A prescription is
required and the Federal Legend or Veterinary Label is included on the
packaging.
Prescription Drugs for Animal Use Sold by a
Distributor
10111305.410 G58J Good
A retail sale of prescription drugs
for animal use sold by a distributor.
An ongoing vet-patient relationship exists.
3
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Prescription Products Sold for Animal Use
10111305.500 GAJ7 Good
Products for animal use sold by veterinary hospitals and other
medical facilities. A prescription is required and the Federal Legend or
Veterinary Label is included on the
packaging
Prescription Pet Food 10111305.501 GCF5 Good
Food prepared for domestic
animals. A prescription from a licensed Veterinarian is required.
Wholesale OTC Drugs for
Animal Use - with Prof.
Svcs.
10111305.600 GCD2 Good
Over-the-counter drugs for animal use sold to a veterinarian for use in
the treatment of animals. The drugs are furnished in connection
with the provision of professional
services.
Wholesale OTC Drugs for Animal Use - Not
Separately Stated
10111305.602 GY72 Good
Over-the-counter drugs for animal
use sold to a veterinarian for use in the treatment of animals. The
drugs furnished are not separately stated from the charge for
professional services.
Wholesale OTC Drugs for
Animal Use - Separately Stated
10111305.601 G2E7 Good
Over-the-counter drugs for animal
use sold to a veterinarian for use in the treatment of animals. The
drugs furnished are separately
stated from the charge for professional services.
Wholesale OTC Drugs for
Animal Use w/out Prof. Svcs.
10111305.610 GN77 Good
Over-the-counter drugs for animal use sold to a veterinarian. The
drugs are not furnished in connection with the provision of
professional services.
Wholesale OTC Products
for Animal Use - w/ Prof. Svcs.
10111305.630 G56C Good
Over-the-counter products for
animal use sold to a veterinarian
for use in the treatment of animals. The drugs are furnished in
connection with the provision of professional services.
Wholesale OTC Products for Animal Use - Not
Separately Stated
10111305.632 GQ67 Good
Over-the-counter products for animal use sold to a veterinarian
for use in the treatment of animals.
The products furnished are not separately stated from the charge
for professional services.
4
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Wholesale OTC Products for Animal Use -
Separately Stated
10111305.631 G47F Good
Over-the-counter products for animal use sold to a veterinarian
for use in the treatment of animals. The products furnished are
separately stated from the charge
for professional services.
Wholesale OTC Products for Animal Use - w/out
Prof. Svcs.
1011305.620 G5V7 Good
Over-the-counter products for
animal use sold to a veterinarian. The drugs are not furnished in
connection with the provision of professional services.
Wholesale OTC Pet Food 10111305.770 G68P Good
Food prepared for domestic animals that is available over-the-
counter without a prescription.
Items are purchased and used by a Veterinarian.
Wholesale Prescription
Drugs for Animal Use w/
Prof. Svcs.
10111305.700 G2DF Good
Prescription drugs for animal use sold to a veterinarian for use in the
treatment of animals. The drugs are furnished in connection with
the provision of professional services.
Wholesale Prescription Drugs for Animal Use -
Not Separately Stated
10111305.702 GG54 Good
Prescription drugs for animal use sold to a veterinarian for use in the
treatment of animals. The drugs
furnished are not separately stated from the charge for professional
services.
Wholesale Prescription
Drugs for Animal Use - Separately Stated
10111305.701 GDF6 Good
Prescription drugs for animal use
sold to a veterinarian for use in the treatment of animals. The drugs
furnished are separately stated
from the charge for professional services.
Wholesale Prescription
Drugs for Animal use w/out Prof. Svcs.
10111305.710 G7X3 Good
Prescription drugs for animal use sold to a veterinarian for use in the
treatment of animals. The drugs are not sold in conjunction with the
provision of professional services.
Wholesale Prescription
Injections for Animal Use - Furnished w/out Prof.
Svcs.
10111305.750 GFF2 Good
Prescription drugs sold to a
veterinarian in liquid form to be
injected into animals. The injections are not furnished in
connection with any professional services.
Wholesale Prescription Injections for Animal Use
with Prof. Svcs.
10111305.740 G3CG Good Prescription drugs sold to a veterinarian in liquid form to be
injected into animals. The
5
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
injections are furnished in connection with professional
services.
Wholesale Prescription
Injections for Animal Use - Not Separately Stated
10111305.742 GG66 Good
Prescription drugs sold to a
veterinarian in liquid form to be injected into animals. The
injections are furnished in
connection with professional services.
Wholesale Prescription
Injections for Animal Use
- Separately Stated
10111305.741 G84K Good
Prescription drugs sold to a veterinarian in liquid form to be
injected into animals. The injections furnished are not
separately stated from the charge
for professional services.
Wholesale Prescription Products for Animal Use
w/ Prof. Svcs.
10111305.720 GCA5 Good
Prescription products for animal
use sold to a veterinarian for use in the treatment of animals. The
products are furnished in conjunction with the provision of
professional services.
Wholesale Prescription
Products for Animal Use - Not Separately Stated
10111305.722 G2J3 Good
Prescription products for animal
use sold to a veterinarian for use in the treatment of animals. The
products furnished are not
separately stated from the charge for professional services.
Wholesale Prescription Products for Animal Use -
Separately Stated
10111305.721 G43Z Good
Prescription products for animal use sold to a veterinarian for use in
the treatment of animals. The products furnished are separately
stated from the charge for
professional services.
Wholesale Prescription Products for Animal Use
w/out Prof. Svcs.
10111305.730 G7B6 Good
Prescription products for animal
use sold to a veterinarian for use in the treatment of animals. The
products are not sold in conjunction with the provision of professional
services.
Wholesale Prescription Pet Food
10111305.760 GH28 Good
Wholesale Prescription Pet Food:
Food prepared for domestic
animals. A prescription from a licensed Veterinarian is required.
Items are purchased and used by a Veterinarian.
Pet Grooming Products 10111302 G3DC Good Products used for the grooming of domestic animals, including pet
shampoos and conditioners, etc.
6
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Pet Toys 10111301 GF6D Good An object used in play by pet animals.
Wholesale Dietary
Supplements for Animal Use - w/out Prof. Svcs.
1011.200 G8T5 Good
A product ingested and used to supplement the diet of an animal.
The supplement is not sold in connection with any professional
services.
Wholesale Dietary
Supplements for Animal Use with Prof. Svcs.
1011.100 G2X8 Good
A product ingested and used to
supplement the diet of an animal.
The supplement is provided in conjunction with the provision of
professional services.
Wholesale Dietary
Supplements for Animal
Use - Not Separately Stated
1011.102 G94T Good
A product ingested and used to
supplement the diet of an animal. The charge for the supplement is
not separately stated from the
charge for professional services.
Wholesale Dietary Supplements for Animal
Use - Separately Stated
1011.101 G65S Good
A product ingested and used to
supplement the diet of an animal. The charge for the supplement is
separately stated from the charge for professional services.
Fertilizer 1017.100 G4FH Good
Any substance used to fertilize the soil, especially commercial or
chemical manure used for agricultural purposes by farms,
dairies, and ranches. Fertilizer is
purchased in quantities greater than 500 kb.
Floriculture and Silviculture Products
1016 GJA6 Good Floriculture and silviculture products
Cut Flowers 101617 G78G Good Cut flowers
Pest Control Products 1019 G6V5 Good
Those classes of substances which
are generally referred to as insecticides, pesticides, herbicides,
fungicides, germicides, nematicides, bactericides, viricides
that are of a chemical or biological
nature used either to regulate or manage another species defined as
a pest.
Seeds 1015.100 GBA7 Good
The fertilized, matured ovule of a
flowering plant, containing an embryo or rudimentary plant used
for agricultural purposes by farms,
dairies, and ranches. Seeds are purchased for non-domestic animal
7
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
consumption in quantities of 25 pounds or more.
11 Mineral, Textile, Inedible Plant, Animal Material
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Minerals, Textiles, Inedible
Plant and Animal Materials 11 GR48 Good
Minerals, textiles, inedible plant, and animal materials are natural
compounds formed through
geological processes and inedible materials derived from plants and
animals.
Earth and Stone 1111 G23P Good Earth and stone are soil and rocks
sold at retail.
12 Chemicals, Bio Chemicals, and Gas Materials
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Chemicals, Bio-Chemicals, and Gas Materials
12 GJ92 Good
Chemicals, bio chemicals, and gas
materials are substances with distinct molecular compositions and
substances in gaseous states.
Additives 1216 G7ED Good
Additives are materials added in
small amounts to a product to improve, strengthen, or otherwise
alter them.
(ONESOURCE Indirect Tax assumes
that the transaction is a retail sale to a consumer.)
Chemicals 12.100 G5T8 Good
Chemicals are substances with a distinct molecular composition that
are not used in the manufacturing process.
(ONESOURCE Indirect Tax assumes that the transaction is a retail sale
to a consumer.)
Elements and Gases 1214 GK35 Good
Elements and gases are substances
that cannot decompose or be transformed into other chemical
substances by ordinary chemical
processes as well as other substances in a gaseous state.
8
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Non Metals, Pure Gasses, and Elemental Gases
121419 G85F Good Non-metals and pure and elemental gases are chemical elements.
Sulfur S 12141912 G9P6 Good Sulfur S is a tasteless, odorless, multivalent non-metal.
Gases 12.200 GU37 Good Gases are substances in the gaseous state.
14 Paper Materials and Products
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Paper Materials and
Products 14 G7J3 Good
Paper materials and products are materials and products composed of
paper.
Paper Products 1411 GB3C Good Paper products
Novelty Paper 141116 GF2D Good Novelty paper
Album Paper or Tissues 14111614 G22K Good Album paper or tissues
Art or Craft Paper 14111606 GAH5 Good Art or craft paper
Banner Paper 14111613 GHC3 Good Banner paper
Business Cards 14111604 GR76 Good Business cards
Construction Paper 14111610 GP42 Good Construction paper
Cover Paper 14111609 G46U Good Cover paper
Gift Certificate Paper 14111608 GAJ3 Good Gift certificate paper
Gift Wrapping Paper or
Bags or Boxes 14111601 G67P Good
Gift wrapping paper or bags or
boxes
Greeting or Note or Post
Cards 14111605 GD98 Good Greeting or note or postcards
Invitation or
Announcement Cards 14111611 G67B Good Invitation or announcement cards
Lining Papers 14111616 GQ57 Good Lining papers
Poster Boards 14111607 G4P8 Good Poster boards
Poster Papers 14111615 G8K4 Good Poster papers
Personal Paper Products 141117 G3BF Good Items of tangible personal property
for personal use made of paper.
Facial Tissues 14111701 G5S9 Good Facial tissue refers to a class of soft, absorbent, disposable paper that is suitable for use on the face.
Paper Towels 14111703 GT73 Good Disposable towels made of absorbent paper.
Toilet Tissue 14111704 G2U9 Good A soft thin absorbent paper for use
9
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
in toilets.
Printing and Writing Paper 141115 GQ56 Good Printing and Writing Paper
Assorted Paper Kits 14111532 G28T Good Assorted Paper Kits
Blotter Paper 14111520 G9N3 Good Blotter Paper
Calculator or Cash Register Paper
14111515 GM28 Good Calculator or Cash Register Paper
Carbonless Paper 14111527 G5BH Good Carbonless Paper
Cardstock Papers 14111519 G8M9 Good Cardstock Papers
Computer Printout Paper 14111506 GCD3 Good Computer Printout Paper
Examination Booklets or Forms
14111533 G5M6 Good Examination Booklets or Forms
Facsimile Paper 14111508 G64K Good Facsimile Paper
Foolscap Sheets 14111524 G6BC Good Foolscap Sheets
Graph Paper 14111512 G2DC Good Graph Paper
Index Cards 14111518 G94U Good Index Cards
Label Papers 14111537 GE6D Good Label Papers
Ledger Paper 14111513 G7H3 Good Ledger Paper
Library Book or Borrowers
Card 14111536 GS62 Good Library Book or Borrowers Card
Log Books or Pads 14111531 G2K4 Good Log Books or Pads
Magnet Paper 14111528 G55J Good Magnet Paper
Mimeograph Paper 14111505 G7J2 Good Mimeograph Paper
Multipurpose Paper 14111525 G9R3 Good Multipurpose Paper
Music Score or Manuscript
Papers 14111534 G6F5 Good Music Score or Manuscript Papers
Notebook Filler Paper 14111516 G28E Good Notebook Filler Paper
Onion Skin Paper 14111501 G6V4 Good Onion Skin Paper
Paper Pads or Notebooks 14111514 G8DE Good Paper Pads or Notebooks
Parchment Paper 14111503 GA69 Good Parchment Paper
Plotter Paper 14111510 GN78 Good Plotter Paper
Printer or Copier Paper 14111507 G9C7 Good Printer or Copier Paper
Self Adhesive Note Paper 14111530 G8C9 Good Self Adhesive Note Paper
Stationery Paper 14111509 GFC6 Good Stationery Paper
Telegraph Papers 14111535 GB4K Good Telegraph Papers
Telephone Message Pads 14111526 G8C7 Good Telephone Message Pads or Books
10
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
or Books
Telex Rolls 14111529 GBB3 Good Telex Rolls
Tracing Paper 14111523 GJ76 Good Tracing Paper
Tractor Feed Paper 14111504 G6P7 Good Tractor Feed Paper
Vellum Paper 14111502 GGE3 Good Vellum Paper
Writing Paper 14111511 GG29 Good Writing Paper
15 Fuels, Additives, Lubes, Anti Corrosive Materials
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Fuels, Additives, Lubes,
and Anti Corrosive Materials
15 GH34 Good
Fuels, fuel additives, lubricants, and
anti-corrosive materials are
materials consumed to produce energy, materials added to fuels,
and substances designed to reduce friction and corrosion.
Fuels 1510 G7Q3 Good
Fuels are materials consumed to produce energy.
(ONESOURCE Indirect Tax assumes
that all transactions involving fuel
products are retail sales to a consumer.)
Fuel Oils 151017 GED6 Good Fuel oils are dyed liquids or liquefiable petroleum products.
Fuel Oil 151017.100 G9H3 Good Fuel oil is a dyed liquid or liquefiable petroleum product that
is used to generate heat or power.
Heating Fuel Oil 15101701 GE2F Good
Heating fuel oil is a dyed liquid or
liquefiable petroleum product that is used to generate heat.
Stove Oil 151017.200 GQ37 Good Stove oil is a dyed liquid or liquefiable petroleum product that
is used to power a stove.
Petroleum and Distillates 151015 G8N9 Good
Petroleum and distillates are crude
oil and substances used in
distillation.
11
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Aviation Fuel 15101504 G86N Good
Aviation fuel is a specialized type of petroleum-based motor fuel used
to propel aircraft, which often contains additives to reduce the
risk of icing or explosion due to
high temperatures. If a state Motor Fuel Tax is applicable, ONESOURCE
Indirect Tax assumes this has not been paid.
(Aviation fuel is only used for non-turbo propelled aircraft. Aviation
fuel is high-octane gasoline that is most often used in small airplanes.)
Aviation Fuel – State
Motor Fuel Tax Not Paid or Not Subject to State
Motor Fuel Tax
15101504.200 G2X4 Good
Aviation fuel is a specialized type of petroleum-based motor fuel used
to propel aircraft, which often contains additives to reduce the
risk of icing or explosion due to
high temperatures. If a state Motor Fuel Tax is applicable, ONESOURCE
Indirect Tax assumes this has not been paid.
Aviation Fuel – State Motor Fuel Tax Paid
15101504.100 GFB2 Good
Aviation fuel is a specialized type of petroleum-based motor fuel used
to propel aircraft, which often
contains additives to reduce the risk of icing or explosion due to
high temperatures. If a state Motor Fuel Tax is applicable, ONESOURCE
Indirect Tax assumes this has been paid and not refunded.
Bio-Diesel 151015.100 GB68 Good
Biodiesel is a clean burning
alternative fuel that can be blended with petroleum diesel to create a
biodiesel blend and used in diesel engines with little or no
modifications. If a state Motor Fuel Tax is applicable, ONESOURCE
Indirect Tax assumes this has not
been paid.
Bio-Diesel Blend (1% -
10% Bio-Diesel) 151015.130 G98P Good
Bio Diesel Blends containing 1% -
10% bio diesel.
Bio Diesel Blend (1% -
10% Bio-Diesel) – State Motor Fuels Tax Not Paid
or Not Subject to State Motor Fuels Tax
151015.132 G66B Good
Bio Diesel Blends containing 1% -
10% bio diesel. If a state Motor Fuel Tax is applicable, ONESOURCE
Indirect Tax assumes this has not been paid.
12
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Bio Diesel Blend (1% -
10% Bio-Diesel) – State Motor Fuels Tax Paid
151015.131 G4K4 Good
Bio Diesel Blends containing 1% -10% bio diesel. If a state Motor
Fuel Tax is applicable, ONESOURCE Indirect Tax assumes this has been
paid and not refunded
Bio-Diesel – State Motor Fuel Tax Not Paid or Not
Subject to State Motor
Fuel Tax
151015.120 G9C6 Good
Biodiesel is a clean burning
alternative fuel that can be blended
with petroleum diesel to create a biodiesel blend and used in diesel
engines with little or no modifications. If a state Motor Fuel
Tax is applicable, ONESOURCE
Indirect Tax assumes this has not been paid.
Bio-Diesel – State Motor Fuel Tax Paid
151015.110 G7HC Good
Biodiesel is a clean burning alternative fuel that can be blended
with petroleum diesel to create a biodiesel blend and used in diesel
engines with little or no modifications. If a state Motor Fuel
Tax is applicable, ONESOURCE
Indirect Tax assumes this has been paid and not refunded.
Dyed Products 151015.200 G6K6 Good
Dyed products are petroleum products used for fuel, to which a
dye is added. Colored dye is added to identify fuel not suitable for
highway use and to reduce tax
fraud by identifying fuel upon which no excise tax has been paid.
This product is assumed to be used only "off road." If a state Motor
Fuel Tax is applicable, ONESOURCE
Indirect Tax assumes this has not been paid.
Dyed Diesel 151015.230 G9H7 Good
Dyed Diesel is a heavy mineral oil that is dyed to designate it for off-
road use and used as fuel in diesel engines.
Dyed Diesel – State Motor
Fuels Tax Not Paid or Not Subject to State Motor
Fuels Tax
151015.232 GR54 Good
Dyed Diesel is a heavy mineral oil that is dyed to designate it for off-
road use and used as fuel in diesel engines. ONESOURCE Indirect Tax
assumes any state motor fuels tax
has not been paid.
13
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Dyed Diesel – State Motor Fuels Tax Paid
151015.231 GJ2A Good
Dyed Diesel is a heavy mineral oil that is dyed to designate it for off-
road use and used as fuel in diesel engines. ONESOURCE Indirect Tax
assumes that any State Motor Fuels
tax has been paid.
Dyed Gasoline or Petrol 151015.210 G2MA Good
Dyed gasoline or petrol is a volatile
mixture of flammable liquid hydrocarbons derived chiefly from
crude petroleum and used principally as a fuel for internal-
combustion engines. If a state
Motor Fuel Tax is applicable, ONESOURCE Indirect Tax assumes
it has not been paid.
Dyed Gasoline or Petrol – State Motor Fuels Tax not
paid or not subject to State Motor Fuels Tax
151015.212 GS38 Good
Dyed gasoline or petrol is a volatile
mixture of flammable liquid hydrocarbons derived chiefly from
crude petroleum and used principally as a fuel for internal-
combustion engines. If a state
Motor Fuel Tax is applicable, ONESOURCE Indirect Tax assumes
this has not been paid.
Dyed Gasoline or Petrol –
State Motor Fuels Tax paid
151015.211 G4DE Good
Dyed gasoline or petrol is a volatile
mixture of flammable liquid hydrocarbons derived chiefly from
crude petroleum and used
principally as a fuel for internal-combustion engines. If a state
Motor Fuel Tax is applicable, ONESOURCE Indirect Tax assumes
this has been paid and not
refunded.
Dyed Kerosene 151015.220 G7B3 Good
Dyed kerosene is thin oil distilled
from petroleum or shale oil, used as a fuel. Dyed kerosene can be
used in a motor vehicle operated on a highway. If a state Motor Fuel
Tax is applicable, ONESOURCE Indirect Tax assumes this has not
been paid.
Dyed Kerosene – State Motor Fuels Tax not paid
or not subject to State Motor Fuels Tax
151015.222 GF5A Good
Dyed kerosene is thin oil distilled
from petroleum or shale oil, used
as a fuel. Dyed kerosene can be used in a motor vehicle operated
on a highway. If a state Motor Fuel Tax is applicable, ONESOURCE
Indirect Tax assumes this has not
been paid.
14
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Dyed Kerosene – State
Motor Fuels Tax paid 151015.221 GH92 Good
Dyed kerosene is thin oil distilled from petroleum or shale oil, used
as a fuel. Since the Motor Fuel Tax has been paid, ONESOURCE
Indirect Tax assumes it is for use in
a motor vehicle or equipment operated on a highway.
Jet Fuel and Jet Fuel Naphtha
151015.300 GP45 Good
Jet fuel and jet fuel naphtha are a type of aviation fuel designed for
use in jet-engine aircraft. Naphtha jet fuel is made up of a highly
volatile, flammable liquid mixture of
hydrocarbons distilled from petroleum, coal tar, and natural
gas. Naphtha jet fuel has a lower freeze point than other aviation
fuels. If a state Motor Fuel Tax is applicable, ONESOURCE Indirect
Tax assumes this has not been
paid.
Jet Fuel – State Motor
Fuel Tax not paid or not
subject to State Motor Fuel Tax
151015.320 G8S4 Good
Jet fuel is a type of aviation fuel
designed for use in jet-engine aircraft. Naphtha jet fuel is made
up of a highly volatile, flammable liquid mixture of hydrocarbons
distilled from petroleum, coal tar,
and natural gas. Naphtha has a lower freeze point than other
aviation fuels. If a state Motor Fuel Tax is applicable, ONESOURCE
Indirect Tax assumes this has not been paid.
Jet Fuel – State Motor Fuel Tax paid
151015.310 G8BD Good
Jet fuel is a type of aviation fuel
designed for use in jet-engine aircraft. Naphtha jet fuel is made
up of a highly volatile, flammable liquid mixture of hydrocarbons
distilled from petroleum, coal tar, and natural gas. Naphtha jet fuel
has a lower freeze point than other
aviation fuels. If a state Motor Fuel Tax is applicable, ONESOURCE
Indirect Tax assumes this has been paid.
Undyed Motor Fuels 151015.400 G9A3 Good Undyed motor fuels are materials used to produce energy to propel
motor vehicles.
15
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Undyed Diesel Fuel 15101505 G7H2 Good
Diesel fuel is an un-dyed heavy mineral oil used as fuel in diesel
engines. If a state Motor Fuel Tax is applicable, ONESOURCE Indirect
Tax assumes this has not been
paid.
Undyed Diesel Fuel – State Motor Fuels Tax not
paid or not subject to State Motor Fuels Tax
15101505.200 G6D7 Good
Diesel fuel is an un-dyed heavy
mineral oil used as fuel in diesel engines. If a state Motor Fuel Tax
is applicable, ONESOURCE Indirect Tax assumes this has not been
paid.
Undyed Diesel Fuel –
State Motor Fuels Tax paid
15101505.100 G9BE Good
Diesel fuel is an un-dyed heavy
mineral oil used as fuel in diesel
engines. If a state Motor Fuel Tax is applicable, ONESOURCE Indirect
Tax assumes this has been paid.
Undyed Gasohol 151015.420 GAF8 Good
Gasohol is a fuel consisting of a
blend of ethyl alcohol and unleaded gasoline. If a state Motor Fuel Tax
is applicable, ONESOURCE Indirect Tax assumes this has not been
paid.
Undyed Gasohol – State
Motor Fuels Tax not paid or not subject to State
Motor Fuels Tax
151015.422 G65K Good
Gasohol is a fuel consisting of a
blend of ethyl alcohol and unleaded
gasoline. If a state Motor Fuel Tax is applicable, ONESOURCE Indirect
Tax assumes this has not been paid.
Undyed Gasohol – State Motor Fuels Tax paid
151015.421 G6U4 Good
Gasohol is a fuel consisting of a blend of ethyl alcohol and unleaded
gasoline. If a state Motor Fuel Tax
is applicable, ONESOURCE Indirect Tax assumes this has been paid.
Undyed Gasoline or Petrol 151015.430 G42S Good
Undyed gasoline or petrol is a volatile mixture of flammable liquid
hydrocarbons derived chiefly from crude petroleum and used
principally as a fuel for internal-
combustion engines. If a state Motor Fuel Tax is applicable,
ONESOURCE Indirect Tax assumes this has not been paid.
16
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Undyed Gasoline – State
Motor Fuel Tax not paid or not subject to State
Motor Fuels Tax
151015.432 GC7E Good
Undyed gasoline is a volatile mixture of flammable liquid
hydrocarbons derived chiefly from crude petroleum and used
principally as a fuel for internal-
combustion engines. If a state Motor Fuel Tax is applicable,
ONESOURCE Indirect Tax assumes this has not been paid.
Undyed Gasoline – State Motor Fuels Tax paid
151015.431 G7G7 Good
Undyed gasoline is a volatile mixture of flammable liquid
hydrocarbons derived chiefly from
crude petroleum and used principally as a fuel for internal-
combustion engines. If a state Motor Fuel Tax is applicable,
ONESOURCE Indirect Tax assumes this has been paid.
Undyed Kerosene 151015.410 GF5C Good
Undyed kerosene is thin oil distilled from petroleum or shale oil, used
as a fuel. If a state Motor Fuel Tax
is applicable, ONESOURCE Indirect Tax assumes this has not been
paid.
Undyed Kerosene – State Motor Fuels Tax not paid
or not subject to State
Motor Fuels Tax
151015.412 G73X Good
Undyed kerosene is thin oil distilled
from petroleum or shale oil, used as a fuel. If a state Motor Fuel Tax
is applicable, ONESOURCE Indirect
Tax assumes this has not been paid.
Undyed Kerosene – State
Motor Fuels Tax paid 151015.411 GEA3 Good
Undyed kerosene is thin oil distilled from petroleum or shale oil, used
as a fuel. If a state Motor Fuel Tax is applicable, ONESOURCE Indirect
Tax assumes this has been paid.
Gaseous Fuels and
Additives 1511 GU54 Good
Gaseous fuels and additives are
materials consumed to produce
energy and materials added to a product to improve, strengthen, or
otherwise alter it.
Gaseous Fuels 151115 G5J7 Good Gaseous fuels are materials
consumed to produce energy.
Butane 15111505 G87C Good
Butane is either of two isomeric
flammable gaseous alkanes C4H10 obtained usually from petroleum or
natural gas and used as fuels.
17
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Ethane 151115.200 G29G Good
Ethane is a colorless, odorless gaseous alkane, C2H6 that occurs
as a constituent of natural gas and is used as a fuel and a refrigerant.
Natural Gas 151115.400 G43E Good
Natural gas is a mixture of hydrocarbon gases that occurs with
petroleum deposits, principally
methane together with varying quantities of ethane, propane,
butane, and other gases. Natural gas is used as a fuel and in the
manufacture of organic
compounds.
Compressed Natural Gas 151115.440 GF98 Good
Compressed natural gas is a natural
gas storage method. Natural gas can either be stored onboard a
vehicle as compressed natural gas, or as liquefied natural gas.
Liquid Natural Gas 151115.430 G8AA Good
Liquid natural gas is a natural gas storage method. Natural gas can
either be stored onboard a vehicle as compressed natural gas, or as
liquefied natural gas.
Natural Gas - Delivered via Pipes and Mains
151115.410 G96D Good
Natural gas is a mixture of
hydrocarbon gases that occurs with
petroleum deposits, principally methane together with varying
quantities of ethane, propane, butane, and other gases. Natural
gas is used as a fuel and in the
manufacture of organic compounds.
Natural Gas - Delivered via Trucks
151115.420 G55V Good
Natural gas is a mixture of hydrocarbon gases that occurs with
petroleum deposits, principally methane together with varying
quantities of ethane, propane,
butane, and other gases. Natural gas is used as a fuel and in the
manufacture of organic compounds.
Propane 15111501 GF79 Good Propane is a colorless gas, C3H8, found in natural gas and petroleum
and widely used as a fuel.
18
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Fuel Regulatory Compliance Charges
Related to a Taxable Sale
15111501.400 SBF7 Service
A fee charged to the customer to offset the seller's propane
regulatory compliance costs. ONESOURCE Indirect Tax assumes
the sale in connection with the
compliance charges is taxable.
Fuel Regulatory Compliance Charges
Related to an Exempt Sale
1511510.500 S6BA Service
A fee charged to the customer to
offset the seller's propane regulatory compliance costs.
ONESOURCE Indirect Tax assumes the sale in connection with the
compliance charges is exempt.
Propane - Residential Heating Fuel
15111501.300 G2T4 Good
A colorless gas, C3H8, found in
natural gas and petroleum used for
residential heating purposes.
Propane Motor Fuel - On
Road Use 15111501.100 n/a Good
A colorless gas, C3H8, found in
natural gas and petroleum used as a fuel to power on road vehicles.
ONESOURCE Indirect Tax assumes the motor fuel tax if applicable has
been paid.
Transportation Fuel
Surcharges Related to a
Taxable Sale
15111501.200 S5U8 Service
A fee charged to the customer to
cover the seller's cost of fuel used to run their vehicles. This charge is
included on the sales invoice.
ONESOURCE Indirect Tax assumes the sale of fuel to which the
surcharges apply is taxable.
Transportation Fuel
Surcharges Related to an
Exempt Sale
15111501.600 SF2H Service
A fee charged to the customer to
cover the seller's cost of fuel used to run their vehicles. This charge is
included on the sales invoice.
ONESOURCE Indirect Tax assumes the sale of fuel to which the
surcharges apply is exempt.
Lubricants, Oils, Greases and Anti-Corrosives
1512 GF67 Good
Lubricants, oils, grease, and anti
corrosives are substances that reduce friction when applied as a
surface coating to moving parts.
Lubricating Preparations 151215 GJ26 Good Lubricating preparations
Engine Oil 15121501 GF9C Good
A type of liquid oil used for lubrication by various types of
internal combustion engines. While
the main function is to lubricate moving parts, motor oil also cleans,
inhibits corrosion, and cools the engine by carrying heat away from
the moving parts.
19
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Gear Oil 15121503 G48B Good
Motor oil made specifically for transmissions, transfer cases, and
differentials in automobiles, trucks, and other machinery. It is of a
higher viscosity to better protect
gears.
General Purpose Lubricants
15121520 GB47 Good
General purpose lubricants are
substance, such as grease or oil, that reduce friction when applied as
a surface coating to moving parts.
(ONESOURCE Indirect Tax assumes that all transactions are retail sales
to a consumer.)
21 Farming and Fishing and Forestry and Wildlife Machinery and Accessories
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Farming and Fishing and
Forestry and Wildlife Machinery and Accessories
21 GM34 Good
Items of tangible personal property
related to farming, fishing, forestry, and wildlife industries.
Agricultural and Dairy
Cleaning Supplies 2110.600 G9K8 Good
Solutions and solvents used to clean agriculture and dairy
equipment. Includes commercial grade cleaners only suitable for
cleaning equipment as well as
cleaning solutions like bleach that can be used outside of the
agriculture industry.
Agricultural/Dairy
Equipment 2110.100 G54P Good
Equipment used in dairy or
agricultural operations. The equipment is used directly and
exclusively in the business of agricultural or livestock production.
Does not include used equipment.
ONESOURCE Indirect Tax assumes the purchaser has a valid
exemption certificate.
Equipment Not Permanently Attached to
Real Property
2110.140 GEC2 Good
Items of agricultural and dairy
supplies and equipment that are attached to an item of real property
like a barn, but can be easily
removed without causing much damage to the real property. Items
are not permanently attached to real property.
Equipment Permanently 2110.130 G57E Good Items of agricultural and dairy
20
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Attached to Real Property supplies and equipment that are attached to an item of real property
such as a barn that cannot be removed without causing significant
damage to the real property. Items
are considered permanently attached to real property.
Repair and Replacement
Parts for Agricultural Equipment
2110.110 GK4B Good
Items of tangible personal property used to repair and replace broken
agricultural equipment used directly and exclusively in the business of
agricultural or livestock production.
ONESOURCE Indirect Tax assumes purchaser has obtained a valid
exemption certificate.
Tires for Agricultural Equipment
2110.120 G2N5 Good
A covering for a wheel on
equipment or machinery used primarily and exclusively in
agriculture, usually made of rubber reinforced with cords of nylon,
fiberglass, or other material and
filled with compressed air.
Agricultural Fencing
Materials and Supplies 2110.700 G29Q Good
Miscellaneous items of tangible
personal property used to create and provide electricity to
permanently and temporarily attached fences used excl. in Ag
production. ONESOURCE Indirect
Tax assumes exemption certs if applicable are provided for all Ag.
Fencing.
Electric and Battery Fence
Chargers and Energizers 2110.730 G8T3 Good
Fencing materials and supplies that
provide electricity and power for electric fences used exclusively in
agricultural production.
ONESOURCE Indirect Tax assumes applicable exemption certificates
are provided. Examples incl. electric charges and energizers.
Permanently Attached
Agricultural Fencing and Fencing Materials
2110.710 GKB2 Good
Items of tangible personal property used to create a fence that is
incorporated into real property and permanently affixed. ONESOURCE
Indirect Tax assumes exemption
certificate if required has been obtained. Examples include posts,
wire, and insulators.
21
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Temporarily Attached Agricultural Fencing and
Fencing Materials
2110.720 GAG9 Good
Items of tangible personal property used to create a fence that is not
incorporated into real property, but temporarily attached and can be
moved without causing significant
damage. Fence used exclusively in Ag production.
Temporary Fencing Supplies and Materials for
livestock
2110.740 GS35 Good
Items of tangible personal property used to create a fence that is
temporary in nature and not incorporated into real property. The
purpose of the fence is to corral
livestock and is used in dairy and livestock production.
Agriculture and Dairy Clothing and Accessories
2110.900 G3KD Good
Items of footwear, clothing, and accessories worn and used by
individuals working in the agricultural and dairy industry.
Items include barn boots and milking gloves.
Barn Boots 2110.910 G4Y5 Good Items of footwear worn and used by individuals working in the
agricultural and dairy industry.
Milking Gloves 2110.920 GR66 Good
Items worn on the hands of
individuals working in the dairy
industry. Gloves protect against contamination.
Agriculture and Dairy
Supplies 2110.200 G2EG Good
Items of tangible personal property used exclusively in the agricultural
and dairy industry. Does not include equipment or equipment parts.
Agricultural Packing
Supplies 2110.240 GDA3 Good
Items of tangible personal property used to package agriculture items
for shipping.
Ear Tags 2110.210 G2JA Good
Items attached to the ears of
livestock used for identification
purposes.
Livestock Bedding 2110.230 G86Q Good
Material used to absorb moisture
and provide cushion. Possible materials include straw, sawdust,
wood chips, sand, ground limestone, corn stalks, bark, and
peanut hulls. If an exemption
certificate is required, ONESOURCE Indirect Tax assumes one has been
obtained.
Silage Bags and Covers 2110.250 GJ84 Good Plastic bags, wrap or bunker covers
22
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
used to contain and preserve fodder through fermentation. If an
exemption certificate is required to receive an applicable exemption,
ONESOURCE Indirect Tax assumes
one has been obtained.
Teat Dip 2110.220 GW65 Good
A substance that kills bacteria and
helps to seal the teat end to prevent entry of bacteria into the
udder between milkings. Dip may include emollients to improve teat
end condition for use in cold, winter
conditions.
Agriculture Machinery Oils,
Greases and Lubricants 2110.300 GJ59 Good
Items of tangible personal property
used to lubricate farm machinery engines, tractor engines, and farm
machinery bearings and gears. Also includes hydraulic fluid used in farm
machinery transmissions and hydraulic systems.
Farm Generators 2110.500 GH24 Good Equipment used to provide backup electrical power on farms.
Field Tile 2110.400 G82X Good
Part of a tile drainage system, a sort of plumbing that is installed
below the surface of agricultural
fields, effectively consisting of a network of below-ground pipes that
allow subsurface water to move out from between soil particles and
into…
23 Manufacturing and Processing Machinery and Accessories
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Manufacturing and
Processing Machinery and
Accessories
23 G2GB Good
Items of tangible personal property used in connection with the
manufacturing or processing of other tangible personal property.
ONESOURCE Indirect Tax assumes
no exemption applies.
23
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Machinery and Equipment
Used in the R & D Process 23.110 G9CF Good
Machinery and equipment, with a useful life of one year or more,
used directly and predominantly in the Research and Development
process to develop a new product
or improve an existing product. Does not include the ordinary
testing of a product. If an exemption certificate is required to
claim the exemption, ONESOURCE
Indirect Tax does not assume one has been obtained. If an exemption
certificate has been obtained and affects the tax outcome a tax code
of CERT HOLDER can be included in the input XML to trigger different
treatment.
Machinery and Equipment
Used in the R & D Process - Existing Facility
23.111 G34U Good
Machinery and equipment
incorporated located in an existing
facility. The machinery has a useful live of one year or more and is used
directly and predominantly in the research and development process
to develop a new product or to
improve and existing product. Research and development does
not include ordinary testing. If an exemption certificate is required to
claim the exemption, ONESOURCE Indirect Tax does not assume one
has been obtained. If an exemption
certificate has been obtained and affects the tax outcome a tax code
of CERT HOLDER can be included in the input XML to trigger different
treatment.
24
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Machinery and Equipment used in the R & D Process
- Expanding Facility
23.112 GFJ2 Good
Machinery and equipment incorporated for the first time in the
physical expansion of an existing facility. The machinery has a useful
live of one year or more and is used
directly and predominantly in the research and development process
to develop a new product or to improve and existing product.
Research and development does
not include ordinary testing. If an exemption certificate is required to
claim the exemption, ONESOURCE Indirect Tax does not assume one
has been obtained. If an exemption certificate has been obtained and
affects the tax outcome a tax code
of CERT HOLDER can be included in the input XML to trigger different
treatment.
Machinery and Equipment Used to Assemble,
Manufacture, or Fabricate
23.120 GG53 Good
Machinery and equipment used
integrally and directly in the manufacture, assembly, fabrication
or processing of tangible personal
property. Does not include equipment used to provide routine
maintenance or repair. The machinery and equipment has a
useful like of one year or more. If an exemption certificate is required
to claim the exemption,
ONESOURCE Indirect Tax does not assume one has been obtained. If
an exemption certificate has been obtained and affects the tax
outcome a tax code of CERT
HOLDER can be included in the input XML to trigger different
treatment.
25
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Machinery and Equipment Used to Assemble, Mfg, or
Fabricate - Existing Facility
23.121 G53G Good
Machinery and equipment with a useful life of one year or more,
located in an existing industrial plant. The machinery and
equipment is used integrally and
directly in the manufacture, assembly, fabrication, or processing
of tangible personal property. The machinery and equipment have a
useful life of one year or more. If
an exemption certificate is required to claim the exemption,
ONESOURCE Indirect Tax does not assume one has been obtained. If
an exemption certificate has been obtained and affects the tax
outcome a tax code of CERT
HOLDER can be included in the input XML to trigger different
treatment.
Machinery and Equipment
Used to Assemble, Mfg, or Fabricate - Expanded
Facility
23.122 G3M4 Good
Machinery and equipment, with a
useful life of one year or more, incorporated for the first time in the
physical expansion of an existing
facility. The machinery and equipment is used integrally and
directly in the manufacture, assembly, fabrication, or processing
of tangible personal property. The machinery and equipment has a
useful life of one year or more. If
an exemption certificate is required to claim the exemption,
ONESOURCE Indirect Tax does not assume one has been obtained. If
an exemption certificate has been
obtained and affects the tax outcome a tax code of CERT
HOLDER can be included in the input XML to trigger different
treatment.
26
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Repair Parts for Machinery
Used in the R & D Process 23.130 GF5B Good
Repair and replacement parts used to replace worn, broken,
inoperative, or missing parts and accessories on machinery and
equipment used directly and
predominantly in the research and development process to develop
and improve new and existing products. Parts have a useful life of
one year or more. Does not include
the ordinary testing of a product. If an exemption certificate is required
to claim the exemption, ONESOURCE Indirect Tax does not
assume one has been obtained. If an exemption certificate has been
obtained and affects the tax
outcome a tax code of CERT HOLDER can be included in the
input XML to trigger different treatment.
Repair Parts for Machinery Used in the R & D Process
- Existing Facility
23.131 GV83 Good
Repair and replacement parts used to replace worn, broken,
inoperative, or missing parts and
accessories on machinery and equipment located in an existing
facility. The machinery is used directly and predominately in the
research and development process to develop and improve new and
existing products. The repair parts
and machinery have a useful life of one year or more. Does not include
the ordinary testing of a product. If an exemption certificate is required
to claim the exemption,
ONESOURCE Indirect Tax does not assume one has been obtained. If
an exemption certificate has been obtained and affects the tax
outcome a tax code of CERT
HOLDER can be included in the input XML to trigger different
treatment.
27
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Repair Parts for Machinery Used in the R & D Process
- Expanded Facility
23.132 GC87 Good
Repair and replacement parts used to replace worn, broken,
inoperative, or missing parts and accessories on machinery and
equipment used directly and
predominantly in the research and development process to develop
and improve new and existing products. The equipment is
incorporated for the first time in the
physical expansion of an existing facility. The machinery and parts
have a useful life of one year or more. Does not include the ordinary
testing of a product. If an exemption certificate is required to
claim the exemption, ONESOURCE
Indirect Tax does not assume one has been obtained. If an exemption
certificate has been obtained and affects the tax outcome a tax code
of CERT HOLDER can be included in
the input XML to trigger different treatment.
Repair Parts for Machinery Used to Assemble,
Manufacture or Fabricate
23.140 G3W4 Good
Repair and replacement parts used to replace worn, broken,
inoperative, or missing parts and accessories on machinery and
equipment used integrally and directly in the manufacture,
assembly, fabrication, or processing
of tangible personal property. Parts have a useful life of one year or
more. Does not include repair parts for machinery used to provide
routine maintenance or repair. If an
exemption certificate is required to claim the exemption, ONESOURCE
Indirect Tax does not assume one has been obtained. If an exemption
certificate has been obtained and
affects the tax outcome a tax code of CERT HOLDER can be included in
the input XML to trigger different treatment.
28
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Repair Parts for Machinery
Used to Assemble, Mfg, or Fabricate - Existing Facility
23.141 G5CG Good
Repair and replacement parts used to replace worn, broken,
inoperative, or missing parts and accessories on machinery and
equipment that is located in an
existing industrial plant. The parts are a necessary and integral part of
the manufacturing machinery and equipment and are needed to
restore the item to general working
order. Parts have a useful life of one year or more. If an exemption
certificate is required to claim the exemption, ONESOURCE Indirect
Tax does not assume one has been obtained. If an exemption
certificate has been obtained and
affects the tax outcome a tax code of CERT HOLDER can be included in
the input XML to trigger different treatment.
Repair Parts for Machinery
Used to Assemble, Mfg, or Fabricate - Expanded
Facility
23.142 G56V Good
Repair and replacement parts used to replace worn, broken,
inoperative, or missing parts and
accessories on machinery and equipment incorporated for the first
time in the physical expansion of an existing facility. The parts are a
necessary and integral part of the manufacturing machinery and
equipment and are needed to
restore the item to general working order. Parts have a useful life of
one year or more. If an exemption certificate is required to claim the
exemption, ONESOURCE Indirect
Tax does not assume one has been obtained. If an exemption
certificate has been obtained and affects the tax outcome a tax code
of CERT HOLDER can be included in
the input XML to trigger different treatment.
29
24 Material Handling Machinery and Supplies
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Material Handling Machinery and Supplies
24 G83P Good
Material handling machinery and
supplies are machines and supplies.
(ONESOURCE Indirect Tax assumes
purchaser holds a resale certificate for all of the products in this
category.)
Containers and Storage 2411 GJC4 Good
Miscellaneous items of tangible
personal property used to store ad contain items.
Returnable Pallets 241127 G85A Good
A portable platform purchased by a manufacturer and used to store and
move goods that are stacked on it.
Pallet is returned, reused, and not separately stated. ONESOURCE
Indirect Tax does not assume an exemption certificate has been
obtained. Exp. def. avail.
Packing Supplies 2414 G6B9 Good
Packing supplies are non-returnable
packing material purchased by a
retailer or manufacturer to use when packing their product
(tangible personal property) for shipment to their customer that
will protect and stabilize the
contents during transport.
(Packing supplies do not include container labels. They also do not
include containers used in the fast food industry. ONESOURCE Indirect
Tax does not include a special
charge that a retailer may make in Hawaii.)
Cushioning Supplies 241416 GQ66 Good Cushioning Supplies
Air Filled Packing Materials 24141605 GE99 Good
Air filled packing materials are
plastic bags or other shapes filled with air to cushion items for
transport.
Bubble Wrap 24141601 GK34 Good Bubble Wrap
Cardboard Inserts 24141607 GHC4 Good Cardboard inserts are folded pieces of cardboard intended to stabilize
and immobilize items for transport.
Cushioning 24141603 G5E2 Good Cushioning
30
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Packing Peanuts 24141606 GE3A Good
Packing peanuts are loose packing material made of Styrofoam or a
similar material that has a shape similar to peanuts.
Protective Ends 24141608 G87Q Good Protective Ends
Thermoforming Materials 24141602 GS23 Good
Thermoforming materials are
packing materials used to protect items for transport that are given a
final shape to (as a plastic) with the
aid of heat and usually pressure.
Wadding Materials 24141604 GK52 Good
Wadding materials are a soft mass
or sheet of short loose fibers used for stuffing or padding items for
transport.
25 Vehicles and their Accessories and Components
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Vehicles and Vehicle
Accessories and
Components
25 G4R8 Good
Vehicles and their accessories and
components are mechanical vehicles and their accessories and
components.
Aircraft 2513 G2FD Good Aircraft are machines capable of
atmospheric flight.
Aircraft Parts 2513.100 GB8G Good
Aircraft parts are tangible
components that make up a private carrier turbine or turbo jet aircraft
greater than 12,500 pounds.
Marine Transport 2511 G4HE Good
Marine transport is the process of
moving people and goods by barge,
boat, ship, or sailboat over a sea, ocean, lake, canal, or river.
Recreational Watercraft 251118 G3M5 Good Recreational watercraft is a vehicle or vessel designed to float and
move across water for pleasure.
Non-motorized Boats 251118.100 GK49 Good
Non-motorized boats are watercraft
not propelled by machinery, such as canoes, inflatable boats, kayaks,
and sailboards.
(ONESOURCE Indirect Tax assumes
non-motorized boats are not titled or registered.)
31
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Motor Vehicle
Manufacturer's Warranty
Contract
25.100 G95K Good
A mandatory contract associated with the sale of a motor vehicle
provided by the manufacturer that calls for the replacement or repair
of the motor vehicle based upon the
happening of some unforeseen occurrence, e.g. the covered motor
vehicle needs repair within the warranty period.
Motor Vehicle
Manufacturer‘s Goodwill
Warranty
25.110 GC99 Good
Goodwill occurs where the warranty has officially expired, but the dealer
agrees to honor the warranty as an
act of goodwill although they are not legally obligated to do so.
Motor Vehicle Manufacturer‘s Goodwill
Warranty - Administrative
Fees
25.111 G7V2 Good
Administrative fees are amounts the dealer is allowed to charge the
manufacturer for processing and handling claims in conjunction with
the warranty.
Motor Vehicle Manufacturer‘s Goodwill
Warranty - Customer Contribution
25.112 G3G3 Good
A customer contribution is an
amount paid by the covered party for services not specifically covered
in the applicable manufacturer‘s
warranty.
Motor Vehicle
Manufacturer‘s Goodwill
Warranty - Deductible
25.113 G2JF Good
The amount dictated by the
applicable warranty that the car owner must pay in order to invoke
the warranty.
Motor Vehicle
Manufacturer‘s Goodwill Warranty – Labor
Deductible
25.898 SCC7 Service
The amount dictated by the
applicable warranty that the car owner must pay for labor in order
to invoke the warranty.
Motor Vehicle
Manufacturer‘s Goodwill Warranty – Parts
Deductible
25.899 G8EB Good
The amount dictated by the
applicable warranty that the car
owner must pay for parts in order to invoke the warranty.
Parts are tangible Personal Property
used in servicing the warranty and
could include windshield wipers, batteries, tires as well as other
items.
Motor Vehicle
Manufacturer‘s Goodwill
Warranty – Expedite Fees
25.114 GS85 Good
Expedite fees are shipping charges
paid for expedited delivery incurred when ordering a part necessary to
service a car under warranty.
32
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Motor Vehicle Manufacturer‘s Goodwill
Warranty – Freight Charges
25.115 GBA3 Good
Shipping charges incurred when
ordering a part necessary to service a car under warranty.
Motor Vehicle Manufacturer‘s Goodwill
Warranty – Labor
25.116 SBA9 Good Labor is the effort expended to service the car in accordance with
the warranty.
Motor Vehicle
Manufacturer‘s Goodwill Warranty – Parts
25.117 G7N9 Good
Tangible Personal Property used in
servicing the warranty. Examples
include, but are not limited to, windshield wipers, batteries, and
tires.
Motor Vehicle
Manufacturer‘s Goodwill
Warranty – Reimbursed Expenses
25.118 G69E Good
Reimbursed expenses are costs
incurred by the dealer, related to the servicing of the warranty, and
submitted to the manufacturer for
reimbursement. Examples include, but are not limited to, towing,
renting a car from their own fleet, shuttle service etc.
Motor Vehicle Manufacturer‘s Warranty
Covering Labor and Parts
25.120 GH6C Good
Parts are tangible personal property used in servicing the warranty.
Labor is the effort expended to
service the car in accordance with
the warranty.
Motor Vehicle
Manufacturer‘s Warranty
Covering Labor and Parts –Administrative Fees
25.121 G42M Good
Administrative fees are an amount
the dealer is allowed to charge the manufacturer for processing and
handling claims in conjunction with warranty.
Motor Vehicle
Manufacturer‘s Warranty Covering Labor and Parts
– Customer Contribution
25.122 GBH7 Good
A customer contribution is an amount paid by the covered party
for labor and/or parts that are not
specifically covered in the manufacturer‘s warranty.
Motor Vehicle
Manufacturer‘s Warranty
Covering Labor and Parts – Deductible
25.123 GP99 Good
This deductible is a clause in the manufacturer‘s warranty that
deducts a defined amount from the sum paid out by the insurer for
parts and labor. The deductible
must be paid before the warranty is invoked.
33
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Motor Vehicle
Manufacturer‘s Warranty Covering Labor and Parts
– Deductible for Labor
25.990 S57N Service
This deductible is a clause in the manufacturer‘s warranty that
deducts a defined amount from the sum paid out by the insurer for
labor. The deductible must be paid
before the warranty is invoked.
Motor Vehicle Manufacturer‘s Warranty
Covering Labor and Parts – Deductible for Parts
25.991 G4U4 Good
This deductible is a clause in the
manufacturer‘s warranty that deducts a defined amount from the
sum paid out by the insurer for parts. The deductible must be paid
before the warranty is invoked.
Motor Vehicle
Manufacturer‘s Warranty
Covering Labor and Parts – Expedite Fees
25.124 G9EC Good
Expedite fees are shipping charges
paid for expedited delivery incurred
when ordering a part necessary to service a car under warranty.
Motor Vehicle Manufacturer‘s Warranty
Covering Labor and Parts – Freight
25.125 GY25 Good Shipping charges incurred when ordering a part necessary to service
a car under warranty.
Motor Vehicle Manufacturer‘s Warranty
Covering Labor and Parts –Labor
25.126 S3U6 Service
Labor is the effort expended to
service the car in accordance with the warranty.
Motor Vehicle Manufacturer‘s Warranty
Covering Labor and Parts
– Parts
25.127 GDG2 Good Parts are tangible personal property
used in servicing the warranty.
Motor Vehicle
Manufacturer‘s Warranty Covering Labor and Parts
– Reimbursed Expenses
25.128 GU38 Good
Reimbursed expenses are costs
incurred by the dealer, related to the servicing of the warranty, and
submitted to the manufacturer for reimbursement. Examples include,
but are not limited to, towing,
renting a car from the dealer‘s own fleet, shuttle service etc.
Motor Vehicle
Manufacturer‘s Recall
Warranty
25.130 GFB6 Good
Costs incurred by the dealer to repair a vehicle when the applicable
warranty has completely expired, but the government has required
the dealer to recall and repair the
vehicle.
Motor Vehicle Manufacturer‘s Recall
Warranty - Administrative Fees
25.131 G3GD Good
Administrative fees incurred by the
dealer associated with the repair of a recalled vehicle. These are
generally processing and handling fees the dealer is allowed to charge
manufacturer.
34
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Motor Vehicle Manufacturer‘s Recall
Warranty - Customer Contribution
25.138 GE8A Good
The customer contribution is an amount paid by the vehicle owner
for labor and/or parts that are not specifically covered under the recall.
Motor Vehicle Manufacturer‘s Recall
Warranty - Deductible
25.132 G42Z Good
A deductible is a clause in the warranty that deducts a defined
amount from the sum paid out by
the insurer for parts and labor. The deductible must be paid before the
warranty is invoked.
Motor Vehicle Manufacturer‘s Recall
Warranty - Deductible for
Labor
25.896 SMB2 Good
A labor deductible is a clause in the
warranty that deducts a defined amount from the sum paid out by
the insurer for labor. The deductible
must be paid before the warranty is invoked.
Motor Vehicle
Manufacturer‘s Recall Warranty - Deductible for
Parts
25.897 G29H Good
A parts deductible is a clause in the warranty that deducts a defined
amount from the sum paid out by the insurer for parts. The deductible
must be paid before the warranty is invoked.
Motor Vehicle
Manufacturer‘s Recall Warranty - Expedite Fees
25.133 GZ53 Good
Expedite fees are shipping charges paid for expedited delivery incurred
when ordering a part necessary to
service a car under a recall.
Motor Vehicle
Manufacturer‘s Recall Warranty - Freight
25.134 G58B Good
Shipping charges incurred when
ordering a part necessary to service a car under the recall.
Motor Vehicle Manufacturer‘s Recall
Warranty - Labor
25.135 S34Y Service Labor is the effort expended to service the car in accordance with
the terms of the recall.
Motor Vehicle
Manufacturer‘s Recall Warranty - Parts
25.136 G3DH Good
Parts are tangible personal property
used in servicing the automobile under the terms of the recall.
Motor Vehicle
Manufacturer‘s Recall Warranty - Reimbursed
Expenses
25.137 G32S Good
Reimbursed expenses are costs incurred by the dealer, related to
the servicing of the automobile
recalled that are submitted to the manufacturer for reimbursement.
Examples include, but are not limited to, towing, renting a car
from the dealer‘s own fleet, shuttle
service, etc.
35
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Motor Vehicle
Manufacturer‘s Warranty Covering Labor Only
25.140 S5E9 Service
A Manufacturer's warranty that only provides labor. Parts and materials
are provided for an additional charge.
Motor Vehicle
Manufacturer‘s Warranty
Covering Labor Only - Administrative Fees
25.141 S93J Service
Administrative fees incurred by the dealer associated with the repair of
the covered vehicle. These are
generally processing and handling fees the dealer is allowed to charge
manufacturer.
Motor Vehicle
Manufacturer‘s Warranty
Covering Labor Only - Customer Contribution
25.142 S88J Service
The customer contribution is an
amount paid by the vehicle owner for labor that is not specifically
covered under the terms of the
warranty.
Motor Vehicle Manufacturer‘s Warranty
Covering Labor Only - Deductible
25.143 S26W Service
A deductible is a clause in the
warranty that deducts a defined amount from the sum paid out by
the insurer for labor. The deductible must be paid before the warranty is
invoked.
Motor Vehicle
Manufacturer‘s Warranty Covering Labor Only -
Expedite Fees
25.144 S3EA Service
Expedite fees are shipping charges
paid for expedited delivery incurred when ordering a part necessary to
service a car under warranty.
Motor Vehicle
Manufacturer‘s Warranty
Covering Labor Only - Freight
25.145 S2V2 Service Shipping charges incurred when ordering a part necessary to service
a car under warranty.
Motor Vehicle Manufacturer‘s Warranty
Covering Labor only - Labor
25.146 S82E Service
Labor is the effort expended to
service the car in accordance with the terms of the warranty.
Motor Vehicle Manufacturer‘s Warranty
Covering Labor Only - Reimbursed Expenses
25.147 SA86 Service
Reimbursed expenses are costs incurred by the dealer, related to
the servicing of the warranty, and
submitted to the manufacturer for reimbursement. For example,
towing, renting a car from their own fleet, shuttle service etc.
Motor Vehicle
Manufacturer‘s Special Policy Warranty
25.150 GG75 Good
This occurs when a manufacturer notices a widespread problem with
one of its vehicles and sends out
letters to owners notifying them of the problem and offering to fix the
problem immediately for free and extend the warranty for a period of
time.
36
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Motor Vehicle Manufacturer‘s Special
Policy Warranty - Administrative Fees
25.151 GC2G Good
Administrative fees incurred by the dealer associated with the repair of
the vehicle covered under the special policy. These are generally
processing and handling fees the
dealer is allowed to charge manufacturer.
Motor Vehicle Manufacturer‘s Special
Policy Warranty -
Customer Contribution
25.152 G5W4 Good
The customer contribution is an amount paid by the vehicle owner
for labor that is not specifically covered under the terms of the
warranty.
Motor Vehicle
Manufacturer‘s Special Policy Warranty -
Deductible
25.153 GN23 Good
A deductible is a clause in the
warranty that deducts a defined
amount from the sum paid out by the insurer for labor. The deductible
must be paid before the warranty is invoked.
Motor Vehicle Manufacturer‘s Special
Policy Warranty - Deductible for Labor
25.992 S2P2 Good
Labor is the effort expended to
service the car in accordance with the warranty.
Motor Vehicle Manufacturer‘s Special
Policy Warranty -
Deductible for Parts
25.993 GDA4 Good Parts are tangible personal property
used in servicing the warranty.
Motor Vehicle
Manufacturer‘s Special Policy Warranty - Expedite
Fees
25.154 G8B2 Good
Expedite fees are shipping charges
paid for expedited delivery incurred when ordering a part necessary to
service a car.
Motor Vehicle
Manufacturer‘s Special Policy Warranty - Freight
25.155 G6DG Good
Shipping charges incurred when
ordering a part necessary to service a car.
Motor Vehicle Manufacturer‘s Special
Policy Warranty - Labor
25.156 SA5H Service Labor is the effort expended to service the car in accordance with
the warranty.
Motor Vehicle
Manufacturer‘s Special
Policy Warranty - Parts
25.157 GR95 Goods Parts are tangible personal property used in servicing the warranty.
Motor Vehicle Manufacturer‘s Special
Policy Warranty -
Reimbursed Expenses
25.158 G8F2 Goods
Reimbursed expenses are costs
incurred by the dealer, related to the servicing of the warranty, and
submitted to the manufacturer for reimbursement. For example,
towing, renting a car from their own
fleet, shuttle service etc.
37
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Motor Vehicle Optional
Extended Warranty
Contract
25.200 GFA4 Good
A contract associated with the sale of a motor vehicle that calls for the
replacement or repair of the covered motor vehicle for a stated
period of time after a
manufacturer‘s mandatory warranty has expired based upon the
happening of some unforeseen occurrence, e.g. the covered motor
vehicle needs repair within the
warranty period. The agreement is not required for the purchase of the
motor vehicle and can be purchased alone or with the sale of the
covered motor vehicle as a separately stated charge.
Motor Vehicle Optional Goodwill Warranty
25.210 GC7A Good
Where the optional warranty has officially expired, but the dealer
agrees to still honor the warranty as
an act of goodwill although they are not obligated to do so.
Motor Vehicle Optional
Goodwill Warranty - Administrative Fees
25.211 G6H9 Good
Administrative fees the dealer is allowed to charge manufacturer for
processing and handling claims in conjunction with warranty.
Motor Vehicle Optional Goodwill Warranty -
Customer Contribution
25.212 G75N Good An amount paid by the customer for something that is not specifically
covered in the warranty.
Motor Vehicle Optional Goodwill Warranty -
Deductible
25.213 GN24 Good
A deductible is the amount dictated
by the applicable warranty that car
owner must pay in order to invoke the warranty.
Motor Vehicle Optional Goodwill Warranty –
Deductible for Labor
25.994 S73H Good
This deductible is the amount dictated by the applicable warranty
that car owner must pay for labor in order to invoke the warranty.
Motor Vehicle Optional Goodwill Warranty -
Deductible for Parts
25.995 GP43 Good
This deductible is the amount dictated by the applicable warranty
that the car owner must pay for
parts in order to invoke the warranty. Parts are Tangible
Personal Property used in servicing the warranty. For example,
windshield wipers, batteries, tires etc.
Motor Vehicle Optional
Goodwill Warranty - Expedite Fees
25.214 G84G Good
Shipping charges for expedited delivery incurred when ordering a
part necessary to service a car
under warranty.
38
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Motor Vehicle Optional Goodwill Warranty -
Freight
25.215 GF7D Good Shipping charges incurred when ordering a part necessary to service
a car under warranty.
Motor Vehicle Optional
Goodwill Warranty - Labor 25.216 S46C Service
Labor performed to service the car
in accordance with the warranty.
Motor Vehicle Optional Goodwill Warranty - Parts
25.217 G6FA Good
Parts are Tangible Personal
Property used in servicing the warranty. For example, windshield
wipers, batteries, tires etc.
Motor Vehicle Optional Goodwill Warranty -
Reimbursed Expenses
25.218 GAM4 Good
Costs incurred by the dealer,
related to the servicing of the
warranty, and submitted to the manufacturer for reimbursement.
For example, towing, renting a car from the dealer‘s own fleet, shuttle
service etc.
Motor Vehicle Optional
Goodwill Warranty – Labor and Parts
25.220 G27Q Good
Parts are tangible personal property
used in servicing the warranty.
Labor is the effort expended to service the car in accordance with
the warranty.
Motor Vehicle Optional
Warranty Covering Labor and Parts - Administrative
Fees
25.221 GH2B Good
Fees dealer is allowed to charge
manufacturer for processing and handling claims in conjunction with
warranty.
Motor Vehicle Optional
Warranty Covering Labor and Parts - Customer
Contribution
25.222 G43Q Good An amount paid by the customer for something that is not specifically
covered in the warranty.
Motor Vehicle Optional Warranty Covering Labor
and Parts - Deductible
25.223 GA4G Good
A deductible is the amount dictated
by the applicable warranty that car
owner must pay in order to invoke the warranty.
Motor Vehicle Optional Warranty Covering Labor
and Parts - Deductible for Labor
25.996 S29A Service
This deductible is the amount dictated by the applicable warranty
that car owner must pay for labor in order to invoke the warranty.
Motor Vehicle Optional Warranty Covering Labor
and Parts – Deductible for
Parts
25.997 G5P9 Good
This deductible is the amount dictated by the applicable warranty
that car owner must pay for parts in
order to invoke the warranty.
Motor Vehicle Optional
Warranty Covering Labor and Parts - Expedite Fees
25.224 G5DA Good
Shipping charges for expedited
delivery incurred when ordering a part necessary to service a car
under warranty.
39
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Motor Vehicle Optional Warranty Covering Labor
and Parts - Freight
25.225 G4DG Good Shipping charges incurred when ordering a part necessary to service
a car under warranty.
Motor Vehicle Optional
Warranty Covering Labor and Parts - Labor
25.226 S9K3 Service Labor performed to service the car in accordance with the warranty.
Motor Vehicle Optional
Warranty Covering Labor and Parts - Parts
25.227 GF6C Good
Parts are Tangible Personal Property used in servicing the
warranty. For example, windshield
wipers, batteries, tires etc.
Motor Vehicle Optional Warranty Covering Labor
and Parts - Reimbursed
Expenses
25.228 G7AA Good
Costs incurred by the dealer,
related to the servicing of the warranty, and submitted to the
manufacturer for reimbursement. For example, towing, renting a car
from the dealer‘s own fleet, shuttle
service etc.
Motor Vehicle Optional
Warranty Covering Labor Only
25.230 S28Q Service
A motor vehicle optional extended
warranty contract that only includes labor. Parts and materials are
provided for an additional charge.
Motor Vehicle Optional
Warranty Covering Labor Only - Administrative Fees
25.231 S3S7 Service
Labor performed to service the car
in accordance with the optional warranty that only provides labor.
Motor Vehicle Optional Warranty Covering Labor
Only - Customer Contribution
25.232 SE93 Service
An amount paid by the customer for
something that is not specifically covered in the warranty.
Motor Vehicle Optional
Warranty Covering Labor Only - Deductible
25.233 S6Q8 Service
The amount dictated by the applicable warranty that car owner
must pay in order to invoke the
warranty.
Motor Vehicle Optional
Warranty Covering Labor
Only - Expedite Fees
25.234 S2S8 Service
Shipping charges for expedited
delivery incurred when ordering a part necessary to service a car
under warranty.
Motor Vehicle Optional
Warranty Covering Labor Only - Freight
25.235 S65V Service
Shipping charges incurred when
ordering a part necessary to service a car under warranty.
Motor Vehicle Optional Warranty Covering Labor
Only - Labor
25.236 SHB7 Service Labor performed to service the car in accordance with the optional
warranty that only provides labor.
40
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Motor Vehicle Optional Warranty Covering Labor
Only - Reimbursed Expenses
25.237 S2GD Service
Costs incurred by the dealer, related to the servicing of the
warranty, and submitted to the manufacturer for reimbursement.
For example, towing, renting a car
from the dealer‘s own fleet, shuttle service etc.
Motor Vehicle Optional Special Policy Warranty
25.240 GE3H Good
Where a manufacturer notices a
widespread problem with one of its vehicles. Manufacturer will send out
letters to owners notifying them of
the problem and offering to fix the problem immediately for free and
extend the warranty for a period of time.
Motor Vehicle Optional
Special Policy Warranty - Administrative Fees
25.241 GG57 Good
Fees dealer is allowed to charge manufacturer for processing and
handling claims in conjunction with
warranty.
Motor Vehicle Optional
Special Policy Warranty - Customer Contribution
25.242 G55S Good
An amount paid by the customer for
something that is not specifically covered in the warranty.
Motor Vehicle Optional Special Policy Warranty -
Deductible
25.243 G47C Good
The amount dictated by the applicable warranty that car owner
must pay in order to invoke the warranty.
Motor Vehicle Optional Special Policy Warranty -
Deductible for Labor Only
25.998 S34H Service Labor performed to service the car
in accordance with the warranty.
Motor Vehicle Optional Special Policy Warranty -
Deductible for Parts Only
25.999 GBH4 Good
Tangible Personal Property used in
servicing the warranty. For
example, windshield wipers, batteries, tires etc.
Motor Vehicle Optional Special Policy Warranty -
Expedite Fees
25.244 G24Q Good
Shipping charges for expedited delivery incurred when ordering a
part necessary to service a car under warranty.
Motor Vehicle Optional Special Policy Warranty -
Freight
25.245 GA56 Good Shipping charges incurred when ordering a part necessary to service
a car under warranty.
Motor Vehicle Optional
Special Policy Warranty - Labor
25.246 S9Q4 Good Labor performed to service the car in accordance with the warranty.
Motor Vehicle Optional
Special Policy Warranty - Parts
25.247 GF52 Good
Tangible Personal Property used in servicing the warranty. For
example, windshield wipers,
batteries, tires etc.
41
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Motor Vehicle Optional Special Policy Warranty -
Reimbursed Expenses
25.248 G2X7 Good
Costs incurred by the dealer, related to the servicing of the
warranty, and submitted to the manufacturer for reimbursement.
For example, towing, renting a car
from the dealer‘s own fleet, shuttle service etc.
Railway and Tramway
Machinery and Equipment 2512 GJ35 Good
Railway and tramway machinery and equipment are machinery and
equipment used in rail transportation.
Railway and Tramway Cars
251216 G37K Good
Railway and tramway cars are rail transportation equipment, including
locomotives, boxcars, flatbed cars,
hopper cars, tank cars, and freight cars of any type or class.
Railway and Tramway Cars used Interstate
251216.100 G44X Good
Railway and tramway cars are rail transportation equipment, including
locomotives, boxcars, flatbed cars, hopper cars, tank cars, and freight
cars of any type or class to travel interstate.
Railway and Tramway
Cars used Intrastate 251216.200 GC2M Good
Railway and tramway cars are rail transportation equipment, including
locomotives, box cars, flatbed cars,
hopper cars, tank cars, and freight cars of any type or class to travel
intrastate.
26 Power Generation and Distribution Machinery and Accessories
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Power Generation and
Distribution Machinery and
Accessories
26 GB9B Good
Items of tangible personal property
related to the generation and
distribution of power.
Batteries and generators
and kinetic power transmission
2611 G42P Good Items of tangible personal property
used to generate power.
Batteries 2611.100 G6J8 Good
A tangible device that produces electricity. It may have several
primary or secondary cells arranged in parallel or series. Batteries are
limited to AA, AAA, C, D, 6 volt, and
9 volt. Does not include automobile or boat batteries.
42
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Solar Energy Devices and Systems
26.100 GD74 Good
Devices or systems sold to authorized dealers and designed to
provide heating or cooling or electrical or mechanical power by
collecting and transferring solar-
generated energy.
27 Tools and General Machinery
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Tools and General Machinery
27 G3BE Good
A tangible implement used to
perform or facilitate mechanical operations.
Hand Tools 2711 GCH4 Good Hand held tangible implements used to perform or facilitate
mechanical operations.
Agricultural, Forestry, and
Garden Hand Tools 27112 GD5E Good
Hand held tangible implements
used to perform or facilitate
mechanical operations relating to agriculture, forestry and gardening.
Lawn Mower 27112014 GB67 Good A hand-operated or motor-driven machine for cutting the grass of a
lawn.
Fuel Efficient Propane Powered Lawn Mower
27112014.100 GT33 Good
A machine used to cut grass that is
powered by propane and runs 70-80% cleaner than older gasoline
powered mowers.
30 Structures and Building and Construction
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Structures, Building,
Construction, Manufacturing
Components and Supplies
30 GW42 Good
Tangible personal property
consisting of manufacturing supplies and components used in
construction.
Interior Finishing Materials 3016 G8R5 Good Tangible materials used to finish the interior of a structure.
Cabinetry 301618 GK85 Good A wall cupboard used for storage.
Countertops 30161802 G23K Good
A countertop is an item of TPP that generally makes up a horizontal
work surface in kitchens, other food preparation areas, and workrooms
in general. It is frequently installed
above and supported by cabinets.
Flooring 301617 G86C Good Materials that make up the surface of a room on which one stands.
43
Carpeting 30161701 G4FF Good A thick heavy covering for a floor, usually made of woven wool or
synthetic fibers.
Permanent Structures 3022 G7N6 Good A structure that is permanently affixed or cannot be easily moved.
Transport Structures 30222 GD9E Good A structure used to transport items
of tangible personal property.
Docks 30222018 GAG6 Good
A portable platform, used by a
manufacturer, at which trucks or trains load or unload cargo.
ONESOURCE Indirect Tax does not assume a manufacturing exemption
certificate has been obtained.
Dock Related Property 30222018.100 GC54 Good
Miscellaneous items of tangible
personal property related to portable docks used by
manufacturers. ONESOURCE Indirect Tax does not assume a
manufacturing exemption certificate
has been obtained.
Plumbing Fixtures 3018 G3H7 Good
Articles of tangible personal property including bathroom
fixtures, decorative hardware, faucets, sinks, toilets, bathtubs and
whirlpool.
31 Manufacturing Components and Supplies
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Manufacturing Components and Supplies
31 GEA4 Good
Manufacturing components and
supplies are machinery and equipment used directly in the
manufacturing or production process. ONESOURCE Indirect Tax
assumes that if an exemption
certificate is required one has been obtained.
Industrial Optics 3124 G49D Good Items of tangible personal property related to optics that are used in
industrial operations.
Mirrors 312417 G7R9 Good
A reflecting surface usually of glass
set into a frame, attached to a handle, etc., for use in viewing
oneself or as an ornament.
44
39 Electrical Systems and Lighting and Components and Accessories and Supplies
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Electrical Systems and
Lighting and Components and Accessories and
Supplies
39 GQ62 Good
Items of tangible personal property
relating to electrical and lighting
systems.
Lighting Fixtures and
Accessories 3911 GD36 Good
Items of tangible personal property
that provide artificial light.
Emergency Lighting and Accessories
391117 G8D7 Good
Items of tangible personal property
used to provide light in emergency situations.
Flashlight 3911702 G28M Good
An item of tangible personal property that is small, self-powered,
and portable used to provide
artificial light.
Non-electrical Lighting
Devices 391126 G6DF Good
Items of tangible personal property
that provide artificial light through non-electrical means.
Candles 39112604 GCB6 Good A long, usually slender piece of tallow or wax with an embedded
wick that is burned to give light.
Lanterns 39112603 GS33 Good
A portable item of tangible personal
property used for enclosing a light and protecting it from the wind,
rain, etc.
40 Distribution and Conditioning Systems and Components
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Air Distribution and Air Conditioning Systems,
Equipment and Components
40 G4Y4 Good
Items of tangible personal property relating to distribution and
conditioning components of HVAC systems.
Heating, Ventilation and Air
Circulation (HVAC) 4010 G6P9 Good
Items of tangible personal property, which promote heating, ventilation,
dehumidifying, and air circulation.
Air Circulation and Parts
and Accessories 401016 G94M Good
Products pertaining to air
movement.
Fans 40101604 G34V Good
Devices for creating a current of air
by movement of a surface or
surfaces.
45
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Energy Star Air Conditioners
4010.100 G7DC Good
Item of tangible personal property that promotes cooling, and air
circulation. Item displays the energy star logo on the appliance itself, the
packaging, or the Energy Guide
label.
Energy Star Dehumidifiers 4010.200 G39R Good
An item of tangible personal
property that removes moisture from the air. Item displays the energy star
logo on the appliance itself, the packaging, or the Energy Guide
label.
Heating Equipment and
Parts and Accessories 401018 G6W4 Good
Items of tangible personal property used in heating systems.
Waterbed Heaters 401018.100 G42W Good
An electrical pad placed on a waterbed that provides gentle heat to the upper and lower body.
Humidity Control 401019 G4Q6 Good A device or implement designed to regulate humidity within a room,
house, or other space.
Humidifiers 40101903 G5DD Good
A device designed to increase the
humidity within a room, house, or other space by means of the
discharge of water vapor.
41 Measuring Equipment
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Measuring Equipment 41 G3G8 Good Measuring equipment is equipment used for measuring.
Laboratory and Scientific Equipment
4110 GD5H Good
Laboratory and scientific equipment consists of tools and equipment
used by scientists in a laboratory. Includes equipment used to test the
quality of a product, but not in
manufacturing.
Repair Parts for
Laboratory and Scientific Equipment
4110.100 G3R2 Good
Charges for replacement parts used
to return laboratory and scientific equipment to working order.
Measuring Instruments 4111 GR63 Good Items of tangible personal property used for testing, measurement and
observation.
Clinical and Diagnostic
Analyzers and Accessories and Supplies
411158 G26S Good Items of tangible personal property
used to analyze and diagnose.
46
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Urinalysis Analyzers 41115827 G34J Good Items of tangible personal property used to analyze urine for the
purpose of medical diagnosis.
Length and Thickness Measuring Instruments
411116 GF58 Good
Length and thickness measuring
instruments are instruments used for measuring length and thickness.
Pedometers 41111602 G2W5 Good
A pedometer is a portable, electronic device that records how
many steps a person makes using a
pendulum that senses hip movements.
Rulers 41111604 G83S Good Rulers are instruments used to measure distance.
Viewing and Observing Instruments and
Accessories
411117 G27M Good Items of tangible personal property used for viewing and observation.
42 Medical Equipment, Accessories, and Supplies
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Medical Equipment,
Accessories and Supplies 42 G3W5 Good
Medical equipment, accessories, and supplies are used to aid in the
diagnosis or treatment of medical
problems.
Clinical Nutrition 4223 G9D8 Good Items of tangible personal property related to the study of nutrition.
Breast Feeding Equipment
and Supplies 422319 G6BH Good
Products used for the purposes of breast-feeding.
Breast Pump Kits 42231903 G8DA Good
Collection of items and accessories used to facilitate the extraction of milk from the breasts of a lactating woman.
Breast Pumps or its
Accessories 42231901 GK64 Good
Mechanical device used to extract milk from the breasts of a lactating woman.
Formulas and Products for Nutritional Support
422318 GKC4 Good Liquid food and products used for nourishment.
Nursing Bottle Nipples 42231807 G87M Good A nursing bottle nipple is a flexible cap on a baby's feeding bottle that
simulates a human nipple.
Pediatric Supplemental
Formulas 42231802 G39N Good
An artificial substitute for human breast milk, designed for infant
consumption.
Dental Equipment and
Supplies 4215 GN34 Good
Equipment and supplies relating to
dentistry and oral health.
Cosmetic Dentistry Equipment and Supplies
421515 G55R Good Equipment and supplies relating to cosmetic dentistry and oral health.
Tooth Whitening or
Bleaching Supplies 42151506 G38F Good
Products used to lighten the color
of the teeth.
47
Denture Supplies 4215.100 G66J Good Miscellaneous items of tangible personal property related to the use
and maintenance of dentures.
Denture Adhesive 4215.110 GBK3 Good A substance that causes dentures to adhere to one's gums and stay in
place.
Denture Cleaner 4215.120 G7B7 Good A substance used to clean dentures.
Durable Medical Equipment
42.300 GD2D Good
Durable Medical Equipment -
Therapeutic and non-therapeutic. Items are not sold to individuals for
personal use.
Emergency and Field
Medical Services Products 4217 GHB8 Good
Items of tangible personal property
used to provide emergency and field medical services.
Emergency and Field
Medical Services Kits 42172 G4E4 Good
Items of tangible personal property
used to provide emergency field medical services.
Emergency Medical
Services First Aid Kits 42172001 GFG4 Good
Items of tangible personal property
used to provide emergency first aid.
Independent Living Aids
for the Physically Challenged
4221 G2U5 Good
Items of tangible personal property
used to assist the physically challenged.
Ambulation and Transfer
and Positioning Aids for
the Physically Challenged w/Prescription
422115.100 GAH8 Good Items of tangible personal property, prescribed by a physician, used to
assist the physically challenged.
Canes w/ Prescription 42211501.100 GC8G Good
Items of tangible personal property
prescribed by a physician. A cane is a stick or short staff used to assist
in walking.
Crutches w/ Prescription 42211502.100 G4ED Good
Items of tangible personal property
prescribed by a physician. A staff or support to assist a lame or infirm
person in walking, usually with a crosspiece at one end to fit under
the armpit.
Ambulation and Transfer
and Positioning Aids for the Physically Challenged
w/o Prescription
422115.200 G9B2 Good
Items of tangible personal property
not prescribed by a physician used
to assist the physically challenged.
Canes w/o Prescription 42211501.200 G8Q2 Good
Items of tangible personal property
not prescribed by a physician. A cane is a stick or short staff used to
assist in walking
Crutch, Cane and Walker
Supplies 422115.201 G2T8 Good
Items of tangible personal property along with miscellaneous related
supplies used to assist with walking.
Crutches w/o Prescription 42211502.200 GH57 Good
Items of tangible personal property
not prescribed by a physician. A staff or support to assist a lame or
infirm person in walking, usually with a crosspiece at one end to fit
under the armpit.
48
Bathroom and Bathing Aids for the Physically
Challenged
422116 G6GD Good Bathroom and Bathing Aids for the Physically Challenged
Bath, Shower, and
Commode Chairs 422116.100 GEA7 Good
Chairs used to assist disabled persons in the bath, shower, and
commode.
Bath, Shower, and Commode Chair Supplies
422116.110 GW36 Good
Items of tangible personal property
related to chairs used to assist disabled persons in the bath,
shower, and commode.
Bed Pans 422116.111 G5N3 Good A metal, glass, or plastic receptacle for the urinary and fecal discharges
of persons confined to bed.
Mobility Aids 4221.100 GM27 Good Equipment used to aid in the
mobility of individuals.
Grab Bars 4221.101 GF38 Good Bars used to assist disabled individuals with mobility.
Medical and Laboratory
Tools 42.400 GJ49 Good
Tools and other items of tangible
personal property, such as
specimen containers, used in laboratories and other medical
facilities.
Medical Apparel and Textiles
4213 G5J2 Good
Medical clothing and accessories worn by healthcare professionals to
limit their, as well as patients'
exposure to infectious and hazardous matter.
Medical Gloves and Accessories
421322 G5KB Good
Medical gloves are medical safety
accessories that ensure sanitary
hospital conditions by limiting
patients', as well as healthcare professionals' exposure to infectious
and hazardous matter.
Patient Gowns 4213.100 GE6E Good An item of clothing worn by patients.
Patient ID Bands 4213.200 G3K2 Good An identification band worn by
patients.
Medical Facility Products 4219 G4EA Good
Items of tangible personal property
sold to medical facilities. ONESOURCE Indirect Tax assumes
no exemption exists.
IV Supplies 4219.100 GG88 Good
Items of tangible personal property
part of or used with infusion pumps.
IV Pumps and Stands 4219.110 G5AG Good
A pump that infuses fluids,
medication or nutrients into a patient and the stand from which
the IV hangs.
IV Pumps 4219.111 G34R Good
A pump that infuses fluids,
medication, or nutrients into a patient.
IV Solutions 4219.120 GED5 Good
A liquid administered to a patient
via an infusion pump. Medication is
often dissolved in the solution.
49
Patient Beds and
Accessories 421918 GEB5 Good
Items of tangible personal property sold to medical facilities.
ONESOURCE Indirect Tax assumes no exemption exists.
Hospital Bed Parts 421918.103 GB8H Good
Miscellaneous items of tangible
personal property that make up a
hospital bed. Does not include replacement parts.
Hospital Bed Rails 421918.102 G39H Good
Rails attached to the sides of a
hospital bed, which protect a patient from falling out of bed and
assist the patient in getting out of
bed. No prescription is required and the rails are not sold to individuals
for personal use. Expanded def. avail.
Hospital Beds 421918.101 G26U Good
A bed having side rails that can be
raised or lowered and a mattress
base in three jointed sections so that the head, foot, or middle may
be raised by a crank or motor. No prescription is required and the
beds are not sold for personal use.
Wheel Chairs 42192210 G46K Good
A chair mounted on large wheels
for the use of a sick or disabled person.
Wheel Chair Parts and Accessories
42192208 G32W Good
Items of tangible personal property
part of or used in connection with wheelchairs.
Over-The-Counter Medical
Supplies 42.100 G36Q Good
Over the counter medical supplies
are available without a prescription.
Examples include band-aids, gauze, and aspirin.
First Aid Kit 42.120 GR49 Good
A kit including items of tangible
personal property used to treat
non-emergency injuries.
Incontinent Supplies 42.110 G92Q Good Items of tangible personal property used to manage incontinence.
Bed Pads 42.111 GG2G Good Bed Pads
Skincare Creams 42.112 G43J Good
Skincare cream used to treat skin
irritation resulting from
incontinence.
Orthopedic, Prosthetic and Sports Medicine Products
4224 GD8D Good Orthopedic, Prosthetic and Sports Medicine Products
Casting and Splinting
Supplies 422415 G6Q7 Good
Items of tangible personal property
used for casting and splinting
Casting Equipment and
Parts and Accessories 422416 G2D7 Good
Items of tangible personal property
that are part of casting equipment.
Orthopedic Softgoods for
the Lower Extremity 422417 G63M Good
An orthopedic piece of medical equipment usually made of elastic
material used to support a patient's lower body, such as the legs.
50
Ankle or Foot Orthopedic
Softgoods 42241701 G7B5 Good
An orthopedic piece of medical equipment usually made of elastic
material used to support a patient's ankle or foot.
Orthopedic Softgoods for
Upper Extremity and
Torso
422418 G77J Good
Orthopedic softgoods for the upper
extremity and torso are non-
prescription devices, either external or implanted, that substitute for or
supplement a missing or defective part of the body. These products
are not purchased by a healthcare provider or designed for a specific
individual. One possible example is
implants for a mastectomy bra.
Back or Lumbar or Sacral
Orthopedic 42241802 G52T Good
An orthopedic piece of medical equipment used to support a
patient's back, lumbar, or sacral region.
Cervical Collars or Neck
Braces 42241803 GDB3 Good
A cervical collar or neck brace is an orthopedic piece of medical
equipment used to support a patient's spinal cord and head.
Elbow Orthopedic
Softgoods 42241805 G2U6 Good
An orthopedic piece of medical
equipment usually made of elastic
material used to support a patient's elbow.
Forearm or Wrist or Thumb Orthopedic
Softgoods
42241806 G44D Good
An orthopedic piece of medical
equipment usually made of elastic material used to support a patient's
wrist, thumb, or hand.
Patient Care and
Treatment Products and Supplies
4214 GF99 Good
Items of tangible personal property
used for patient care and treatment.
Enternal Feeding
Equipment and Supplies 4214.400 G4HC Good
Items of tangible personal property
and supplies part of or used with
equipment used to deliver liquid nutrients through a tube.
Enternal Feeding
Equipment 4214.410 GE7B Good
Equipment used to deliver liquid
nutrients through a tube.
Enternal Feeding Supplies 4214.420 G6F4 Good
A liquid substance that provides
nourishment for growth or metabolism provided to an
individual via an enternal feeding
tube.
Enternal Feeding Nutrition 4214.421 GFF3 Good
A liquid substance that provides nourishment for growth or
metabolism provided to an individual via an enternal feeding
tube.
Fertility and Sterility
Treatment Equipment and Supplies
421432 G8P5 Good
Items of tangible personal property
used to treat issues of fertility and sterility.
51
Impotence Treatment Products or Kits or
Accessories
42143202 GJ75 Good Products pertaining to the treatment of impotence.
Heat and Cold Therapy
Products 421421 G6A5 Good
Items of tangible personal property used to promote healing through
heat and cold therapy.
Injection and Aspiration
Needles and Accessories 421425 G5BJ Good
A sharp, pointed implement used to
inject or remove a fluid from a body.
Blood Collection Sets and
Needles 42215.300 G95P Good
Items of tangible personal property
used to remove and collect blood.
Intraosseous Infusion System - Hypodermic
Single Lumen Needle
42142534 GM43 Good
An EZ-IO needle is a single use
disposable intraosseous needle assembly that is inserted into the
bone marrow by a powered driver to access the intraosseous space,
ultimately leaving a catheter in the bone for attachment of standard
syringes and IV tubing for
administration of drugs and fluids. The needle set includes a sterile
needle, sterile EZ-CONNECT® (to facilitate the infusion of IV fluids
from a plastic bag or solution
container into the patient), wristband and 1–port sharps block.
All needle sets are for prescription use only. (The other items included
with the needle are de minimis value (less than 10%). All needles
sets are sold to licensed health care
facilities or licensed health care providers.
Needles and Syringe Combinations
421425.100 G3S9 Good
Items of tangible personal property,
which include both needles and
syringes.
Syringes 421421.200 G5D6 Good
A medical instrument used to inject fluids into the body or draw them
from it. Can be reusable or disposable.
Misc. Catheters and Supplies
4214.100 GF95 Good
Miscellaneous tangible personal
property including supplies, used in
connection with catheters.
Catheters 4214.110 GEE6 Good
A tube that can be inserted into a body cavity, duct or vessel allowing
drainage of fluids, infusion of liquid, or suction.
Suction Catheter Pumps and Machines
4214.131 G5X5 Good Equipment used in connection with catheters, which provide suction via
a pump.
Nebulizer Tubes, Equipment, and Supplies
4214.500 G28X Good Tubes and supplies part of or used with a nebulizer.
Nebulizer and Oxygen
Solutions 4214.530 G9Q5 Good
Solutions that provide oxygen and
are used in nebulizers.
52
Nebulizer Machines 4214.510 G4FB Good Equipment, which reduces solutions to fine spray.
Nebulizer Masks 4214.520 GBJ2 Good
A mask used to facilitate the
delivery of the solution via a nebulizer.
Ostomy Care Supplies 4214.200 GB2D Good
Items of tangible personal property
used by individuals in ostomy
management.
Ostomy Care Bags and Tubes
4214.210 GFB4 Good
Items of TPP used by individuals having any of various surgical
procedures in which an artificial opening is made to permit the
drainage of waste products.
Expanded definition available.
Oxygen Tanks,
Accessories, and Supplies 4214.600 GD2K Good
Items of tangible personal property related to the containment and
delivery of oxygen.
Urology Supplies 4214.300 GDF5 Good
Miscellaneous supplies used in the
treatment of disorders of the urinary tract or urogenital system.
Urology Bags and Tubes 4214.310 G92D Good
Bags, tubes and other tangible
personal property used in the treatment of disorders of the
urinary tract or urogenital system.
Patient Exam and
Monitoring Products 4218 GR88 Good
Items of tangible personal property
used to examine and monitor patients.
Medical Thermometers
and Accessories 421822 G4M6 Good
Medical thermometers are used for
measuring human body temperature, with the tip of the
thermometer being inserted either
into the mouth, under the armpit, or into the rectum via the anus.
Stethoscopes and Related Products
421821 GQ39 Good
Products relating to a medical
instrument used for listening to the
sounds generated inside the body.
Physical Therapy Equipment
42.200 G59Q Good Equipment used to administer physical therapy.
Surgical Products 4229 G74K Good Surgical Products
Disposable Surgical Tools
and Instruments 4229.100 G35Y Good
Disposable tools and instruments
used in surgery.
Wound Care Products 4231 G6K7 Good Products used in the bandaging,
dressing, and taping of wounds.
Bandages and Dressings
and Related Products 423115 G43G Good
Products pertaining to the bandaging, dressing, and taping of
wounds.
Bandages or Dressings for
Burn Care 42311504 GM33 Good
A binding or covering for wounds
resulting from burns.
Bandages or Dressings for General Use
42311505 G68D Good A binding or covering for wounds.
Gauze Bandages 42311511 GA66 Good
Bandages and dressings that
include a bleached cotton cloth of plain weave, usually for absorption
purposes.
53
Sterile Saline and Water 423115.200 G33R Good Sterile liquid used in wound care.
Medical and Surgical Adherent Tapes and
Related Products for
Specialty Use
423117 G7AE Good
Medical or surgical tape is a form of pressure-sensitive adhesive tape
used in medicine and first aid as a bandage to hold a dressing onto a
wound.
Medical or Surgical Tapes
for Skin Attachment 42311703 GDF4 Good
Pressure-sensitive adhesive tape
used for skin attachment.
Wound Care Products-
Medicated 4231.100 GAD7 Good
Medicated items of tangible personal property such as sponges,
bandages, pads, and dressings used to treat wounds.
43 Information Technology, Broadcasting and Telecom
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Information Technology,
Broadcasting and Telecom 43 G34X Good
Information Technology,
Broadcasting and Telecom
Components for Information Technology or
Broadcasting or Telecom
4320 G7F6 Good
Items of tangible personal property used in the information technology,
broadcasting, or telecommunications industry.
ONESOURCE Indirect Tax assumes
no exemption applies.
Broadcast Equipment 4320.100 GK56 Good
Equipment that transmits data via television and radio. If a
broadcasting exemption is available, ONESOURCE Indirect Tax assumes
it applies. However, if an exemption
certificate is required to claim the exemption, ONESOURCE Indirect
Tax does not assume one has been obtained. Furthermore,
ONESOURCE Indirect Tax does not
assume the sale of broadcast equipment qualifies as a first
purchase.
Telecommunication
Equipment 4320.200 G8T4 Good
Tangible personal property used or consumed directly and
predominantly in the amplifying,
initiating, receiving, processing, transmitting, monitoring of
switching or switching of telecommunication services or
internet access services for sale. If an exemption certificate is required,
ONESOURCE Indirect Tax assumes
one has not been obtained.
Computer Equipment and
Accessories 4321 GA39 Good
Computer equipment and accessories include software,
hardware and other accessories.
54
Computer Accessories 432116 G94F Good Computer accessories include hardware and other accessories not
covered elsewhere.
Computer Country or
Localization Kits 43211610 G22Z Good
Computer country or localization kits are accessories used for
localization purposes. These kits
generally would consist of following parts: localized manuals and/or
localized keyboards and/or country specific power cords etc.
Computer Speakers 43211607 G5J9 Good
Computer speakers are multimedia
speakers that are used to play
sounds, music, or recordings.
Computer Switch Boxes 43211601 G9A8 Good
Computer switch boxes are devices that enable one or more computers
to connect together and be switched on and off.
Docking Stations 43211602 G44F Good
A docking station is a hardware
frame and set of electrical
connection interfaces that enable a notebook computer to effectively
serve as a desktop computer. It allows the notebook to
communicate with a local printer,
storage or backup drives, network interface and has an expansion
base for floppy and CD-ROM or DVD drives.
Encoder Decoder Equipment
43211608 G4CK Good
Encoder decoder equipment is a
device and program that translates
encoded data into its original format. It reads encoded mpeg,
wav files, and data from live, playback, or still video or audio.
Handheld PDA Starter Kits 43211611 G35X Good
Handheld PDA starter kits are
accessory starter kits for hand held
PDAs. They usually include items such as covers, connection cables,
spare styli, and screen protectors.
Multimedia Kits 43211606 G24U Good
A multimedia kit is a package of hardware and software that adds
multimedia capabilities to a
computer. Typically, a multimedia kit includes a CD-ROM or DVD
player, a sound card, speakers, and a bundle of CD-ROMs.
Peripheral Switch Boxes 43211604 G9D4 Good
Peripheral switch boxes are devices
that enable one or more computer
accessories, like printers to connect together and be switched on and
off.
55
Port Replicators 43211603 G58H Good
A port replicator is an attachment for a notebook computer that
allows a printer, monitor, and keyboard to be simultaneously
connected. The port replicator duplicates all of the notebook's
ports, and may provide specific
ports for joysticks and MIDI devices.
Signal Processor Upgrades 43211605 G4S6 Good Signal Processor Upgrades.
Universal Serial Bus Hubs
or Connectors 43211609 GF6A Good
Universal Serial Bus Hubs or
Connectors.
Computer Data Input Device Accessories
432118 G9H8 Good
Computer data input device
accessories are accessories such as cables, cords, or mouse pads used
with data input devices.
Computer Data Input
Device Covers 43211801 G2Z5 Good
Computer data input device covers protect the computer or peripherals
from environmental or user
damage.
Keyboard Drawers or
Shelves 43211804 G24G Good
Keyboard drawers or shelves allow the storage of the keyboard under
the desk.
Keyboard Skins 43211803 GF66 Good
Keyboard skins are transparent,
flexible, spill proof, waterproof and dustproof covers for key boards.
Mouse Pads 43211802 G72J Good
A mouse pad is a small cushion that
provides traction and allows a computer mouse to move smoothly.
Service Kits for Storage
Devices 43211805 G4X5 Good
This service kit includes
replacement parts of a storage
device and may even contain necessary associated tools in the
same package.
Computer Data Input
Devices 432117 GU28 Good
Typical input devices are keyboards
and mice.
Bar Code Reader
Equipment 43211701 G34W Good
Bar code reader equipment is a device that enables a computer to
access data inputs from bar codes. Bar code equipment includes
barcode readers, code interpreters,
which can be a hardware or software, barcode printers and
verifiers. Bar code equipment is used for identifying commercial
products or parts.
Biometric Identification Equipment
43211714 GP57 Good
Biometric identification equipment
is a device that enables a computer to access data inputs that enable it
to validate a user using visual frequencies.
56
Camera Based Vision Sys for Auto Data Collection
43211718 G57U Good
Camera based vision systems for automated data collection is a
collection of hardware and software used for automated data capturing.
The components which go into the systems are optical or laser
scanners for scanning the objects,
software and computers for recognition and storing the data.
Computer Mouse or
Trackballs 43211708 G52E Good
A computer mouse or trackball
consists of an optical eye or mouse ball that sticks out of the bottom or
top of a casing that reads
movements and transfers that information to the computer. One
or more buttons are used to select actions.
Currency Recognition Equipment
43211704 GA5K Good
Currency verifiers are used to
detect counterfeit bills. Optical
scanning recognition, magnetic ink detection, and ultra-violet reading
are among the most common methods for verifying the
authenticity of currency, bank
checks, traveler‘s checks, credit cards, and other items of value.
Game Pads or Joy Sticks 43211705 GY42 Good
A device consisting of a hand held
stick that pivots about one end and transmits its angle in two
dimensions to a computer. Joysticks
are often used to control games, and usually have one or more push-
buttons whose state can also be read by the computer.
Graphics Tablets 43211712 G9F8 Good
Graphics tablets, also known as
digitizers, are devices that are used
to convert data in analog format into digital format.
Keyboards 43211706 GU84 Good The keyboard is a primary device
used to input text in a computer.
Light Stylus 43211707 G55F Good
A light stylus for computers is an
input device used to write text or draw lines on a surface using light.
It is used for graphics applications, such as CAD/CAM, where the stylus
is attached to an electronically-sensitive tablet.
Magnetic Card Readers 43211702 G8HA Good
Magnetic card readers are designed to read the magnetic stripe data on
credit cards, debit cards, drivers licenses, and I.D.
Optical Character
Recognition Systems 43211717 GDE8 Good
These optical character recognition
systems are utilized to convert text
from hard copy documents into electronic output.
57
Point of Sale Credit or
Debit Verification Kits 43211720 G4CH Good
These are kits containing swiping machines, carbon transfers,
printers, etc., for credit and debit card processing at the point of sale
(POS). They are often distributed by banks to retailers. These include
the entire set of items, rather than
just individual pieces.
Portable Data Input Terminals
43211715 GW37 Good
Portable data terminals are small, lightweight data terminals designed
for flexible, single-hand operation. These terminals are used for a wide
range of data tracking applications.
Pressure Stylus 43211709 G6FD Good
A stylus is an input device used to
write text or draw lines by applying pressure to the input surface such
as a tablet or digital display screen for a computer.
Punch Card Readers 43211721 G35G Good
Punch card readers are mechanical devices which are used to read
punched cards and execute their instructions.
Radio Frequency
Identification Devices 43211710 G57R Good
RFID (radio frequency
identification) is a technology that
incorporates the use of electromagnetic or electrostatic
coupling in the radio frequency (RF) portion of the electromagnetic
spectrum to uniquely identify an object, animal, or person. An RFID
system consists of three
components: an antenna and transceiver (often combined into
one reader) and a transponder (the tag). RFID is sometimes called
dedicated short range
communication (DSRC).
Scanners 43211711 GC38 Good
A scanner captures images of photographic prints, bar codes,
posters, magazine pages, and similar sources for computer
editing, display and storage.
Touch Pads 43211713 GA4J Good
A stationary pointing device often
found on laptop computers. Touch pads provide a small, flat surface
that you slide your finger over as an alternative to the mouse and works
by sensing the user‘s finger
movement and downward pressure.
Voice Microphones for Computers
43211719 GM85 Good A computer input device that captures voices or sounds.
Computer Display Accessories
432120 GQ24 Good
Computer display accessories are
used with computer displays such
as cables or cords.
58
Computer Displays 432119 GDG3 Good
A computer display is a computer device capable of displaying text
and images, using a cathode ray tube (CRT), liquid crystal display
(LCD), light-emitting diode, gas plasma, or other image projection
technology. The terms display and
monitor are used interchangeably.
Computer Printers 432121 G8K7 Good A computer printer is a computer device that reproduces text or
graphics onto paper.
Airline Ticket or Boarding Pass ATB Printers
43212111 GP26 Good
An airline ticket or boarding pass
ATB printer is a specialized printer used to print airline tickets and
boarding passes.
Bag Tag Printers 43212109 G2EJ Good A bag tag printer is a printer, often used by airlines, to print tags for
tracking and distribution luggage.
Band Printers 43212101 GC8E Good
Band printers use an engraved
band to print characters on to a sheet of paper. They can be used to
print characters and not graphics. They are high-speed printers which
are mainly used for large greenbar
reports, multi-part forms and printing labels.
Compact Disc CD or Labeling Printers
43212113 GEA9 Good
Compact disc or labeling printers
are used to print labels. They may be able to print labels for compact
discs or digital video discs.
Digital Image Printers 43212114 G2BC Good
A digital image printer prints digital
images without the use of computers. This printer unit has a
slot where the storage disks can be inserted and the prints can be
taken. It incorporates a number of
enhancements for improved digital creation, speed, performance, and
image quality.
Dot Matrix Printers 43212102 GA95 Good
A dot matrix printer is a kind of printer with a vertical column of up
to 48 small closely packed needles
or pins each of which can be individually forced forwards to press
an ink ribbon against the paper. The print head is repeatedly
scanned across the page and
different combinations of needles activated at each point.
59
Dye Sublimination Printers 43212103 G2AH Good
Dye-Sub printers use heat to melt wax away from a specially coated
print ribbon similar to wax thermal printers, except that the heating
array in the dye sublimation printer is much more precise and can heat
the dyes in the transfer ribbon to
one of 256 levels. Page-sized panels (8 1/2 x 11) on the ribbon consist
of cyan, magenta, and yellow dye. A thermal print head, consisting of
thousands of heating elements,
capable of precise temperature variations, moves across the
transfer ribbon.
Inkjet Printers 43212104 GHD3 Good
An inkjet printer is a class of printer in which small ink droplets are
sprayed electrostatically from a
nozzle onto the paper. Ink-jet printers produce high-quality text
and graphics.
Laser Printers 43212105 GE73 Good
A laser printer is a non-impact high-resolution printer that uses a
rotating disk to reflect laser beams
to form an electrostatic image on an imaging drum. This attracts
electrically charged toner (dry ink powder, generally a plastic heat-
sensitive polymer) which is then transferred onto the paper and
fused into it by heat. Laser printers
produce very high quality text and graphics.
Line Matrix Printers 43212106 G9R7 Good
A line matrix printer contains a
chain of characters or pins that
print an entire line at one time. Line printers, also called daisy wheel
printers, are used to print data line by line. They are faster than dot-
matrix printers but produce low-quality print and cannot print
graphics.
Multifunction Printers 43212110 GD2B Good
A multifunction printer is a device
that combines the facilities of a printer with one or more of the
following: scanner, fax, or photocopier.
60
Plotter Printers 43212107 GS87 Good
A plotter is a printer that interprets commands from a computer to
make line drawings on paper. Unlike a regular printer, the plotter
can draw continuous point-to-point lines directly from vector graphics
files or commands. It uses one or
more pens that can be raised, lowered, and moved over the
printing media to draw graphics or text. The heart of the plotter is the
printer head assembly, consisting of
a horizontal bar and, attached to it, the head assembly holding the pen
in use.
Point of Sale POS Receipt
Printers 43212112 G59P Good
Point of sale printers are used in places such as restaurants and
retail shops to print high quality
receipts.
Thermal Tape Printers 43212108 GEG3 Good
A thermal tape printer is an inexpensive printer that works by
pushing heated pins against heat-sensitive paper. Thermal printers
are widely used in calculators and
fax machines.
Computers 432115 G49P Good
A computer is an electronic device that accepts information in digital or
similar form and manipulates it for a result based on a sequence of
instructions.
Computer Servers 43211501 GD79 Good
A computer server provides some
service for other computers connected to it via a network. The
most common example is a file server which has a local disk and
services requests from remote
clients to read and write files on that disk, often using Network File
System (NFS) protocol or Netware on PCs.
Desktop Computers 43211507 GC8A Good
A desktop computer is a smaller,
personal computer commonly found
in offices and homes.
High End Computer Servers
43211502 G3B7 Good
A high-end computer server is designed for the higher
performance and scalability spectrum of available platforms in
that period of time.
Mainframe Computers 43211512 G4AC Good
Mainframe computers are large
computers able to handle a large amount of data/transaction
processing.
Mainframe Console or
Dumb Terminals 43211510 GB2F Good
Mainframe Console or Dumb
Terminals.
61
Notebook Computers 43211503 G2G7 Good
A notebook computer is a battery- or AC-powered personal computer
generally smaller than a briefcase that can easily be transported. A
notebook computer, sometimes called a laptop computer, typically
weighs less than 5 pounds, and is 3
inches or less in thickness.
Personal Computers 43211508 GH7C Good A personal computer is a small, general-purpose computer designed
for an individual user.
Personal Digital Assistant
PDAs or Organizers 43211504 G73D Good
Personal digital assistant (PDA) is a
term for any small mobile hand-held device that provides computing
and information storage and retrieval capabilities for personal or
business use.
Point of Sale (POS) Terminal
43211505 G86B Good
A point-of-sale (POS) terminal is a
computerized replacement for a cash register. Much more complex
than the cash registers, the POS system can include the ability to
record and track customer orders, process credit and debit cards,
connect to other systems in a
network, and manage inventory. Generally, a POS terminal has as its
core a personal computer, which is provided with application-specific
programs and I/O devices for the
particular environment in which it will serve.
Tablet Computers 43211509 GC7G Good
A tablet computer is a computer in
the form of a tablet designed to mimic the use of a traditional
clipboard. Tablet computers are
larger and more powerful than a PDA. Input is predominantly by the
use of a stylus, finger touch or voice recognition.
Thin Client Computers 43211506 GE7D Good
A ‗thin client‘ is a network computer
without a hard disk drive, whereas
a typical PC computer includes a disk drive. In client/server
applications, a client designed to be especially small so that the bulk of
the data processing occurs on the
server. Although the term ‗thin client‘ usually refers to software, it
is increasingly used for computers, such as network computers and Net
PCs that are designed to serve as the clients for client/server
architectures.
62
Wearable Computing
Devices 43211511 GCJ4 Good
A wearable computing device is a computer designed to be worn on
the body during use. It is usually integrated to the user‘s clothing or
attached directly to the body.
Home Communication
Terminals 43.200 G5JA Good
Home communication terminals are
equipment used to receive entertainment and other electronic
transmissions for home use, such as satellite dishes and receivers,
cable boxes, etc.
Software 4323 GJ58 Good
Software is a set of coded
instructions designed to cause a computer or automatic data
processing equipment to perform a task.
Canned or Pre-Written
Computer Software 4323.100 GH67 Good
Canned computer software is
prewritten computer software,
including prewritten upgrades, which is not designed or developed
to the specifications of a specific customer. The combining of two or
more prewritten computer software programs or prewritten portions
thereof does not cause the
combination to be other than prewritten computer software.
Canned or Pre-Written Computer Software
Delivered Electronically
4323.120 GZ33 Good
Software delivered electronically is
prewritten computer software, including prewritten upgrades,
which is not designed or developed
for a specific customer. It is delivered to the purchaser via the
Internet or other electronic transmission.
Business Use Canned or
Pre-Written Computer Software Delivered
Electronically
4323.125 G32X Good
Business use software delivered electronically is electronically
delivered computer software that is used directly and exclusively in the
conduct of the purchaser‘s business, trade or occupation.
Non-business Use Canned or Pre-Written Computer
Software Delivered Electronically
4323.126 GT46 Good
Non-business use software delivered electronically is
electronically delivered computer software sold to an individual.
Software Usage Fees 4323.127 G4EG Good
Fee based on usage of electronically
downloaded software, such as
number of transactions.
Business Use Software Usage Fees
4323.128 G4W5 Good
Fee based on usage of electronically downloaded software used directly
and exclusively in the conduct of the purchaser‘s business, trade or
occupation, such as number of
transactions
63
Non Business Use
Software Usage Fees 4323.129 G95J Good
Fee based on usage of electronically downloaded non business use
software, such as number of transactions
Canned or Pre-Written
Computer Software Delivered by Load and
Leave
4323.130 GC5D Good
A load and leave transaction is one
where software is delivered in
tangible form to the purchaser, installed on the purchaser‘s
computer and the tangible media is then returned to the seller. The
transfer includes only the right to use the software, there is no
transfer of title to or ownership of
the tangible media itself.
Canned or Pre-Written Computer Software
Delivered via a Tangible
Medium
4323.110 GDD4 Good
Software delivered via tangible medium is prewritten computer
software, including prewritten upgrades, which is not designed or
developed for a specific customer.
This software is delivered to the purchaser via tangible media such
as CD-Rom.
Software for Enterprise
Use 4323.140 G44H Good
Software designed to run on an enterprise service operating system,
regardless of the method of
delivery. It includes a purchase or license of computer software for
high-volume, simultaneous use on multiple computers, that is housed
or maintained on an enterprise
server or end users' computers.
Software for Enterprise
Use Delivered
Electronically
4323.150 G2A9 Good
Software designed to run on an enterprise service operating system.
It includes a purchase or license of computer software for high-volume,
simultaneous use on multiple
computers, that is housed or maintained on an enterprise server
or end users' computers. The software is delivered electronically.
Business Use Enterprise
Software Delivered Electronically
4323.151 G95C Good
Software designed to run on an
enterprise service operating system,
used directly and exclusively in the conduct of the purchaser‘s
business, trade or occupation. It includes a purchase or license of
computer software for high-volume,
simultaneous use on multiple computers, that is housed or
maintained on an enterprise server or end users' computers. The
software is delivered electronically.
64
Non-Business Use Enterprise Software
Delivered Electronically
4323.152 G8EE Good
Software designed to run on an enterprise service operating system,
used for non-business purposes. It includes a purchase or license of
computer software for high-volume, simultaneous use on multiple
computers, that is housed or
maintained on an enterprise server or end users' computers. The
software is delivered electronically.
Canned or Pre-Written
Computer Software License
4323.300 GH5E Good
Canned software licenses are licenses that grant the purchaser of
the license the right to use canned
software.
Canned or Prewritten Computer Software
License Meeting Illinois Exemption Requirements
– Electronically Delivered
4323.330 G88P Good
A license, which is documented in writing and signed by the licensor
and customer that grants permission regarding the use of
canned computer software. This
license (1) is evidenced by a written agreement signed by the licensor
and the customer; (2) it restricts the customer's duplication and use
of the software; (3) it bars the
customer from licensing, sublicensing, or transferring the
software to a third party (except a related party) without the
permission and continued control of the licensor; (4) the licensor has a
policy of providing another copy at
minimal or no charge if the customer loses or damages the
software or of permitting the licensee to make and keep an
archival copy; and (5) the customer
must destroy or return all copies of the software to the vendor at the
end of the license period. The license and applicable software are
electronically delivered. The license
and applicable software are electronically delivered.
65
Business Use Canned or
Prewritten Computer Software License Meeting
Illinois Exemption Requirements –
Electronically Delivered
4323.331 G2DH Good
A license, for software used directly and exclusively in the conduct of
the purchaser‘s business, trade or occupation, which is documented in
writing and signed by the licensor and customer that grants
permission regarding the use of
canned computer software. This license (1) is evidenced by a written
agreement signed by the licensor and the customer; (2) it restricts
the customer's duplication and use
of the software; (3) it bars the customer from licensing,
sublicensing, or transferring the software to a third party (except a
related party) without the permission and continued control of
the licensor; (4) the licensor has a
policy of providing another copy at minimal or no charge if the
customer loses or damages the software or of permitting the
licensee to make and keep an
archival copy; and (5) the customer must destroy or return all copies of
the software to the vendor at the end of the license period. The
license and applicable software are electronically delivered. The license
and applicable software are
electronically delivered.
66
Non-Business Use Canned
or Prewritten Computer Software License Meeting
Illinois Exemption Requirements –
Electronically Delivered
4323.332 G46B Good
A license, for non-business use software, which is documented in
writing and signed by the licensor and customer that grants
permission regarding the use of canned computer software. This
license (1) is evidenced by a written
agreement signed by the licensor and the customer; (2) it restricts
the customer's duplication and use of the software; (3) it bars the
customer from licensing,
sublicensing, or transferring the software to a third party (except a
related party) without the permission and continued control of
the licensor; (4) the licensor has a policy of providing another copy at
minimal or no charge if the
customer loses or damages the software or of permitting the
licensee to make and keep an archival copy; and (5) the customer
must destroy or return all copies of
the software to the vendor at the end of the license period. The
license and applicable software are electronically delivered.
Canned or Prewritten Computer Software
License Meeting Illinois
Exemption Requirements – Tangible Delivery
4323.340 G34E Good
A license, which is documented in
writing and signed by the licensor
and customer that grants permission regarding the use of
canned computer software. This license (1) is evidenced by a written
agreement signed by the licensor
and the customer; (2) it restricts the customer's duplication and use
of the software; (3) it bars the customer from licensing,
sublicensing, or transferring the software to a third party (except a
related party) without the
permission and continued control of the licensor; (4) the licensor has a
policy of providing another copy at minimal or no charge if the
customer loses or damages the
software or of permitting the licensee to make and keep an
archival copy; and (5) the customer must destroy or return all copies of
the software to the vendor at the end of the license period. The
license and applicable software are
tangibly delivered.
67
Business Use Canned or
Prewritten Computer Software License Meeting
Illinois Exemption Requirements – Tangible
Delivery
4323.341 G8J5 Good
A license, for software used directly and exclusively in the conduct of
the purchaser‘s business, trade or occupation, which is documented in
writing and signed by the licensor and customer that grants
permission regarding the use of
canned computer software. This license (1) is evidenced by a written
agreement signed by the licensor and the customer; (2) it restricts
the customer's duplication and use
of the software; (3) it bars the customer from licensing,
sublicensing, or transferring the software to a third party (except a
related party) without the permission and continued control of
the licensor; (4) the licensor has a
policy of providing another copy at minimal or no charge if the
customer loses or damages the software or of permitting the
licensee to make and keep an
archival copy; and (5) the customer must destroy or return all copies of
the software to the vendor at the end of the license period. The
license and applicable software are electronically delivered. The license
and applicable software are tangibly
delivered.
68
Non-Business Use Canned
or Prewritten Computer Software License Meeting
Illinois Exemption Requirements – Tangible
Delivery
4323.342 G9H9 Good
A license, for non-business use software, which is documented in
writing and signed by the licensor and customer that grants
permission regarding the use of canned computer software. This
license (1) is evidenced by a written
agreement signed by the licensor and the customer; (2) it restricts
the customer's duplication and use of the software; (3) it bars the
customer from licensing,
sublicensing, or transferring the software to a third party (except a
related party) without the permission and continued control of
the licensor; (4) the licensor has a policy of providing another copy at
minimal or no charge if the
customer loses or damages the software or of permitting the
licensee to make and keep an archival copy; and (5) the customer
must destroy or return all copies of
the software to the vendor at the end of the license period. The
license and applicable software are tangibly delivered.
Canned or Pre-Written
Software License – Electronic Delivery
4323.320 G2E6 Good
A canned software license delivered
electronically is a license delivered
via electronic transmission granting the purchaser of the license the
right to use canned software.
Business Use Canned or
Pre-Written Software
License – Electronic Delivery
4323.321 GS42 Good
Business use canned software license delivered electronically is a
license granting the purchaser the
right to use canned software for the purchaser's business, trade, or
occupation.
Non-Business Use Canned
or Prewritten Computer Software License – Electronic Delivery
4323.322 GU32 Good
Non-business use canned software license delivered electronically is a
license granting the individual the
right to use canned software.
Canned or Pre-Written
Software License Delivered by a Tangible
Medium
4323.310 GE6A Good
A canned software license via a tangible medium is a license
delivered via physical media granting the purchaser of the
license the right to use canned
software.
69
Custom Software 4323.200 G58C Good
Custom application computer software is a set of coded
instructions created for a single customer, designed to cause a
computer or automatic data processing equipment to perform a
task.
Custom Software
Delivered Electronically 4323.220 G4AE Good
Custom software delivered
electronically is a set of coded instructions created for a single
customer, designed to cause a computer or automatic data
processing equipment to perform a
task that is delivered to the purchaser via electronic
transmission.
Custom Software
Delivered via Tangible
Medium
4323.210 GB28 Good
Custom software delivered via tangible medium is a set of coded
instructions created for a single
customer, designed to cause a computer or automatic data
processing equipment to perform a task that is recorded and delivered
on a disc or other physical media.
Telecommunications
Services- Local and Long
Distance
43.100 S72F Service
Services related to the transmission
of information, as words, sounds, or images, in the form of
electromagnetic signals, as by telegraph, telephone, radio, or
television. Services include both
local and long distance service in a bundled transaction. ONESOURCE
Indirect Tax assumes service includes both interstate and
intrastate transactions.
Telecommunications Services- Long Distance
43.300 S3Q2 Service
Services related to the transmission
of information, as words, sounds, or images, usually over great
distances, in the form of electromagnetic signals, as by
telegraph, telephone, radio, or
television. Services include long distance only. ONESOURCE Indirect
Tax assumes service includes interstate and intrastate
transactions.
44 Office Equipment
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Office Equipment 44 G3D9 Good Office equipment is equipment used
in an office.
70
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Office and Desk Accessories
4411 GA92 Good Office and Desk Accessories
Boards 441119 GBD4 Good Boards
Drafting Supplies 441118 GP28 Good Drafting Supplies
Compasses 44111803 GF57 Good Compasses
Curves 44111805 GJ4B Good Curves
Drafting Dots or Tapes 44111813 GJ66 Good Drafting Dots or Tapes
Drafting Films 44111802 GE87 Good Drafting Films
Drafting Kits or Sets 44111812 G3T2 Good Drafting Kits or Sets
Drafting Papers 44111804 G4U2 Good Drafting Papers
Drafting Table Covers 44111815 G4H9 Good Drafting Table Covers
Protractors 44111806 G25R Good Protractors
Scales 44111807 GE3G Good Scales
Stencils or Lettering Aids 44111801 GJ46 Good Stencils or Lettering Aids
T Squares 44111808 GH82 Good T Squares
Templates 44111809 G84E Good Templates
Triangles 44111810 G44P Good Triangles
Work Service Protection
Covers 44111814 G2AG Good Work Service Protection Covers
Organizers and
Accessories 441115 GF4H Good Organizers and Accessories
Bookends 44111507 G3H4 Good Bookends
Business Card Holders 44111518 G2S6 Good Business Card Holders
Collating Racks 44111519 G3Y2 Good Collating Racks
Copy Holders 44111521 G2EF Good Copy Holders
Desk Drawer Organizers 44111502 G72E Good Desk Drawer Organizers
Desktop Trays or
Organizers 44111503 G5E6 Good Desktop Trays or Organizers
Display Systems or its
Accessories 44111511 G3JD Good
A tangible item of office equipment,
including accessories, used to display an item.
File Storage Boxes or Organizers
44111515 G85H Good File Storage Boxes or Organizers
Hanging Organizers or Accessories
44111510 G3W8 Good Hanging Organizers or Accessories
Literature Rack 44111512 GD5A Good Literature Rack
71
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Message Holders or Dispensers
44111501 G3K7 Good Message Holders or Dispensers
Paper or Pad Holder or Dispensers
44111506 G8B3 Good Paper or Pad Holder or Dispensers
Pen or Pencil Holders 44111509 G3FE Good Pen or Pencil Holders
Personal Organizers 44111516 GT64 Good Personal Organizers
Stamp Racks or Organizers
44111514 GQ53 Good Stamp Racks or Organizers
Study Stands 44111517 GS24 Good Study Stands
Supports for Diaries or
Calendars 44111513 G45S Good Supports for Diaries or Calendars
Surface Protectors or Pads 44111520 GC86 Good Surface Protectors or Pads
Planning Systems 441120 G2M9 Good Planning Systems
Address Books or Refills 44112001 GH35 Good Address Books or Refills
Appointment Books or
Refills 44112005 G79B Good Appointment Books or Refills
Calendars 44112002 G72U Good Calendars
Diaries or Refills 44112006 G46M Good Diaries or Refills
Meeting Planners 44112004 G7J6 Good Meeting Planners
Suggestion Box 44112007 G2KC Good Suggestion Box
Wall Planners or Refills 44112008 G69F Good Wall Planners or Refills
Office Machines and Their
Supplies, and Accessories 4410 GH6A Good
Office Machines and Their Supplies,
and Accessories
Mail Machines 441021 GW56 Good Mail Machines
Franking or Postage
Machines 44102101 G88G Good
A franking or postage machine automatically stamps letters or
packages passing through it and computes the total charges.
Office Supplies 4412 G8EA Good Office Supplies
Correction Media 441218 GW62 Good Correction Media
Correction Film or Tape 44121801 GB7F Good Correction Film or Tape
Correction Fluid 44121802 GCH3 Good Correction Fluid
Correction Pen Refills 44121806 G6E4 Good Correction Pen Refills
Correction Pens 44121805 GC98 Good Correction Pens
Electrical Erasers 44121808 GFG2 Good Electrical Erasers
Eraser Refills 44121807 G42G Good Eraser Refills
Erasers 44121804 GN2A Good Erasers
72
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Desk Supplies 441216 GD87 Good Desk Supplies
Adhesive Remover 44121626 GN99 Good Adhesive Remover
Adhesive Rollers 44121634 GEG4 Good Adhesive Rollers
Adhesive Tape Spindles 44121635 G6K2 Good Adhesive Tape Spindles
Bookmarks 44121627 G3N5 Good Bookmarks
Call Bells 44121614 GD57 Good Call Bells
Clip Holders or Dispensers 44121628 G9J6 Good Clip Holders or Dispensers
Desk Pads or its Accessories
44121621 GK3A Good Desk Pads or its Accessories
Embossing Tools 44121624 GX23 Good Embossing Tools
Finger Stalls 44121620 G5C6 Good Finger Stalls
Glue Dispenser or Refills 44121631 G5G6 Good Glue Dispenser or Refills
Manual Letter Openers 44121617 G5DH Good Manual Letter Openers
Mechanical Letter Opener 44121623 G8U4 Good Mechanical Letter Opener
Moisteners 44121622 G7M6 Good Moisteners
Paper Cutters or Refills 44121612 G95D Good Paper Cutters or Refills
Paper or Eyelet Punches 44121611 G25K Good Paper or Eyelet Punches
Paper Weights 44121625 GD8A Good Paper Weights
Pencil Sharpeners 44121619 G5U4 Good Pencil Sharpeners
Postage Stamp Dispensers 44121633 G38A Good Postage Stamp Dispensers
Scissor Sharpener 44121632 G88B Good Scissor Sharpener
Scissors 44121618 G29C Good Scissors
Stamps 44121604 GB86 Good Stamps
Staple Removers 44121613 G7E7 Good Staple Removers
Stapler Kit 44121630 G4M5 Good Stapler Kit
Staplers 44121615 GD3C Good Staplers
Tape Dispensers 44121605 G6X3 Good Tape Dispensers
Fastening Supplies 441221 GC56 Good Fastening Supplies
Folders and Binders and Index Cards
441220 G83Q Good Folders and Binders and Index Cards
Archboards 44122023 G3Q8 Good Archboards
Binder Handles 44122024 GJ63 Good Binder Handles
Binder Mounting Channels 44122028 G4Q7 Good Binder Mounting Channels
73
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Binder Pockets or Accessories
44122025 GD95 Good Binder Pockets or Accessories
Binders 44122003 GD5D Good Binders
Card Pockets 44122020 G66A Good Card Pockets
Clipboards 44122012 GW72 Good Clipboards
Dividers 44122010 G42U Good Dividers
Document Holder 44122016 G75C Good Document Holder
Expandable File Folders 44122027 G2Y2 Good Expandable File Folders
File Backers 44122015 G5KA Good File Backers
File Inserts or Tabs 44122018 GE39 Good File Inserts or Tabs
File Pockets or Accessories 44122019 G7FD Good File Pockets or Accessories
Folder Binding Accessories 44122022 GE5C Good Folder Binding Accessories
Folders 44122011 GK22 Good Folders
Hanging Folders or
Accessories 44122017 G3EG Good Hanging Folders or Accessories
Index Card Files 44122001 G9C4 Good Index Card Files
Magazine or Book Covers 44122005 G4N2 Good Magazine or Book Covers
Paper Claws 44122026 G23Y Good Paper Claws
Postage Stamp Albums 44122021 GA76 Good Postage Stamp Albums
Report Covers 44122013 G9V2 Good Report Covers
Rotary or Business Card
Files 44122009 G6HD Good Rotary or Business Card Files
Sheet Lifters 44122014 GG35 Good Sheet Lifters
Sheet Protectors 44122002 GC2D Good Sheet Protectors
Tab Indexes 44122008 G2X3 Good Tab Indexes
Ink and Lead Refills 441219 G95Q Good Ink and Lead Refills
Mailing Supplies 441215 G2W7 Good Mailing Supplies
Writing Instruments 441217 GF6B Good Writing Instruments
Ball Point Pens 44121704 GF44 Good Ball Point Pens
Colored Pencils 44121707 G83J Good Colored Pencils
Combination Pen and Highlighter
44121717 GU94 Good Combination Pen and Highlighter
Combination Pen or Pencil 44121715 GZ26 Good Combination Pen or Pencil
Crayons 44121709 GF94 Good Crayons
Felt Pen 44121711 G9S5 Good Felt Pen
74
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Fountain Pens 44121703 GJ27 Good Fountain Pens
Highlighters 44121716 G8M4 Good Highlighters
Marker Refills 44121712 GV32 Good Marker Refills
Markers 44121708 GV93 Good Markers
Mechanical Pencils 44121705 GGG3 Good Mechanical Pencils
Pen Nibs 44121713 G4Q2 Good Pen Nibs
Pen or Pencil Sets 44121702 G35V Good Pen or Pencil Sets
Pencil or Pen Grips 44121714 G64U Good Pencil or Pen Grips
Rollerball Pens 44121701 G3G7 Good Rollerball Pens
Secured Pen Sets 44121718 G2CC Good Secured Pen Sets
Wooden Pencils 44121706 G4MA Good Wooden Pencils
Writing Chalk or
Accessories 44121710 G9CB Good Writing Chalk or Accessories
45 Printing, Photographic, AV Equipment and Supplies
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Printing, Photographic, AV
Equipment and Supplies 45 G7C6 Good
Printing, Photographic, AV
Equipment and Supplies
Photographic, Filming, or Video Equipment
4512 GM22 Good Photographic, Filming, or Video Equipment
Cameras 451215 GA2B Good Cameras
Digital Camcorders or
Video Cameras 45121516 GG3C Good
A self-contained unit of
communications equipment made
up of a lightweight, hand-held television camera and a
videocassette recorder.
Digital Image 4512.100 GCH6 Good Still image obtained by the purchaser by means other than
tangible storage media.
46 Safety Equipment
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Safety Equipment 46 G3NA Good Safety equipment is equipment
used to assist in safety.
Personal Safety and Protection Equipment
4618 GJ4C Good
Items of tangible personal property
suitable for everyday use, relating
to personal safety and protection.
Ergonomic Support Aids 461822 G4HA Good Products designed to minimize
patient fatigue and discomfort.
75
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Ankle Supports 46182207 G3X3 Good Usually made of elastic material and used to support a patient's
ankle.
Back Support Belts 46182201 GD5F Good
Belts usually made of elastic
material and used to support a patient's back.
Elbow Supports 46182202 GV48 Good Products designed to minimize patient fatigue and discomfort in
the elbow.
Knee Supports 46182209 GD2C Good
Usually made of elastic material
and used to support a patient's
knee.
Shoe Insoles 46182208 G33J Good
An insert that rests in the inner sole
of a shoe or boot where the foot rests that provides support to a
patient's foot.
Wrist Braces 46182204 G74J Good
An orthopedic piece of medical
equipment used to support a patient's wrist and hand.
Face and Head Protection 461817 GC5G Good Items of tangible personal property which protect the face and head.
Safety Helmets 46181704 G5P8 Good
Bicycle helmets that conform to minimum specifications set by the
American National Standards
Institute or the Snell Memorial Foundation. Suitable for everyday
use.
Safety Clothing 461815 GT92 Good
Safety clothing consists of items for
human wear and designed as protection of the wearer against
injury or disease or as protection against damage or injury of other
persons or property.
(This definition does not include
safety clothing used exclusively in a production or manufacturing
activity.)
76
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Safety Clothing - Not Suitable for Everyday Use
461815.100 GY52 Good
Safety clothing not suitable for everyday use consists of items for
human wear and designed as protection of the wearer against
injury or disease or as protection
against damage or injury of other persons or property, but not
suitable for general everyday use.
(This definition does not include
safety clothing used exclusively in a production or manufacturing
activity.)
Safety Clothing - Suitable
for Everyday Use 461815.200 G7JA Good
Safety clothing suitable for
everyday use consists of items for human wear and designed as
protection of the wearer against injury or disease or as protection
against damage or injury of other
persons or property and suitable for general everyday use.
(This definition does not include
safety clothing used exclusively in a
production or manufacturing activity.)
Safety Footwear 461816 G3FD Good
Safety footwear is footwear designed to protect the feet.
(This definition does not include
safety footwear used exclusively in a production or manufacturing
activity.)
Cleanroom footwear 46181603 GE5E Good
Cleanroom footwear is a covering for the foot that protects an
environment from contamination by debris and particles on the feet of
the wearer.
Fire retardant footwear 46181601 G8J3 Good
Fire retardant footwear is
protective footwear coated with or made from a substance resistant to
fire.
Footwear covers 46181606 G49N Good Footwear covers are protective
covers for footwear such as shoes.
Hazardous material
protective footwear 46181602 G4U7 Good
Hazardous material protective
footwear is footwear that protects
the wearer from exposure to hazardous materials.
77
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Safety boots 46181604 G2S4 Good
Safety boots are boots, such as steel-toed boots, designed to
protect the feet in hazardous environments.
(This definition does not include safety boots used exclusively in a
production or manufacturing activity.)
Safety boots - Not suitable for everyday use
46181604.200 GV56 Good
Safety boots not suitable for everyday use are boots, such as
steel-toed boots, designed to
protect the feet in hazardous environments, but not suitable for
general use outside the hazardous environment.
(This definition does not include
safety boots used exclusively in a
production or manufacturing activity.)
Safety boots - Suitable for
everyday use 46181604.100 G3F9 Good
Safety boots suitable for everyday use are boots, such as steel-toed
boots, designed to protect the feet in hazardous environments and
suitable for general use outside the
hazardous environment.
(This definition does not include safety boots used exclusively in a
production or manufacturing activity.)
Steel Toe Boots - Not
Suitable For Everyday Use 46181604.300 G3GC Good
Steel-toed boots are durable boots
made of leather or rubber that have a steel reinforcement in the
toe to protect the foot against falling objects. These boots are not
suitable for everyday use.
Steel Toe Boots - Suitable
For Everyday Use 46181604.400 GDC8 Good
Steel-toed boots are durable boots
made of leather or rubber that have a steel reinforcement in the
toe to protect the foot against
falling objects. These boots are suitable for everyday use.
78
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Safety shoes 46181605 GJ88 Good
Safety shoes are shoes, such as steel-toed shoes, designed to
protect the feet in hazardous environments.
(This definition does not include safety shoes used exclusively in a
production or manufacturing activity.)
Safety shoes - Not suitable for everyday use
46181605.200 G8B8 Good
Safety shoes not suitable for everyday use are shoes, such as
steel-toed shoes, designed to
protect the feet in hazardous environments, but not suitable for
general use outside the hazardous environment.
(This definition does not include
safety shoes used exclusively in a
production or manufacturing activity.)
Safety shoes - Suitable for
everyday use 46181605.100 GJ44 Good
Safety shoes suitable for everyday use are shoes, such as steel-toed
shoes, designed to protect the feet in hazardous environments and
suitable for general use outside the
hazardous environment.
(This definition does not include safety shoes used exclusively in a
production or manufacturing activity.)
47 Cleaning Equipment and Supplies
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Cleaning Equipment and
Supplies 47 G5EC Good
Cleaning equipment and supplies
are equipment and supplies used to clean.
Cleaning and Janitorial
Supplies 4713 G79H Good
Cleaning and janitorial supplies are supplies used by a janitorial service
to clean.
Cleaning and Disinfecting Solutions
47131809 G7E6 Good
Cleaning and disinfecting solutions
are solvents used to clean and disinfect.
Air Freshener 47131812 G98F Good Air fresheners are consumer products that mitigate unpleasant
odors in indoor spaces.
79
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Air Sanitizer 47131818 GE4E Good
Air sanitizers are consumer products sprayed into the air to
eliminate odors and inhibit or destroy the growth of harmful
microorganisms.
Bleaches 47131807 G8P7 Good A chemical, usually chlorine that
whitens yarn or fabrics.
Carpet or Upholstery
Cleaners 47131826 G4EE Good
Products used to clean carpets or
upholstery.
Dishwashing Products 47131810 G37D Good Products used to sanitize eating
surfaces and implements.
Floor Cleaners 47131801 G5T7 Good Products used to sanitize floors.
General Purpose Cleaners 47131805 G6N2 Good Product used for sanitation purposes.
Glass or Window Cleaners 47131824 GH65 Good Products used to sanitize glass surfaces.
Household Disinfectants 47131803 G7R8 Good
Physical or chemical agent that is safe for use in households that is
applied to inanimate objects to
inhibit or destroy the growth of harmful microorganisms.
Laundry Products 47131811 GN25 Good Products used to sanitize clothing, fabrics, and textiles.
Shoe Cleaning or Polishing
Products 47131809.100 G7K8 Good
Shoe cleaning or polishing products are products used to clean and
polish shoes.
Toilet Cleaners 47131829 GV36 Good Products used to sanitize toilets.
Water, Wastewater Treatment Supply, and
Disposal Products and Equipment
4710 G4J3 Good
Water, Wastewater Treatment
Supply, and Disposal Products and Equipment
Water Treatment and Supply Equipment
471015 G2M3 Good
Water treatment and supply equipment is machinery and
equipment used in a wastewater
treatment plant used to remove contaminants from wastewater.
Examples of machinery and equipment are pipes, pumps,
valves, screens etc.
80
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Water Treatment
Consumables 471016 GCG2 Good
Water treatment consumables are substances that prevent or reduce
water pollution by acting directly on the water to remove or alter an
impurity in the water. Examples of
water treatment consumables include chlorine used to kill
bacteria.
48 Service Industry Machinery, Equipment, Supplies
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Service Industry Machinery, Equipment and
Supplies
48 G94Q Good
Service industry machinery,
equipment, and supplies are
tangible personal property used in the service industry.
Institutional Food Services
Equipment 4810 GBC3 Good
Institutional food services equipment is tangible personal
property used to provide food service.
49 Sports and Recreation Equipment and Supplies and Accessories
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Sports and Recreational Equipment, Supplies and
Accessories
49 G7N5 Good Items of tangible personal property used to participate in sports and
other recreational activities.
Collectibles and Awards 4910 GCG6 Good
Items of tangible property that
signify an accomplishment or achievement.
Collectibles 491016 G64T Good Items of tangible personal property, such as coins, sought by collectors.
Mint Coin Collections 49101603 G6EE Good
Tangible personal property collected as a hobby. Coins have a fair
market value greater than their face value.
Fitness Equipment 4920 GK55 Good Any object used in exercise.
Aerobic Training Equipment
492015 G9C3 Good
Equipment to facilitate exercise that
involves or improves oxygen consumption by the body.
Exercise Balls 49201514 G3HC Good
A ball constructed of elastic soft PVC with a diameter of around 14
to 34 inches used in physical
therapy or exercise.
81
Weight and Resistance
Training Equipment 492016 G25G Good
Equipment to facilitate exercise focused on building strength and
power.
Dumbbells 49201601 GJC5 Good
A piece of equipment used in
weight training that is a type of free weight.
Fitness Weights 49201606 GM82 Good Items of tangible personal property used to promote fitness.
Grip Strengthener 49201608 G3G5 Good A piece of equipment used for building grip strength in the hands.
Resistance Bands 49201609 GA93 Good
Resistance bands are usually made of an elastic material and are used
for building strength by increasing
the effort needed to exercise a given set of muscles.
50 General Food and Beverages for Human Consumption
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
General Food and
Beverage Products 50 GT75 Good
General food and beverage is
considered to be a general grocery item or food for consumption off a
retailers premise. It is not
considered food for immediate consumption.
(Food prepared and served in a
dining establishment and foods
prepared for immediate consumption are taxed differently.)
Beverages 5020 G2V6 Good
A non-alcoholic liquid suitable for
drinking that is sold by a retailer for off-site consumption. The beverage
is not sold for immediate
consumption and is not a fountain drink.
Carbonated Beverages 5020.100 GT67 Good
A non-alcoholic carbonated
beverage, sold by a retailer for off-site consumption that contains less
than 25% fruit juice. The drink is
not sold for immediate consumption and is not a fountain drink. Does
not include dairy products.
Carbonated Soft Drink – Less Than 50% Juice
5020.130 GE57 Good A carbonated soft drink containing less than 50% juice.
Carbonated Water -
Flavored 5020.110 G3K9 Good
Carbonated water that includes natural and/or artificial flavors.
ONESOURCE Indirect Tax assumes beverage containing natural or
artificial sweeteners.
Carbonated Water –
Unflavored 5020.120 GBA2 Good
Carbonated water with no added
flavorings.
82
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Coffee and Tea 502017 G6F9 Good Liquid beverage made from coffee
beans or tea leaves.
Coffee 50201706 G7EC Good
A beverage consisting of a decoction or infusion of the roasted
ground or crushed seeds of certain
coffee trees.
Instant Coffee 50201709 GX24 Good Typically dehydrated coffee powder or granules that can be re-hydrated
with the addition of hot water.
Instant Tea 50201711 GM48 Good
Typically dehydrated tea powder
that can be re-hydrated with the addition of hot water.
Tea Bags 50201713 GF56 Good
A tea bag is a small, porous paper,
silk, or nylon bag containing tealeaves for brewing tea.
Fresh Citrus Juice or Concentrate
50202400 GR34 Good
Fresh citrus juice or concentrate.
The percentage of fruit content is
not specified.
Pure Juice Content - 100%
50202400.700 G2H5 Good Citrus juice or concentrate with 100% pure juice content.
Orange Juice 50202400.701 GK26 Good Orange Juice made of 100% pure
juice content.
Pure Juice Content - 25%
or More 50202400.400 G5G7 Good
Citrus juice or concentrate with
25% or more pure juice content.
Pure Juice Content - Less than 25%
50202400.600 GU34 Good Citrus juice or concentrate with less than 25% pure juice content.
Pure Juice Content - Less than 51%
50202400.100 G9EB Good
Fresh citrus juice of concentrate
with less than 51% pure juice
content.
Pure Juice Content - Less than 71%
50202400.500 G2HF Good Citrus Juice or Concentrate with less than 71% pure juice content.
Pure Juice Content - More than 50%
50202400.200 GV73 Good
Fresh citrus juice or concentrate
with a pure juice content that
exceeds 50%.
Pure Juice Content - More than 70%
50202400.300 G8B6 Good Citrus juice or concentrate with pure juice content of more than
70%.
Non-Alcoholic Beverages 502023 G6M5 Good
Liquid beverages that do not contain alcohol. ONESOURCE
Indirect Tax assumes beverage
contains natural or artificial sweeteners.
Non-Alcoholic Cocktail
Mixes 50202308 G8AG Good
Non-alcoholic beverages designed
as cocktail mixers. The mixes are sweetened (containing less than
50% juice), non-carbonated, and
contain a Nutrition Facts label.
Sport or Energy Drink 50202309 G9G2 Good
Liquid beverage advertised as providing more energy than a
typical drink. ONESOURCE Indirect Tax assumes beverage contains
artificial or natural sweeteners.
83
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Sport or Energy Drink –
Carbonated 50202309.100 GFC4 Good
Liquid beverage containing
carbonation that provides energy. ONESOURCE Indirect Tax assumes
beverage includes natural or
artificial sweeteners.
Sport or Energy Drink –
Non-Carbonated 50202309.200 G4H8 Good
Liquid beverage that provides energy. ONESOURCE Indirect Tax
assumes beverage contains natural or artificial sweeteners.
Non-Carbonated
Beverages 5020.200 G22N Good
Liquid beverages lacking
carbonation. ONESOURCE Indirect
Tax assumes beverage includes artificial or natural sweetener.
Non-Carbonated Milk or
Tea Derivative 5020.220 GM74 Good
A non-carbonated drink containing
either milk or tea.
Non-Carbonated Water - Flavored
5020.210 G3K3 Good
Un-carbonated water with natural
and/or artificial flavors. ONESOURCE Indirect Tax assumes
beverage contains artificial or natural sweeteners.
Pre-Packaged Bread and
Bakery Products 5018 G5DC Good
Bread and bakery products are
prepackaged, cake-like bread
consisting primarily of flour and water.
Breads and Biscuits and
Cookies 501819 G7D8 Good Breads and Biscuits and Cookies
Crackers 50181909 G8P3 Good A thin crisp biscuit or wafer, usually salted or savory.
Sweet Biscuits or Cookies 50181905 G58A Good
Sweet biscuits and cookies are prepackaged cookies normally
found in a grocery store and not located in the bakery section. They
are not considered a bakery good.
(Example: Cookies found in the
grocery aisle, not fresh from the bakery.)
Cereal and Pulse Products 5022 GU55 Good
Food products made of edible
seeds from certain leguminous and
grain producing plants.
Cereals 502211 G5K2 Good A commercially prepared food prepared from wheat, oats, or corn
used as a breakfast food.
Chewing gum 50161815 G58D Good A type of confectionery that is designed to be chewed rather than
swallowed.
Chocolate or Chocolate
Substitute Candy 50161813 GBH2 Good
Candy made from the combination
of cocoa, fat, sugar and other ingredients. It is often produced as
small molded forms in the shape of squares, animals, people, or
inanimate objects.
84
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Coffee Beans 50.700 GHA7 Good
Seeds or fruit from various tropical
shrubs or trees that are dried, roasted, and ground to prepare a
coffee beverage.
Food Coloring 50.800 GJ36 Good A dye used to color food. It does
not contain a Nutrition Facts label.
Food Purchased with Food
Stamps or Through WIC Program
50.400 G67N Good
Food items that are purchased using food stamps. Food items may
also be purchased through the WIC program.
Food Sold by a Non-Grocery Retailer
5018.100 G56U Good A general food item sold by a non-grocery retailer for consumption off
a retailer's premises.
Frozen Dairy Items 5018.300 GHB4 Good Frozen food items containing dairy products.
General Grocery Items 5018.200 GH4C Good
Food and beverage items typically
available for purchase in a grocery
store.
Health or Breakfast Bars 50221202 GF3D Good
A health or breakfast bar 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 supplement the diet by increasing the total
dietary intake, and a concentrate, metabolite, constituent, extract, or
combination of any ingredients
described above. Health and breakfast bars are not considered a
dietary supplement or meal replacement.
Ice for Consumption – Less Than 10 lbs.
50.300 G96M Good
Bagged ice purchased for
consumption, weighing less than
ten pounds.
Ice for Consumption –
More Than 10 lbs. 50.200 G27E Good
Bagged ice purchased for consumption, weighing more than
ten pounds.
Marshmallows 50.900 G94R Good
A soft and spongy confection made
from gum arabic or gelatin, sugar, corn syrup, and flavoring.
Meal Replacements 50.600 G29E Good
A meal replacement is a food that
is meant to replace a traditional meal. This is often a quick and
convenient way to get protein,
carbohydrates, or essential nutrients. Meal replacements are
labeled with "Nutrition Facts."
Nutritional Shakes 50202300.100 G6HC Good
A nutritional shake is a flavored, liquid drink with nutritional
ingredients. This item is not
prepared by a seller and is not
85
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
considered a food product for
immediate consumption. This product contains dietary
ingredients; however, it is not
considered a dietary supplement. A dietary ingredient is any of the
following: a vitamin, a mineral, an herb or other botanical, an amino
acid, a dietary substance for use by humans to supplement the diet by
increasing the total dietary intake,
and a concentrate, metabolite, constituent, extract, or combination
of any ingredients described above. A nutritional shake is a meal
replacement.
(This product constitutes a food
rather than a dietary supplement.)
Prepared and Preserved Foods
5019 G2W9 Good Prepared and Preserved Foods
Infant Foods and
Beverages 50193 G93R Good
Foods and beverages intended for
consumption by infants.
Infant Beverages 50193002 G44U Good Beverages intended for
consumption by infants.
Infant Foods 50193001 G8Q6 Good Foods intended for consumption by infants.
Instant Snack Mixes 50193101 G48A Good Preparations used to create instant
snacks.
Prepared Side Dishes 501926 G8E6 Good Prepared Side Dishes
Shelf Stable Prepared
Potatoes or Rice or Pasta or Stuffing
50192603 G2Y4 Good Shelf Stable Prepared Potatoes or Rice or Pasta or Stuffing
Prepared Food and
Beverages 5019.100 G96K Good
Prepared Food and Beverages are items that may be sold either by a
restaurant or in a grocery store or similar types of establishments
which can be consumed immediately without further
preparation.
Prepared Food and
Beverages - All Applicable Conditions Met
5019.110 G66H Good
Prepared Food and Beverages - All
Applicable Conditions Met are items that can be consumed immediately
without further preparation. All conditions that would create a
prepared food tax liability are
assumed to be fulfilled.
Prepared Food and
Beverages - Heated 5019.120 GQ46 Good
Items that are sold in a heated state, which can be consumed
immediately without further preparation.
Rotisserie Chicken 5019.121 GX36 Good Rotisserie Chicken is chicken that is
86
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
fully cooked. The product may be
sold either by a restaurant or in a grocery store and is prepared by
the same entity that it is being sold
by.
Smoothies 50.500 G22V Good
A smoothie is a creamy, blended drink containing dairy products.
This product contains dietary ingredients; however, it is not
considered a dietary supplement. A
dietary ingredient is any of the following: a vitamin, a mineral, an
herb or other botanical, an amino acid, a dietary substance for use by
humans to supplement the diet by increasing the total dietary intake,
and a concentrate, metabolite,
constituent, extract, or combination of any ingredients described above.
A smoothie is not considered a meal replacement or food
substitute.
(Example: Weight Watchers
Smoothie.)
Snack Foods 501921 G79E Good
Snack food is food for light meals or for eating between meals. Snack
food includes items such as chips
and crackers.
(Snack foods do not include nuts, seeds, or dried fruit.)
Crisps or Chips or Pretzels
or Mixes 50192109 GBD3 Good Crisps or Chips or Pretzels or Mixes
Nuts or Dried Fruits 50192110 GM2C Good Nuts or Dried Fruits
Popcorn – Plain 50192112 GGC2 Good
A plain variety of unpopped corn
whose kernels burst open and puff out when subjected to dry heat.
Snack Bars 50192100.100 G49S Good
Snack bars are often made from
ingredients including grains such as
rolled oats, oat bran, rice, wheat flakes, cornmeal, and flours; dried
fruits or fruit fillings; sweeteners such as sugar, brown sugar,
molasses, honey, fruit juice
concentrates, brown rice syrup, and corn syrup; and possibly other
flavor additions such as peanuts and other nuts, chocolate chips,
M&M candies, marshmallow tidbits, and crushed cookies. Not a meal
replacement.
Sugar or Sugar Substitute 50161814 G3CD Good Sugar or sugar substitute candy
87
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
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 and shall require
no refrigeration. Retailer is assumed to meet the state
requirements for "qualified retailer,‖
if any.
Sugar or Sugar Substitute
Candy without Flour 50161814.100 GM87 Good
Sugar or sugar substitute candy means a preparation of sugar,
honey, or other natural artificial sweeteners in combination with
chocolate, fruits, nuts or other
ingredients or flavorings in the form of bars, drops, or pieces that do
not include flour.
Sugar or Sugar Substitute
Candy with Flour 50161814.200 G8K3 Good
A preparation of sugar, honey, or other natural or artificial
sweeteners in combination with
flour, chocolate, fruits, nuts or other ingredients or flavorings in
the form of bars, drops, or pieces.
51 Drugs and Pharmaceutical Products
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Drugs and Pharmaceutical Products
51 GCB5 Good
Drugs and pharmaceutical products
are medicine and tangible personal property used to aid in treating
medical problems.
Agents Affecting Water
and Electrolytes 5119 G3H2 Good
Agents Affecting Water and
Electrolytes
88
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Dietary Supplements 511919 G6G6 Good
A dietary supplement is any product, other than ―tobacco,‖
intended to supplement the diet that:
A. Contains one or more of the
following dietary ingredients: 1. A vitamin;
2. A mineral; 3. An herb or other botanical;
4. An amino acid;
5. A dietary substance for use by humans to supplement the diet by
increasing the total dietary intake; or
6. A concentrate, metabolite, constituent, extract, or combination
of any ingredient described in
above; and B. Is intended for ingestion in
tablet, capsule, powder, soft gel, gel cap, or liquid form, or if not
intended for ingestion in such a
form, is not represented as conventional food and is not
represented for use as a sole item of a meal or of the diet; and
C. Is required to be labeled as a dietary supplement, identifiable by
the "Supplemental Facts" box found
on the label and as required pursuant to 21 C.F.R § 101.36.
Vitamin Supplements - OTC
51191905 GFA5 Good
Supplements containing various organic compounds needed in small
amounts for normal growth and activity of the body. No prescription
is required.
Whole Food Supplements 5119.100 GQ76 Good
A supplement made of whole foods
that have been compressed into
tablet form, poured into capsules, or powdered. The word ―whole‖
indicates that the end product — a supplement — does not contain
parts of foods, or synthetic or
isolated vitamins. Label includes nutrition facts, but does not contain
supplement facts.
Central Nervous System
Drugs 5114 GAB5 Good
Drugs used to treat the central
nervous system
89
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Stimulants and
Anorexiants 511426 G52P Good
Drugs used to stimulate or reduce. For example, an anorexiant drug
can be used to reduce appetite.
Drugs Affecting the Ears,
Eye, Nose and Skin 5124 GC9F Good
Drugs used to treat the ears, eyes,
nose, and skin.
Astringents 512413 G56D Good An agent that contracts skin tissues
and removes oil from the skin.
Dermatologic Agents 512412 GB74 Good Topical solutions applied to the
skin.
Drugs Affecting the
Gastrointestinal System 5117 G97Q Good
Drugs used to affect the
gastrointestinal system
Antidiarrheals 511717 G77N Good A medication that provides
symptomatic relief for diarrhea.
Laxatives 511716 GA7B Good Agent used to promote bowel
movements or soften the stool.
Drugs Affecting the
Respiratory Tract 5116 G44Q Good
Drugs used to treat respiratory tract
problems.
Nasal Decongestants 511619 GB9A Good
Decongestant usually sprayed
directly into the nasal cavity for the purposes of sinus relief.
Miscellaneous Drug Categories
5121 G79M Good Substances used to treat miscellaneous ailments.
Herbal Drugs 51212 G2N9 Good Drugs made of herbs.
Mineral Drugs 5121.100 GB6C Good Drugs made of organic mineral
material.
Over-The-Counter Drugs for Human Use
51.200 G3KB Good
Drugs for human use sold by
veterinary hospitals and other medical facilities. No prescription is
required.
Prescription Drugs 51.100 G3GF Good
Prescription drugs are drugs for
human use with a prescription from
a licensed doctor.
Prescription Drugs for Human Use
51.300 GGB8 Good
Prescription drugs for human use
sold by veterinary hospitals and other medical facilities. Packaging
includes Federal Legend.
90
52 Domestic Appliances and Consumer Electronic Products
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Domestic Appliances & Consumer Electronic
Products
52 GR56 Good
Domestic appliances and consumer
electronic products are tangible
personal property used for domestic purposes.
Bedclothes, Table Linens, Kitchen Linens, and
Towels
5212 G58T Good Bedclothes, Table Linens, Kitchen Linens, and Towels
Bedclothes 521215 GGF2 Good Bedclothes
Blankets 52121508 G9P2 Good Blankets
Receiving Blankets 52121508.100 G9S3 Good
A receiving blanket is a piece of
fabric or cloth intended to keep an infant warm.
Mattress Covers 52121504 GG6B Good Bedclothes that provide a cover for a mattress.
Towels 521217 GB73 Good Towels
Bath Towels 52121701 GF7A Good Bath Towels
Baby Bath Towels 52121701.100 GF47 Good
A baby bath towel is a piece of
fabric used in drying or wiping a
baby.
Consumer Electronics 5216 GN62 Good Electronic equipment intended for
everyday use by people.
Audio and visual
equipment 52161500 G4C9 Good
Tangible equipment related to
sound and sight.
Radios 52161511 GGF3 Good
A self-powered, portable item of
tangible personal property that transmits audible signals.
Domestic Kitchenware 5215 G72W Good Domestic Kitchenware
Domestic Dishes,
Servingware, and Storage Containers
521520 GB6D Good Domestic Dishes, Servingware, and
Storage Containers
Domestic Food Storage Containers
52152002 G9B3 Good Domestic Food Storage Containers
Lunch Boxes 52152002.100 GAE7 Good
A lunch box is a container for carrying food, usually for a lunch to
be eaten away from home, as at work or school.
Domestic Kitchen Tools and Utensils
521516 G25U Good Domestic Kitchen Tools and Utensils
91
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Domestic Kitchen or Diet
Scales 52151646 G4R6 Good
A domestic kitchen or diet scale is an electronic instrument or
machine used to measure or weigh food for human consumption.
Window Treatments 5213 G8M3 Good An item of tangible personal property placed on a window.
Curtains and Draperies 521315 GU47 Good
An item of tangible personal property, often a piece of fabric,
used to shut out the light from a
window, adorn a room, increase privacy, etc.
53 Apparel, Luggage, Personal Care Products
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Apparel, Luggage and
Personal Care Products 53 G2H9 Good
Apparel, luggage, and personal care products are tangible personal
property used for personal use.
Clothing 5310 GW33 Good
This category is to be used for all
clothing and accessories for which there is no specific commodity
code.
Athletic Wear 531029 G5BB Good
Athletic wear is clothing primarily
designed for wear during athletic activities.
Athletic Wear Designed
for Athletic Use 531029.200 GAE2 Good
Athletic wear for athletic use is
clothing primarily designed for athletic use and not normally worn
except for during the athletic
activity for which it was designed.
Athletic Wear Also
Suitable for Everyday Use 531029.100 G96C Good
Athletic wear for everyday use is clothing primarily designed for
athletic use and suitable for everyday wear.
Clothing Accessories 531025 GM46 Good Clothing Accessories
Armbands 53102508 GEE5 Good Armbands
Bandannas 53102511 G86K Good Bandannas
Belts and Suspenders 53102501 G36W Good Belts and Suspenders
Belt Buckles 53102501.100 G48U Good Belt Buckles
Button Covers 53102515 GB88 Good Button Covers
Caps 53102516 G5G9 Good Caps
Christening Bibs 53102500.100 G7R5 Good
A christening bib is a piece of fabric
or cloth fastened under a baby's chin to protect its clothes during
christening.
92
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Chevrons 53102518 G53U Good
A chevron is a badge or insignia
consisting of stripes meeting at an angle, worn on the sleeve of a
military or police uniform to
indicate rank, merit, or length of service.
Clothing Hangers 53102507 G95F Good Clothing Hangers
Garters 53102509 GW55 Good Garters
Gloves and Mittens 53102504 GG39 Good Gloves and Mittens
Gorgets 53102519 G98B Good A gorget is an ornamental collar.
Handkerchiefs 53102512 GA6A Good Handkerchiefs
Hats 53102503 G3V7 Good Hats
Headbands 53102513 G54G Good Headbands
Infant Bibs 53102500.2 GQ79 Good A piece of cloth or fabric fastened under an infant‘s chin to protect its
clothing while eating.
Pocket Protectors 53102514 G5E8 Good Pocket Protectors
Shoulder Boards or
Epaulettes 53102520 G93E Good
A shoulder board or epaulette is
one of a pair of oblong pieces of stiffened cloth worn on each
shoulder of a military uniform and carrying insignia identifying the
wearer's rank.
Sweatbands 53102506 G2DG Good Sweatbands
Tassels 53102510 G3AJ Good Tassels
Tie Holders 53102517 GD65 Good Tie Holders
Ties, Scarves and,
Mufflers 53102502 GBH5 Good
Ties, Scarves and, Mufflers
Umbrellas 53102505 G5Z3 Good Umbrellas
Coats and Jackets 531018 G5K9 Good Coats and Jackets
Dresses and Skirts 531020 G58R Good Dresses and Skirts
Folkloric Clothing 531022 GE7A Good Folkloric Clothing
Formal Wear 5310.2 G45N Good Items of clothing worn for formal
occasions
Fur Clothing 5310.100 GD62 Good
Fur clothing is any animal skin or
part of an animal skin with, hair, fleece, or fur fibers attached to it.
It does not include leather, suede or any other animal skins where the
hair, fleece, or fur fiber is
completely removed.
Hosiery 531024 G9K5 Good Hosiery
Nightwear 531026 G35F Good Nightwear
Overalls and Coveralls 531021 G24J Good Overalls and Coveralls
Shirts and Blouses 531016 GN46 Good Shirts and Blouses
Slacks, Trousers and
Shorts 531015 GED7 Good Slacks, Trousers and Shorts
Suits 531019 G93C Good Suits
Sweaters 531017 GK38 Good Sweaters
Swimwear 531028 G49T Good Swimwear
93
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Women's Swimwear 53102802 GFC8 Good
Women's swimwear is clothing
designed to be worn by women while swimming.
T Shirts 531030 GC2A Good T Shirts
Undergarments 531023 GT72 Good Undergarments
Adult Diapers 53102306 G4E7 Good Adult Diapers
Body Shaping Garments 53102307 G7A8 Good Body Shaping Garments
Brassieres 53102304 G5AK Good Brassieres
Diaper Liners 53102308 G52G Good Diaper Liners
Cloth Diaper Liners 53102308.100 G4W4 Good Cloth Diaper Liners
Disposable Diaper Liners 53102308.200 G6F7 Good Disposable Diaper Liners
Infant Diapers 53102305 GC5J Good Infant Diapers
Infant Diapers - Cloth 53102305.100 G3S6 Good Infant Diapers - Cloth
Infant Diapers -
Disposable 53102305.200 GB2H Good Infant Diapers - Disposable
Slips 53102302 GQ69 Good Slips
Underpants 53102303 GR42 Good Underpants
Undershirts 53102301 GJ48 Good Undershirts
Uniforms 531027 G32H Good Uniforms
Ambulance Officers
Uniforms 53102709 GCH7 Good Ambulance Officers Uniforms
Corporate Uniforms 53102710 G64J Good Corporate Uniforms
Customs Uniforms 53102702 G4M3 Good Customs Uniforms
Doctor‘s Coats 53102707 G4Z3 Good Doctor‘s Coats
Institutional Food
Preparation or Service Attire
53102704 G6CF Good Institutional Food Preparation or Service Attire
Military Uniforms 53102701 GB7C Good Military Uniforms
Nurses Uniforms 53102708 G45G Good Nurses Uniforms
Paramedic Uniforms 53102712 GB5J Good Paramedic Uniforms
Police Uniforms 53102703 GU58 Good Police Uniforms
Salon Smocks 53102711 G3R7 Good
Salon smocks are worn by beauty or hair salon technicians and are
used to protect the clothing while
working.
School Uniforms 53102705 GN94 Good School Uniforms
Scout Uniforms 531027.1 GAE8 Good Scout Uniforms
Security Uniforms 53102706 GF3B Good Security Uniforms
Waistcoats 531031 G87E Good
Waistcoats are short, sleeveless,
collarless garments worn especially over a shirt and often under a suit
jacket; a vest.
Footwear 5311 GC6F Good Footwear is apparel, such as boots or shoes, for the feet.
Athletic Footwear 531119 G6Q3 Good Athletic footwear is footwear that is
made for athletic activities.
94
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Footwear for Athletic Use 531119.200 GQ88 Good
Athletic footwear for athletic use is
footwear primarily designed for athletic use and not normally worn
except for during the athletic
activity for which it was designed.
Athletic Footwear Also
Suitable for Everyday Use 531119.100 G6E5 Good
Athletic footwear for everyday wear is footwear primarily designed for
athletic use and suitable for everyday wear.
Boots 531115 G3P5 Good
Boots are fitted coverings (as of
leather or rubber) for the foot and
usually reaching above the ankle.
Boots Suitable for Everyday Use
531115.100 G75R Good
Boots for everyday wear are fitted coverings (as of leather or rubber)
for the foot and usually reaching above the ankle that is made to be
worn on a daily basis.
Boots Not Suitable for
Everyday Use 531115.200 G65P Good
Boots not for everyday wear are
fitted coverings (as of leather or rubber) for the foot and usually
reaching above the ankle that is made to be worn for certain
purposes, not for everyday wear.
Overshoes 531121 G3R5 Good Overshoes are an outer shoe such
as a galosh.
Sandals 531118 G22P Good
Sandals are shoes consisting of a sole strapped to the foot or a low-
cut shoe that fastens by an ankle
strap.
Shoe Accessories 531120 GK46 Good Shoe Accessories
Foot Measuring Device 53112005 G9E5 Good
A foot measuring device is used to measure the width and length of a
person‘s foot in order to allow the
person to select the shoe of an appropriate size.
Heel Pads 53112003 GB9D Good
Heel pads are shoe accessories
used to provide additional padding or cushioning of the inside of the
soles of shoes for human heels.
Shoe Laces 53112002 G9P4 Good
Shoelaces are shoe accessories
designed to tie a shoe to provide better fit with the foot.
Shoe Stretchers 53112004 GFH3 Good
Shoe stretchers are used to widen
shoes to provide a more comfortable fit.
Shoehorns 53112001 G83G Good Shoehorns are curved pieces (as of horn, wood, or metal) used in
putting on a shoe.
95
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Shoes 531116 G8AC Good
Shoes are an outer covering for the
human foot typically having a thick or stiff sole with an attached heel
and an upper part of lighter
material (as leather).
Shoes - Formal Wear 531116.100 GF2C Good Formal shoes are designed for wear with formal attire.
Slippers 531117 G7D3 Good
Slippers are light low-cut shoes that
are easily slipped on the foot usually worn for indoor use as a
part of leisure or nighttime attire.
Luggage, Handbags,
Packs and Cases 5312 GK89 Good
Luggage, Handbags, Packs and
Cases
Purses, Handbags and Bags
531216 GQ87 Good Purses, Handbags and Bags
Backpacks 53121603 GE3J Good
Backpacks are bags used by school
children, often made of cloth,
canvas, or nylon strapped to one's back and used to carry belongings.
Personal Accessories 5300.100 G56R Good Items of tangible personal property
obtained for personal use.
Personal Care Products 5313 G69G Good Items of tangible personal property
obtained for personal use.
Bath and Body 531316 GE3B Good
Bath and body products are used either in the bath or by direct
application to the skin, for the purpose of beautifying the body.
Baby Powder 531316.300 G3DA Good Powder used to prevent a baby's
diaper from chafing.
Bath Gels 53131612 G27T Good Liquid soap used for cleaning the
body.
Condoms 53131622 G55E Good
A sheath that is placed over the erect penis to protect against
pregnancy and sexually transmitted
diseases.
Cosmetics 53131619 GG37 Good
Cosmetics are substances used to enhance the beauty of the human
body. Examples of cosmetics include, but are not limited to:
lotions, powders, lipsticks, and
many other types of products.
Deodorants 53131606 G2H4 Good A toiletry applied to the skin of the underarm in order to mask
unpleasant odors.
Diabetic Supplies 531316.100 GW29 Good Items of tangible personal property
used to treat diabetes.
Blood Testing Materials 531316.150 G66N Good
Materials used to test blood sugar levels such as diabetic testing strips
and skin puncture lancets. Items are not reusable.
96
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Diabetic Testing Strips 531316.140 n/a Good
Thin, one time use, pieces of plastic
that are placed into a meter to read blood glucose levels. Items are not
reusable.
Skin Puncture Lancets 531316.151 n/a Good
Lancets are used for diabetic
testing. It's the device that punctures the finger (or alternative
site for most new meters) to extract blood for testing. Items are
not reusable.
Hypodermic Syringes 531316.130 GGC6 Good
A small glass piston or barrel
syringe having a detachable, hollow needle for use in injecting solutions
subcutaneously.
Insulin 531316.110 G74M Good
Insulin is a hormone with extensive effects on both metabolism and
several other body systems and is
used medically to treat some forms of diabetes.
Insulin Pump 531316.170 G8B5 Good
A reusable medical device that
administers insulin therapy dosages into the body in the treatment of
diabetes. A prescription from a
licensed physician is required. The device is intended for home use
only.
Insulin Cartridge 531316.171 GV72 Good
A disposable supply to be used with an insulin pump to deliver insulin in
the treatment of diabetes. The
sterile plastic cartridge holds the insulin and is designed for single
use only. A prescription from a licensed physician is required. The
cartridge is intended for home use
only.
Insulin Infusion Set 531316.172 G3V4 Good
A disposable tubing system to be used with an insulin pump to
deliver insulin in the treatment of diabetes. The infusion set delivers
the insulin via tubing from the
pump directly to the individual wearing the pump. The infusion set
is for single use only. A prescription from a licensed physician is
required. The set is intended for
home use only.
Insulin Syringes 531316.120 n/a Good
A small glass piston or barrel syringe having a detachable, hollow
needle for use in injecting insulin subcutaneously.
Urine Testing Materials 531316.160 GA2F Good
Items used to look for glucose and
ketones from the breakdown of fat
through the analysis for urine.
97
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Disposable Personal Wipes 53131624 GG62 Good Tangible personal property used for
cleaning and disposed of after use.
Eye Care Supplies 53131610 G8A3 Good Items pertaining to eye care.
Contact Lens Cleaning
Solution 53131610.100 GF53 Good
Liquid solution used to clean
contact lenses.
Contact Lenses 53131610.200 n/a Good
A pair of small disks that are held in place over the cornea by surface
tension and help correct vision defects or make cosmetic changes
to eye appearance. A prescription
from a licensed physician is required.
Feminine Hygiene
Products 53131615 GE67 Good
Items, such as tampons and pads,
used for hygienic reasons by women during menstruation.
Hair Combs or Brushes 53131604 G4DD Good Implements used to straighten,
detangle, and style hair.
Hair Removal or
Depilatory Products 53131623 G6Q6 Good
Cosmetic products applied to the
body to remove undesired hair.
Hand or Body Lotion or Oil 53131607 GQ45 Good Hand or body lotions or oils are lotions or oils used to soften the
hands or body.
Lip Balm 53131630 G2Z4 Good A healing ointment applied to the
lips.
Manicure Implements 53131617 G5Q5 Good Items used to maintain fingernails and hand care.
Nail Clippers 53131621 GCC5 Good Mechanical device used to trim
fingernails and toenails.
Nail Polish 53131638 G4B6 Good
A cosmetic lacquer that is applied
to the nails or the fingers and/or toes, usually as ornamentation but
also as protection.
Nursing Pads 53131637 G58P Good Round pads used to absorb leaking
breast milk.
Pedicure Implements 53131618 GZ44 Good Items used to maintain toenails and foot care.
Perfumes or Colognes or
Fragrances 53131620 G2BD Good
Perfumes, colognes, and fragrances
are mixtures of fragrant essential oils and aroma compounds,
fixatives, and solvents used to give
the human body, objects, and living spaces a pleasant smell.
Razors 53131603 G79K Good A sharp edge tool primarily used in
shaving.
Sexual Enhancement
Devices 531316.200 G7T6 Good
Items of tangible personal property
used for enhancement.
Shampoos 53131628 GEE3 Good
Shampoo is a common hair care product used for the removal of
oils, dirt, skin particles, environmental pollutants, and other
contaminant particles that gradually
build up on hair.
98
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Shaving Creams 53131611 GP76 Good
Toiletry consisting of a preparation
of soap and fatty acids that forms a rich lather for softening the beard
or other body hair before shaving.
Skin Care Products 53131613 G28G Good
Skin care products are products
used to clean, massage, and moisturize the skin; particularly the
face or hands.
Smoking Cessation Products
531316.300 GD6E Good Products used to facilitate smoking cessation.
Soaps 53131608 G6AH Good Soap is a surfactant used in conjunction with water for washing
and cleaning.
Sun Protection Products 53131609 GG65 Good
Sun protection products are formulated to prevent sunburn, skin
cancers, and other conditions
caused by excessive exposure to the sun; usually by absorbing and
reflecting ultraviolet radiation. Sun protection products include makeup
containing sunscreen.
Dental 531315 G68R Good
Dental products include
toothbrushes, toothpaste, and other dental hygiene products
available from retailers.
Dental Floss 53131504 G24M Good
A thin nylon string, waxed or unwaxed, that is inserted between
the teeth to remove food and
plaque.
Mouth Fresheners 53131509 G99M Good A medicated solution used primarily to freshen breath.
Mouthwash 53131501 G28S Good A medicated solution used for oral
hygiene.
Toothbrushes 53131503 G3Y6 Good
Instruments used to clean teeth,
consisting of a small brush on a handle.
Toothpaste 53131502 GV45 Good A paste containing fluoride used to
clean teeth.
Toothpaste – Making a Medicinal Claim
531315 G34P Good
A dentifrice in the form of paste or
gel used to clean and improve the aesthetic appearance and health of
teeth and gums.
Personal Care Products –
Medicated 5313.100 G24Y Good
Items of tangible personal property that are medicated and for personal
use.
Personal Care Products –
Qualifying for IL Reduced Rate
5313.200 G6P2 Good
Items of tangible personal property
for personal use that qualify for the IL Reduced Rate
99
54 Timepieces, Jewelry
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Timepieces and Jewelry 54 G7DB Good Timepieces and Jewelry
Jewelry 5410 G3B9 Good Jewelry
Fine Jewelry 541015 G6DE Good Fine Jewelry
Imitation Jewelry 541016 GBF2 Good Imitation Jewelry
Timepieces 5411 G5H2 Good Items of tangible personal property used to measure time.
Watches 541115 GS53 Good A small, portable timepiece, as a wrist watch or pocket watch
Wristwatches 54111501 GV92 Good A small, portable timepiece, worn on ones' wrist.
Watch or Clock Parts or
Accessories 541117 GCF2 Good
Items of tangible personal property that become part of other tangible
personal property used to measure time.
Watch or Clock Repair Kits 54111709 G2AK Good A kit containing items of tangible personal property such as tools and
parts used to repair watches.
55 Published Products
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Published Products 55 G6Q4 Good Published Products
Electronic Reference
Material 5511 GFA7 Good Electronic Reference Material
Electronic Publications
and Music 551115 G37S Good Electronic Publications and Music
Background Music 55111509 GB5B Good
Background music consists of
musical recordings intended to be heard in the background of an
audio/visual presentation.
(Purchases and leases of
audio/visual recordings for rebroadcast are taxed differently
than those purchases for personal use.)
100
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Background Music
Delivered via Electronic Download
55111509.120 G8D5 Good
Background music via electronic download consists of musical
recordings intended to be heard in the background of an audio/visual
presentation downloaded via the
Internet or other electronic transmission.
(Licensing agreements may change
the taxability of electronic
downloads in some states.)
Background Music Delivered via Satellite
Transmission
55111509.130 GJ86 Good
Background music via satellite
transmission consists of musical recordings intended to be heard in
the background of an audio/visual presentation via satellite
transmission.
Background Music
Delivered via Tangible Medium
55111509.110 G7R3 Good
Background music via tangible
medium consists of musical recordings intended to be heard in
the background of an audio/visual
presentation recorded on tape or other tangible media.
Books on Tape or
Compact Disc 55111505 G28W Good
Books on tape or compact disc are audio recordings of literary
materials on cassette tape or compact disc.
Electronic Catalogs 55111504 G34M Good
Electronic catalogs are a complete enumeration of items for sale
arranged systematically with
descriptive details in an electronic format. Electronic catalogs are not
published at regular intervals.
Electronic Catalogs
Delivered via Electronic
Download
55111504.120 GH97 Good
Electronic catalogs via electronic
download are a complete enumeration of items for sale
arranged systematically with
descriptive details in an electronic format and downloaded via the
Internet or other electronic transmission. Electronic catalogs
are not published at regular intervals.
(Licensing agreements may change the taxability of electronic
downloads in some states.)
101
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Electronic Catalogs
Delivered via Tangible
Medium
55111504.110 G9E7 Good
Electronic catalogs via tangible medium are a complete
enumeration of items for sale arranged systematically with
descriptive details in an electronic
format and delivered to the customer on tangible media such
as a disc. Electronic catalogs are not published at regular intervals.
Electronic Charts, Maps and Atlases
55111508 G32J Good
A chart is an outline map exhibiting something (as climatic or magnetic
variations) in its geographical
aspects. A map is a representation usually on a flat surface of the
whole or a part of an area. An atlas is a bound collection of maps often
including illustrations, informative tables, or textual matter or a bound
collection of tables, charts, or
plates. All of these are sold in an electronic format.
Electronic Charts, Maps and Atlases Delivered via
Electronic Download
55111508.120 GMA3 Good
A chart is an outline map exhibiting something (as climatic or magnetic
variations) in its geographical aspects. A map is a representation
usually on a flat surface of the
whole or a part of an area. An atlas is a bound collection of maps often
including illustrations, informative tables, or textual matter or a bound
collection of tables, charts, or plates. These are delivered to the
customer via the Internet or other
electronic transmission.
(Licensing agreements may change the taxability of electronic
downloads in some states.)
Electronic Charts, Maps
and Atlases Delivered via
Tangible Medium
55111508.110 GN54 Good
A chart is an outline map exhibiting
something (as climatic or magnetic
variations) in its geographical aspects. A map is a representation
usually on a flat surface of the whole or a part of an area. An atlas
is a bound collection of maps often
including illustrations, informative tables, or textual matter or a bound
collection of tables, charts, or plates. These are delivered to the
customer via tangible media such as a CD-Rom.
102
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Electronic Dictionaries 55111502 G76U Good
An electronic dictionary is a reference book containing words
usually alphabetically arranged along with information about their
forms, pronunciations, functions,
etymologies, meanings, and syntactical and idiomatic uses in an
electronic format.
Electronic Dictionaries Delivered via Electronic
Download
55111502.120 GS37 Good
An electronic dictionary via
electronic download is a reference book containing words usually
alphabetically arranged along with
information about their forms, pronunciations, functions,
etymologies, meanings, and syntactical and idiomatic used in an
electronic format and delivered to the customer via the Internet or
other electronic transmission.
(Licensing agreements may change
the taxability of electronic downloads in some states.)
Electronic Dictionaries
Delivered via Tangible Medium
55111502.110 GP66 Good
An electronic dictionary via tangible medium is a reference book
containing words usually
alphabetically arranged along with information about their forms,
pronunciations, functions, etymologies, meanings, and
syntactical and idiomatic used in an electronic format and delivered to
the customer on tangible media
such as a disc.
Electronic Directories 55111501 GD63 Good
An electronic directory is an
alphabetical or classified list (as of names and addresses) in an
electronic format.
Electronic Directories Delivered via Electronic
Download
55111501.120 G7F9 Good
An electronic directory via
electronic download is an alphabetical or classified list (as of
names and addresses) in an
electronic format and delivered to the customer via the Internet or
other electronic transmission.
(Licensing agreements may change
the taxability of electronic downloads in some states.)
103
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Electronic Directories Delivered via Tangible
Medium
55111501.110 G62Y Good
An electronic directory via tangible medium is an alphabetical or
classified list (as of names and addresses) in an electronic format
and delivered to the customer on
tangible media such as a disc.
Electronic Educational or
Vocational Texts 55111513 GDF3 Good
An electronic educational or
vocational text is a book used in the study of a subject: as one
containing a presentation of the principles of a subject or a literary
work relevant to the study of a
subject in an electronic format.
Electronic Educational or
Vocational Texts Delivered via Electronic Download
55111513.120 G5JC Good
An electronic educational or
vocational text is a book used in the study of a subject: as one
containing a presentation of the principles of a subject or a literary
work relevant to the study of a subject in an electronic format
delivered to the customer via the
Internet or other electronic transmission.
(Licensing agreements may change
the taxability of electronic
downloads in some states.)
Electronic Educational or Vocational Texts via
Tangible Medium
55111513.110 G95E Good
An electronic educational or
vocational text is a book used in the study of a subject: as one
containing a presentation of the principles of a subject or a literary
work relevant to the study of a
subject in an electronic format and delivered to the customer on
tangible media such as a disc.
Electronic Encyclopedias 55111503 G6GC Good
An electronic encyclopedia is a
work that contains information on all branches of knowledge or treats
comprehensively a particular branch of knowledge usually in
articles arranged alphabetically
often by subject in an electronic format.
104
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Electronic Encyclopedias Delivered via Electronic
Download
55111503.120 G5GE Good
An electronic encyclopedia via electronic download is a work that
contains information on all branches of knowledge or treats
comprehensively a particular
branch of knowledge usually in articles arranged alphabetically
often by subject and delivered to the customer via the Internet or
other electronic transmission.
(Licensing agreements may change
the taxability of electronic downloads in some states.)
Electronic Encyclopedias
Delivered via Tangible
Medium
55111503.110 G44K Good
An electronic encyclopedia via tangible medium is a work that
contains information on all branches of knowledge or treats
comprehensively a particular
branch of knowledge usually in articles arranged alphabetically
often by subject on tangible media such as a disc.
Electronic Magazines 55111506 G57P Good
An electronic magazine is a periodical containing miscellaneous
pieces (as articles, stories, poems)
often illustrated, that is issued at least four times annually in an
electronic format.
(Not purchased as a subscription.)
Electronic Magazines
Delivered via Electronic Download
55111506.120 GK98 Good
An electronic magazine via
electronic download is a periodical
containing miscellaneous pieces (as articles, stories, poems) often
illustrated, that is issued at least four times annually and
downloaded via the Internet or other electronic transmission.
(Licensing agreements may change the taxability of electronic
downloads in some states. Not purchased as a subscription.)
105
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Electronic Magazines Delivered via Tangible
Medium
55111506.110 G6P4 Good
An electronic magazine via tangible medium is a periodical containing
miscellaneous pieces (as articles, stories, poems) often illustrated,
that is issued at least four times
annually and delivered to the customer on tangible media such
as a disc.
(Not purchased as a subscription.)
Electronic Newspapers 55111507 G66F Good
An electronic newspaper is a
publication, usually issued daily or
weekly, containing current news, editorials, feature articles, and
advertising in an electronic format.
(Not purchased as a subscription.)
Electronic Newspapers
Delivered via Electronic Download
55111507.120 GBA4 Good
An electronic newspaper via
electronic download is a publication, usually issued daily or
weekly, containing current news,
editorials, feature articles, and advertising downloaded via the
Internet or other electronic transmission.
(Licensing agreements may change the taxability of electronic
downloads in some states. Not purchased as a subscription.)
Electronic Newspapers Delivered via Tangible
Medium
55111507.110 GB57 Good
An electronic newspaper via tangible medium is a publication,
usually issued daily or weekly,
containing current news, editorials, feature articles, and advertising in
an electronic format and delivered to the customer on tangible media
such as a disc.
(Not purchased as a subscription.)
Exercise Videos on DVD 551115.100 G5F5 Good
Exercise videos on digital videodisk
are instructional and follow-along
videos specializing in fitness on digital videodisk.
Exercise Videos on VHS 551115.200 GE86 Good
Exercise videos on video tape are instructional and follow-along
videos specializing in fitness on video tape.
106
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Motion Pictures on
Celluloid 55111510 GN63 Good
Motion pictures on celluloid are visual recordings for sale on
celluloid film, such as those shown in cinemas.
(Purchases and leases of motion pictures and other visual recordings
by businesses charging admission for viewing are taxed differently
than those purchases for personal
use.)
Motion Pictures on DVD 55111514 GN95 Good
Motion pictures on digital videodisk
are visual recordings for sale on digital videodisk.
(Purchases and leases of motion
pictures and other visual recordings by businesses charging admission
for viewing are taxed differently
than those purchases for personal use.)
Motion Pictures on Video
Tape 55111511 G76M Good
Motion pictures on video tape are visual recordings for sale on video
tape.
(Purchases and leases of motion
pictures and other visual recordings by businesses charging admission
for viewing are taxed differently than those purchases for personal
use.)
Motion Pictures Delivered
via Electronic Download 55111510.120 GU57 Good
Motion pictures via electronic
download are visual recordings
downloaded via the Internet or other electronic transmission.
(Purchases and leases of motion
pictures and other visual recordings by businesses charging admission
for viewing are taxed differently
than those purchases for personal use.)
107
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Music on Tape or
Compact Disc 55111512 G5Q7 Good
Music on tape or compact disc consists of musical recordings for
sale on cassette tape or compact disc.
(Purchases and leases of audio/visual recordings for
rebroadcast are taxed differently than those purchased for personal
use.)
Music Delivered Electronically
55111512.100 GG55 Good
Music delivered electronically
consists of musical recordings
downloaded via the Internet or other electronic transmission.
(Purchases and leases of
audio/visual recordings for rebroadcast are taxed differently
than those purchased for personal
use.)
Television Shows
Delivered via Electronic Download
551115.400 GA4K Good
Television shows via electronic
download are visual recordings downloaded via the Internet or
other electronic transmission.
(Purchases and leases of
audio/visual recordings for rebroadcast are taxed differently
than those purchased for personal use.)
Printed Media 5510 G49K Good Printed media products such as brochures and pamphlets.
Printed Publications 551015 G3DE Good Printed Publications
Catalogs (Printed) 55101503 GH78 Good
Catalogs are a complete
enumeration of items for sale arranged systematically with
descriptive details not published at
regular intervals.
Charts, Maps and Atlases (Printed)
55101501 GQ55 Good
A chart is an outline map exhibiting
something (as climatic or magnetic variations) in its geographical
aspects. A map is a representation usually on a flat surface of the
whole or a part of an area. An atlas is a bound collection of maps often
including illustrations, informative
tables, or textual matter or a bound collection of tables, charts, or
plates.
108
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Clearance and Dimensional Drawings
(Printed)
55101517 G44R Good Clearance and Dimensional
Drawings (Printed)
Comic Books (Printed) 55101505 G4U5 Good
A comic book is a magazine
containing sequences of comic strips.
Dictionaries (Printed) 55101526 G67S Good
A dictionary is a reference book containing words usually
alphabetically arranged along with
information about their forms, pronunciations, functions,
etymologies, meanings, and syntactical and idiomatic uses.
Directories (Printed) 55101502 GG6D Good A directory is an alphabetical or classified list (as of names and
addresses).
Educational and Vocational Textbooks
(Printed)
55101509 G5T6 Good
An educational or vocational
textbook is a book used in the
study of a subject: as one containing a presentation of the
principles of a subject or a literary work relevant to the study of a
subject. Textbooks are assumed to be purchased for use in a course of
study at an accredited, nonprofit
educational institution. Textbooks are not sold by a school. (I.e.
textbooks purchased at a college bookstore, or books purchased at a
used bookstore for use by a
student in a college course.)
Encyclopedias (Printed) 55101525 G3BG Good
An encyclopedia is a work that
contains information on all branches of knowledge or treats
comprehensively a particular branch of knowledge usually in
articles arranged alphabetically
often by subject.
Exercise Books (Printed) 55101523 G7E4 Good Exercise Books (Printed)
Instruction Sheets and
Booklets (Printed) 55101520 G2FH Good
Instruction Sheets and Booklets
(Printed)
Leisure Reading Books (Printed)
55101510 G76T Good
A leisure-reading book is intended
for casual or recreational reading
such as novels.
109
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Magazines (Printed) 55101506 GJ2D Good
A magazine is a periodical containing miscellaneous pieces (as
articles, stories, poems) often illustrated, that is issued at least
four times annually.
Non-Subscription Magazines (Printed)
55101506.200 G98J Good
A non-subscription magazine is a
periodical containing miscellaneous
pieces (as articles, stories, poems) often illustrated, that is issued at
least four times annually purchased individually at a newsstand or other
retailer.
Subscription Magazines (Printed)
55101506.100 GK27 Good
A subscription magazine is a
periodical containing miscellaneous
pieces (as articles, stories, poems) often illustrated, that is issued at
least four times annually. Issues purchased in advance and typically
are shipped to the purchaser.
Newspapers (Printed) 55101504 GC96 Good
A newspaper is a publication,
issued daily or weekly, containing current news, editorials, feature
articles, and advertising printed on
newsprint.
Non-Subscription Newspapers (Printed)
55101504.200 GDJ4 Good
A non-subscription newspaper is a
publication, issued daily or weekly, containing current news, editorials,
feature articles, and advertising printed on newsprint that is
purchased individually at a
newsstand or other retailer.
Subscription Newspaper
(Printed) 55101504.100 GV28 Good
A subscription newspaper is a
publication, issued daily or weekly, containing current news, editorials,
feature articles, and advertising printed on newsprint. Issues are
purchased in advance and are
typically delivered to the purchaser.
Operation and Instruction
Manuals (Printed) 55101516 GAB3 Good
Operation and Instruction Manuals
(Printed)
Owner and User Manuals
(Printed) 55101521 GU63 Good Owner and User Manuals (Printed)
Periodicals (Printed) 55101519 G93Q Good
A periodical is a written publication
published with a fixed interval of six months or less between the
issues and not necessarily purchased by subscription.
110
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Picture, Drawing, and Coloring Books for
Children (Printed)
55101507 G2P7 Good Picture, Drawing, and Coloring
Books for Children (Printed)
Promotional Materials and
Annual Reports (Printed) 55101515 G27R Good
Promotional Materials and Annual
Reports (Printed)
Direct Mail Printed
Materials – Prospectus and Printed Materials
55101515.100 G3M6 Good
Printed materials ultimately mailed
or shipped via common carrier to current or prospective customers of
the purchaser of the printed
material. There is no charge to the recipient of the material.
Reference Books (Printed) 55101524 G7P8 Good
A reference book is a book that is a source of information to which a
reader or consulter is referred or a work containing useful facts or
information, excluding dictionaries,
encyclopedias and other commodities listed elsewhere.
Sheet Music (Printed) 55101514 G97H Good Sheet music is printed on large unbound sheets of paper.
Song Books (Printed) 55101527 GCA7 Good Songbooks are a collection of songs; specifically a book
containing vocal music (as hymns).
Technical Diagrams and
Drawings (Printed) 55101518 GA29 Good
Technical Diagrams and Drawings
(Printed)
Terrestrial and Celestial
Globes 55101522 GH73 Good Terrestrial and Celestial Globes
Trading Cards 55101513 G47H Good Trading Cards
56 Furniture and Furnishings
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Furniture and Furnishings 56 G3U5 Good
Movable items of tangible personal property such as tables, chairs,
desks or cabinets, required for use
or decoration in a house, office, or similar dwelling.
Accommodation Furniture 5610 GH88 Good
An article of tangible personal property that adds completeness,
convenience, attractiveness, etc. to a home.
Baby and Toddler
Accessories 561018 GD8C Good
Items of tangible personal property
used for young children
111
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Car Seats 56101805 G7DD Good A removable seat designed to hold a small child safely while riding in a
car.
Potty Seats 56101809 G82R Good Toilet consisting of a small seat
used by young children
Home Accessories 56.100 GC6H Good
An article of tangible personal
property that adds completeness, convenience, attractiveness, etc. to
a home.
60 Teaching Aids, Materials, Arts, Crafts, Toys & Games
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Teaching Aids, Teaching Materials, Arts, Crafts and
Toys
60 GG4B Good Items of tangible personal
property.
Professional Teaching Aids
and Materials 6010 GP22 Good
Professional Teaching Aids and
Materials.
Health Education,
Nutrition & Food Preparation Instructional
Materials
601056 GC7H Good Health Education, Nutrition & Food Preparation Instructional Materials.
Recipe Books or Cook
Books 60105608 G7M5 Good
A recipe book or cookbook contains
recipes, directions, and other
information about the preparation of food.
Toys and Games 6014 G2X2 Good Items of tangible personal property played with by children.
Active Play Equipment and Accessories
601412 GE9A Good Items of tangible personal property played with by children
Dramatic Play Equipment and Accessories
601414 G3F7 Good Items of tangible personal property played with by children
Costumes or Accessories 60141401 G97K Good An outfit or a disguise worn on Halloween, or similar occasions.
Costume Masks Sold Separately
60141401.100 GK79 Good An item of tangible personal property that is part of a costume
and used to conceal the face.
Games 601411 G3FA Good Items of tangible personal property
played with by children.
Video Games 60141104 G7K4 Good Video games purchased in tangible
format.
112
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Downloadable Games 60141104.100 GGA9 Good
A downloadable game is a video game or other downloadable
content (―DLC‖ - an add-on to a video game) in a digital format that
is delivered to the customer via the
Internet or other electronic transmission. When the video game
or DLC is purchased, the purchaser downloads software that is owned
by the video game publisher,
obtaining a license and an end user license agreement from the
publisher.
Toys 601410 G47V Good Items of tangible personal property
played with by children
70 Miscellaneous Services
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Miscellaneous Services 70 SAF4 Service Miscellaneous Services.
Appraisal Services 70.190 SR83 Service
Appraisal services are a valuation of
property by the estimate of an authorized person.
Audio Production 70.730 SE72 Service
The service of recording, editing,
and distributing a finished audio product. A tangible copy of the
recording may be provided as part
of the sale.
Cancellation Fees 70.6 G4BF Good
Fees charged to a customer for cancelling an order. The order is
canceled before payment is made. The fee is a separate line item on
the invoice.
Consulting Services 70.160 S39S Service
Consulting services consist of
professionals providing their expert advice to clients who require a
particular type of expertise in a certain field. Does not include
tangible personal property or
technical support services.
Consulting Services
Associated with a Sale of
TPP
70.161 S5C7 Service
Consulting services associated with the sale of tangible personal
property are services that are required to complete the sale of
tangible personal property and may
include training, technical support, or consulting. The service is
necessary to complete the sale of tangible personal property.
113
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Business Consulting 70.162 SD89 Service
Business consulting consists of
business professionals providing their expert advice to clients who
require expertise in the field of
business. The true object of the transaction is the sale of a service.
Consulting Services Related to the Sale of
Software Delivered
Electronically
70.163 S28P Service
The performance of any of the
following services: computer programming; computer integrated
systems design; computer
processing, data preparation or data processing services; information
retrieval; computer facilities management; or other computer
related services. This service is optional to the customer and does
not include software installation
services. Additionally, the charge is separately stated.
Customer Service 70.110 S2GG Service Customer service is not associated
with tangible personal property.
Damage Payments 70.700 GF75 Good
Fees charged to shipping companies
or vendors for any damages they caused. The fee is a separate line
item on the invoice.
Demurrage 70.200 G6R5 Good
Demurrage is a charge a carrier makes for the detention of a cargo
conveyance; a penalty payment.
(Example: sale in the form of a
charge made in the nature of a penalty for failure to return a gas
cylinder within a designated period.)
Digital SSL Certificate
Services 70.740 SD4H Service
Digital Certificate SSL Services
provide digital certificates, authentication, and resolution
services to businesses and individuals wanting to perform
secure electronic commerce and
Internet communications. To initiate the service, customers complete an
on-line registration form through the service provider‘s website. The
service provider relies on this customer-provided information
(which includes a customer-
provided public key) to authenticate the customer‘s identity. Once the
information is authenticated, the service provider electronically issues
a digital certificate, which is then
installed by the customer on their web server. The digital certificate is
114
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
a unique, customized identifier and
includes such information as the customer‘s name and public key,
the name of the issuer, digital
signature of issuer, and the serial number of the certificate. End user
web browsers will authenticate the digital certificate based on analysis
of an algorithm derived from the issuer‘s digital signature. The public
key is used by a web browser to
encrypt a session key (session key is created by the customer‘s web
browser) which is then transmitted to the customer‘s web server, and
then decrypted by the web server.
The session key is used going forward for the encryption and
decryption of all data transmitted between web browser and web
server. Resolution services provided in this package ensure that the
digital certificate is valid and not
revoked. No encryption software is provided during the issuance of
neither the certificate nor the authentication and resolution
services. Charges for the
authentication service, digital certificate and resolution service are
a lump sum subscription charge that must be renewed periodically.
Drafting Services 70.260 SN68 Service
The technique of creating accurate
representations of objects for
architecture and engineering drawings.
EDGAR Electronic Delivery 70.380 G59R Good
The service of generating and electronically filing financial information. Electronic Data Gathering Arrangement and Retrieval “EDGAR” filing services include obtaining financial information from the customer in an electronic format, conversion of such customer furnished information (received in Word, Excel, or PowerPoint format) into an HTML SEC compliant file and electronic submission to the SEC. Prior to submission, the HTML file is sent to the customer electronically for approval (PDF
115
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
document). Upon customer approval, the file is electronically transmitted to the SEC. The customer and the SEC do not obtain any tangible personal property during the filing process. The electronic document is the only item sent to the customer or the SEC.
Expedite Fees 70.610 GA2H Good
Fees charged for expediting the
delivery of tangible personal
property. The fee is a separate line item on the invoice. ONESOURCE
Indirect Tax assumes shipping is FOB origin.
Forestry Services 70.440 SDD8 Service
Miscellaneous forestry services
purchased by a manufacturer that
include logging, hauling, and tree clearing. ONESOURCE Indirect Tax
does not assume an exemption certificate has been obtained.
Gift Certificates 70.120 G5Y2 Good
Gift certificates allow the holder to
purchase merchandise at a retailer
for a prepaid dollar amount.
Gift Wrapping Services 70.130 S6G4 Service
Gift wrapping services consist of wrapping merchandise in decorative
materials. The decorative materials are included price of the service.
The service is presumed to be
optional and separate from the sale of tangible personal property, but
can be included on the same invoice or receipt as the sales transaction.
The true object of the transaction is the sale of a service.
(Example: having an item purchased on Amazon.com wrapped
before shipping.)
Home Warranty Covering
Real and Personal Property 70.510 G67J Good
An agreement, which calls for the
repair of tangible personal property and real property with no additional
charge for parts or labor, or both, based upon the happening of some
unforeseen occurrence, e.g. the covered property, needs repair
within the warranty period. The
portion covering real property repairs is not separately stated.
116
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Home Warranty Covering Real Property Only
70.520 G3Z3 Good
An agreement, which calls for the
repair of real property with no additional charge for parts or labor,
or both, based upon the happening
of some unforeseen occurrence, e.g. the covered property, needs
repair within the warranty period.
Hosted Services Delivered
via Email 70.410 S77M Service
A hosted service that allows customers to send documents
straight from their desktop, server,
and/or web applications. The documents are received by the
hosted service and emailed on behalf of the customer. Clients only
pay for what they use. Any tangible personal property transferred is
incidental. The true object is the
sale of a service.
Hosted Services Delivered
via Fax 70.420 S5BK Service
A hosted service that allows customers to send documents
straight from their desktop, server, and/or web applications. The
documents are received by the
hosted service and faxed on behalf of the customer. Clients only pay for
what they use. Any tangible personal property transferred is
incidental. The true object is the
sale of a service.
Hosted Services Delivered
via Mail 70.430 S4R3 Service
A hosted service that allows customers to send documents
straight from their desktop, server, and/or web applications. The
documents are received by the
hosted service and are mailed on behalf of the customer. Clients only
pay for what they use. Any tangible personal property transferred is
incidental. The true object is the
sale of a service.
Identity Theft Protection Services
70.710 S9AF Service
Service that provides individuals with protection from identity theft.
Service includes providing links to websites that assist in preventing
identity theft and recovery, internet
surveillance with real time alerts.
117
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Information Services -
Substantially Different Deliverable
70.370 n/a Service
The furnishing of proprietary
information, including financial information, by printed,
mimeographed, electronic, or
electrical transmission, or by using wires, cable, radio waves,
microwaves, satellites, fiber optics, or any other method now in
existence or which may be devised, and electronic data retrieval or
research including services such as
pre-employment screening and background screening. The
information gathered is not sold or reproduced for sale in substantially
the same form as it was compiled.
If a professional license of some kind is required to perform this
service, ONESOURCE Indirect Tax assumes one has been obtained.
Installation Service Charges
70.140 S29F Service
Installation service charges consist
of the service of installing tangible
personal property. This is a charge for labor.
(Services are independent of any
sale of tangible personal property.)
Installation Service Charges Provided by the
Seller of TPP
70.360 S7CC Service
Installation service provided in
connection with the sale of tangible personal property. The tangible
personal property is installed by the seller. The service is separately
stated on the invoice.
Lab and Testing Services 70.210 S3E7 Service
Lab and testing services consist of
testing in-process materials and testing raw materials and final
product.
Manufacturer‘s Coupons 70.170 GM24 Good
A coupon issued by the manufacturer, supplier, or
distributor of tangible personal
property redeemed by a retail purchaser of that property for which
a retail store is reimbursed by a third party for the amount of the
coupon. The coupon is separately
stated from the purchase price on the invoice.
118
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Membership Discount
Cards 70.800 GCH2 Good
A membership, provided for an
annual charge that entitles the purchaser to buy items at a
discounted price. Membership
represents the right to purchase items at a reduced price and not
the purchase of tangible personal property itself.
Membership Dues 70.220 SP48 Service Membership Dues.
1245B1234BMembership Dues Paid To a Health or Recreational
Club
70.221 SKA3 Service
Health or recreational membership
dues are fees paid to for-profit
clubs for membership, including country clubs and health clubs. The
fees charges are for a special privilege, status or membership
classification in a private club or
organization.
1246B1235BMembership Dues Paid to a Professional
Organization
70.222 S6M4 Service
Professional organization membership dues are fees paid to
professional trade organizations for membership. Members do not have
the right to hold office, vote, or
change the policies of the organization.
Monogramming Clothing 70.330 S32P Service
The service of embroidering or
attaching a design consisting of two or more alphabetic letters combined
or interfaced, commonly one‘s
initials, on linens. The sale of the service is incidental as the true
object is the sale of clothing. The service is not separately stated.
Monogramming Linens 70.320 SD7G Service
The service of embroidering or
attaching a design consisting of two
or more alphabetic letters combined or interfaced, commonly one‘s
initials, on linens. The sale of the services is incidental as the true
object is the sale of linen. The
service is not separately stated.
Moving Services 70.290 S2AB Service
The service of helping people and businesses relocate their goods
from one place to another. Does not include the sale of tangible personal
property.
Professional Services
(Legal, CPA) 70.270 S49B Service
Professional services are those
services provided by a professional such as a lawyer or CPA.
Professional services do not involve the sale of tangible personal
property.
119
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Rental of Equipment with an Operator
70.230 SQ75 Service
Rental of equipment with an
operator is the rental of operator-manned equipment. Care, custody,
and control are with contractor. The
operator is necessary for the equipment to perform as designed.
(Lease lasts no longer than three
years. Lessor is assumed to have paid sales tax when TPP was
acquired.)
Rental of Equipment without an Operator
70.240 SF5E Service
Rental of equipment without an
operator is the rental of un-manned equipment.
(Lease lasts no longer than three
years. Lessor is assumed to have
paid sales tax when TPP was acquired.)
Repair Services including
Tangible Personal Property 70.340 S8A7 Service
Charges for labor and replacement
parts used to return tangible personal property to working
order. The tangible personal
property is not separately stated.
Repair Services to Tangible Personal Property
70.150 S7F2 Service
Charges for labor to return tangible personal property to working
order. Does not include replacement parts or any other items of tangible
personal property.
(Services are independent of any
sale of tangible personal property. Does not include repair parts.)
Restocking Fees 70.900 G8S3 Good
A fee charged for restocking an order that has been changed or
canceled within 90 days of purchase. The fee is a separate line
item on the invoice.
Royalties 70.400 S6F6 Service
A fee, generally as a percentage of
revenue or sales, paid for the privilege to imbed another‘s
electronically delivered software into one‘s own system for sale to
customers. The true object is the privilege and not the product itself.
Seminar Classes 70.300 SH39 Service
Exercise seminars that provide information pertaining to specific
fitness equipment for the purpose of acquiring customers. Does not
include the sale of TPP.
120
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Software Installation
Charges 70.310 SP25 Service
Separately stated charges
pertaining to the service of setting-up software on the customer‘s
computer at the customer‘s place of
business. This service does not include software modification or
alteration and is provided in conjunction with the sale of a
software license.
Software Training Services 70.280 SAC5 Service
Software training services are the
service of providing system application training. Software
training services do not involve the sale of tangible personal property.
Startup Services 70.350 S6D5 Service
A service fee charged to verify
equipment was properly installed
and operates properly. This service is not provided each time
equipment is purchased. It is performed independent of the
installation and is generally performed some time after the
initial purchase of the equipment.
However, the fee is paid upfront with the actual purchase of the
equipment and is a separate line item on the invoice. Does not
include the sale of tangible personal
property.
Store Coupons (Discounts) 70.180 G8D9 Good
A coupon issued by a retailer, presented to the retailer by a
purchaser at the time of sale, which reduces the purchase price of an
item. The retailer receives no
reimbursement for the value of the coupon. The coupon is separately
stated from the purchase price on the invoice.
Surveying Services 70.250 SH4F Service
Surveying services are activities
performed to determine or confirm
the boundaries of real property or to determine or confirm the location
of structures or other improvements in relation to the boundaries of the
property by the use of relevant
elements of law, research, measurement, analysis,
computation, mapping, and land description. Examples include lot
surveying, title surveying, and as-built title surveying, lot staking
surveying, and right-of-way
surveying.
121
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Trade-In Allowance 70.560 GK82 Good
A separately stated amount
representing the value of tangible personal property accepted as
partial or full payment on the
purchase of other tangible personal property. The article traded in must
be similar to the item being purchased and generally sold by the
seller.
Waiver Fee 70.540 G7K3 Service
A fee charged to a lessee of
tangible personal property, which transfers responsibility for risk of
damage or loss to the leasing company. The leasing company
bears all risk of damage or loss to the property including damage or
loss caused by natural disasters
such as fires, floods, earthquakes, and tornadoes. The fee is not
included in the rental price and is listed separately on the invoice. The
fee does not include repair service
or replacement parts.
72 Building, Construction, and Maintenance Services
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Building, Construction, and
Maintenance Services 72 S26Y Service
The service of building a structure on real property or maintaining it in
a certain state. Does not include the sale of tangible personal property.
Building Construction,
Support, Maintenance, and Repair Services
7210 SA5A Service
The service of constructing,
maintaining, repairing, or otherwise
supporting a structure. Does not include the sale of tangible personal
property.
Building Support Services 721015 S9AH Service Building Support Services.
Building Support Services
– Maintenance to Real Property Only
721015.100 S28B Service
Building support maintenance services are separately stated
charges for the service of keeping a
building in an existing state or one intended to preserve it from failure
or decline. These services are performed by a vendor who has at
least $5,000 in sales from
maintenance services each calendar year. Examples include cleaning,
oiling, greasing and replacing parts
122
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Building Support Services
– Repairs to Real Property Only
721015.200 SH3G Service
Building support repair services are
separately stated charges for the service of fixing real property that is
damaged in some way in order to
get it into working order. These services are the labor portion of a
separated contract to repair real property.
(Real Property Repairs are normal
maintenance repairs that do not
result in an appreciable capital improvement to the realty. For
repairs that result in capital improvements, use the remodel
category. Labor charges are
separately stated.)
Building Systems Maintenance and Repair -
Environmental Costs
721015.160 SN73 Service
Environmental costs attributed to the maintenance and repair of
building systems. Costs include fees related to asbestos, mold and
hazardous waste removal. May also
include the cost of regulatory environmental impact studies.
Building Systems
Maintenance and Repair - Time and Materials - Labor
721015.150 S6E8 Service
Charge by a contractor for labor
and materials used to maintain and repair building systems. The charge
for material and labor is
represented as separate line items on a single invoice. This category
represents the taxability of the labor when separately stated on an
invoice with materials. If the
contractor is considered the final consumer of material, ONESOURCE
Indirect Tax assumes tax has been paid.
Building Systems
Maintenance and Repair Time and Materials -
Material
721015.140 G9Q8 Good
Charge by a contractor for labor
and materials used to maintain and
repair building systems. The charge for material and labor is
represented as separate line items on a single invoice. This category
represents the taxability of the material when separately stated on
an invoice with labor. If the
contractor is considered the final consumer of material, ONESOURCE
Indirect Tax assumes tax has been paid.
123
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Building Systems Maintenance and Repair -
Labor Only
721015.120 SC9D Service
Charge by a contractor for labor
used to maintain and repair building systems such as HVAC systems.
Service is performed on commercial
real property. Does not include materials or any other tangible
personal property. May include installation labor
Building Systems Maintenance and Repair -
Lump Sum
721015.130 G2Q3 Service
Charge by a contractor for labor
and materials used to maintain and
repair building systems such as HVAC systems. Service is performed
on commercial property. Charge for labor and materials reflected as a
lump sum and not separately stated on the invoice. May include
installation labor. Materials
represent more than 10% of the total charge. If the contractor is
considered the final consumer of material, ONESOURCE Indirect Tax
assumes the tax has been paid.
Building Systems
Maintenance and Repair - Material Only
721015.110 G76R Good
Charge by a contractor for the retail
sale of materials used to maintain and repair building systems such as
HVAC systems. Does not include labor. May include installation labor.
Materials represent more than 10%
of the total charge.
Flooring services 721027 S43U Service Services related to flooring. Does not include the sale of tangible
personal property.
Floor covering installation or maintenance
72102702 SB84 Service
The service of installing, cleaning,
or repairing flooring. Does not include flooring material or any
other item of tangible personal property.
Grounds Maintenance
Services 721029 S66T Service Grounds maintenance services.
Landscaping Services 72102902 ST38 Service
Landscaping services are separately
stated charges for the service of landscaping. Landscaping is the
activity of arranging or modifying an area of land by altering the
contours of the ground. Examples
include pruning, fertilizing, or mowing.
Lawn Care 72102902.10
0 SS69 Service
Distinct from landscaping services,
law care includes general upkeep such as fertilizing, cutting and
weeding. Does not include
landscape design or the sale of tangible personal property.
124
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Snow Removal 72102903 S4CB Service
The service of removing snow from
parking lots, sidewalks and applying de-icer to said areas.
Pest Control 721021 S2AE Service
Pest control services are separately
stated charges paid to a third party
for the service of providing pest control or eradication of rodents,
roaches, termites, etc. to commercial, non-residential
buildings and offices, management,
or regulation of unwanted insects or animals.
Site Preparation Services 721030 S84C Service
Site preparation services including
preparing a site for construction. Examples include clearing tress or
debris and leveling land.
(ONESOURCE Indirect Tax assumes
in NJ, certificate of capital improvement has been obtained.)
Demolition Services 72103003 S3DF Service
Demolition services are contractor
services to completely demolish
nonresidential real property structures. Demolition services are
not in conjunction with original construction.
(ONESOURCE Indirect Tax assumes
in NJ, certificate of capital
improvement has been obtained.)
General Building Construction
7213 S8V4 Service General building construction.
Commercial or Industrial
Construction 721316 S2G4 Service
Commercial or industrial construction.
Commercial or Industrial
Construction –
Maintenance Only
721316.100 SG4D Service
Commercial or industrial
construction maintenance is the service of keeping commercial or
industrial construction in an existing state or one intended to preserve it
from failure or decline. This service
is performed by a vendor who has at least $5,000 in sales from
maintenance services each calendar year. Examples include cleaning,
oiling, greasing and replacing parts
125
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Commercial or Industrial
Construction – Remodeling Only
721316.300 SR72 Service
Commercial or industrial
construction remodeling services are charges for commercial or
industrial construction remodeling
services. Remodeling is a project that adds to the value of the
property. It does not include minor repairs that only return property to
its original condition.
Commercial or Industrial
Construction – Repairs Only
721316.200 S5HA Service
Commercial or industrial
construction repair services are separately stated charges for the
service of fixing commercial or industrial construction that is
damaged in some way in order to get it into working order.
Construction Contracts -
New Construction by a Contractor
721316.600 S3T4 Service
The service of constructing a new structure. It is the first or original
construction of any building or facility on a given site. It does not
include repair, alteration, improvement, and remodeling of
real property. Includes labor and
materials.
Construction Contracts - Renovation/Remodel by a
Contractor
721316.700 SP72 Service
The service of renovating or remodeling an existing structure. It
is not the first or original construction of any building or
facility on a given site. Includes
labor and materials.
New Construction 721316.400 S89J Service
New construction services are charges for new commercial or
industrial construction. New
construction means the labor to provide all new improvements to
real property. It is the first or original construction of any building
or facility on a given site. New construction also includes the
addition of new footage to an
existing structure. It does not include repair, alteration,
improvement, and remodeling of real property.
Site Preparation Services –
Site Repairs 721539 S7T4 Service
Services including, but not limited
to grading, paving, and installing a
parking lot to prepare a new branch site. Does not include the sale of
tangible personal property. ONESOURCE Indirect Tax assumes
that these services are performed
by a contractor.
126
73 Industrial Production and Manufacturing Services
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Industrial Production and
Manufacturing Services 73 S2E8 Service
Miscellaneous services related to
production and manufacturing.
Does not include the sale of tangible personal property.
Machining and Processing
Services 7318 SN84 Service
Miscellaneous services related to machining and processing. Does
not include the sale of tangible personal property.
Coating Services 731811 S2BE Service
The service of coating an item of tangible personal property. Does
not include the sale of tangible personal property.
Painting Services 73181104 SJ2C Service
The service of applying a pigmented liquid mixture to a
surface as a decorative or
protective coating.
Heat Treatment Services 731813 SS27 Service
The service of providing heated
treatment. Does not include the sale of tangible personal property.
Machining Services 73181 S62X Service
Miscellaneous services performed by mechanical items of tangible
personal property. Does not include the sale of tangible personal
property.
Grinding Services 73181012 S4BG Service
The service of grinding an item of
tangible personal property into fine
particles. Does not include the sale of tangible personal property.
Welding and Brazing and
Soldering Services 731819 S6U2 Service
Services related to the brazing and soldering of tangible personal
property. Does not include the sale of tangible personal property.
Arc Welding Services 73181901 S4BJ Service The service of welding by means of an electric arc.
Manufacturing Support
services 7315 SC3J Service
Miscellaneous services performed to support manufacturing. Does not
include the sale of tangible
personal property.
Filling Services 73152 S5AE Service
The service of filling an item of
tangible personal property. Does not include the sale of tangible
personal property.
127
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Liquid Filling Services 73152001 SN35 Service
The service of filling drums, cans, bags, jars, vials, plastic, or foil
tubes with liquid. Does not include the sale of tangible personal
property.
Material Treatment 731517 ST28 Service
Miscellaneous treatment services
performed on material. Does not
include the sale of tangible personal property.
Fire Protection Material
Treatment Services 73151702 S2W3 Service
Treatment services performed on fire protection material. Does not
include the sale of tangible personal property.
Mfg. Equipment
Maintenance and Repair Services
731521 S7M9 Service
Maintenance services performed on items of tangible personal property
used integrally and directly in the
manufacture, assembly, fabrication or processing of tangible personal
property. Strictly labor, does not include parts.
Manufacturing Equipment Maintenance Services
73152101 SD7E Service
Maintenance services performed on items of tangible personal property
used integrally and directly in the manufacture, assembly, fabrication
or processing of tangible personal
property.
Manufacturing Equipment
Repair Services 73152102 SD66 Service
Repair services performed on items
of tangible personal property used integrally and directly in the
manufacture, assembly, fabrication or processing of tangible personal
property.
Packaging Services 731516 SF87 Service
Miscellaneous services related to
the packaging of tangible personal
property. Does not include the sale of tangible personal property.
Machine Assisted Packaging Services
73151607 SJB2 Service The service of packaging tangible personal property by means of
mechanical assistance.
Plastic and Chemical Industries
7310 S8F7 Service
Miscellaneous services performed in
plastic and chemical industries. Does not include the sale of
tangible personal property.
Petrochemical and Plastic
Production 731015 SNA3 Service
Miscellaneous services related to
petrochemical and plastic
production. Does not include the sale of tangible personal property.
128
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Petroleum Refining Services
73101501 SF34 Service The service of purifying petroleum to make it free from impurities.
76 Industrial Cleaning Services
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Industrial Cleaning
Services 76 SS66 Service
The provision of cleaning services
specific to certain industries. Does
not include the sale of tangible personal property.
Cleaning and Janitorial Services
7611 S56T Service
Services include cleaning public areas, removing garbage, and
minor repair work in apartment complexes, office buildings, schools,
etc. Does not include the sale of
tangible personal property.
General Building and
Office Cleaning Services 761115 S45M Service
General Building and Office
Cleaning Services.
Building Cleaning Services 76111501 S4DB Service
Building cleaning services
include janitorial services; office or interior building cleaning; window
cleaning service. They do not include waxing floors or
maintenance. Separately stated
charges for janitorial services provided to commercial, non-
residential buildings.
Transport vehicle cleaning 761118 S22U Service
The service of cleaning transport
vehicles. Does not include the sale of tangible personal property.
Car or boat detailing 76111801 S62P Service
The service of meticulously washing or cleaning a car or boat. May also
include painting. Does not include the sale of tangible personal
property.
Decontamination Services 7610 SN37 Service Decontamination Services.
Disinfection 761015 S5A9 Service Disinfection.
Disinfection or Deodorizing
Services 76101503 S6HA Service
Disinfection or deodorizing services
consist of the control of malodors at the point of emission into the
atmosphere by chemical or other
means.
Hazardous Material
Decontamination 761016 SC5B Service
Hazardous Material
Decontamination.
129
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Asbestos Decontamination
or Removal 76101602 SBA8 Service
Asbestos decontamination or removal services consist of
removing harmful asbestos material.
Hazardous Waste Disposal 761019 S4DJ Service
Hazardous waste disposal services are the disposal and treatment of
waste materials classified as
hazardous waste.
Refuse Disposal and Treatment
7612 S46H Service
Refuse disposal and treatment
consists of activities required to ensure that waste has the least
impact on the environment.
Commercial Refuse
Disposal and Treatment 7612.100 S2T2 Service
Commercial refuse disposal and
treatment consists of activities required to ensure that waste from
commercial or industrial sources
has the least impact on the environment.
Residential Refuse
Disposal and Treatment 7612.200 SN93 Service
Residential refuse disposal and treatment consists of activities
required to ensure that waste from residential sources has the least
impact on the environment.
Refuse Removal 7600.100 S66C Service
Refuse removal is the act of
collecting solid wastes and taking them from the place of waste
generation, by either a collection
agent or a person in control of the premises. No sale of tangible
personal property is involved. Any transfer of tangible personal
property is incidental to the sale of
the service.
(ONESOURCE Indirect Tax assumes that trash removal services are
performed on a regular contractual
basis for a term of not less than thirty days.)
130
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Commercial Refuse
Removal 7600.110 S53Y Service
Commercial refuse removal is the act of collecting solid wastes from
commercial or industrial sources and taking them from the place of
waste generation, by either a
collection agent or a person in control of the premises. No sale of
tangible personal property is involved. Any transfer of tangible
personal property is incidental to
the sale of the service.
(ONESOURCE Indirect Tax assumes that trash removal services are
performed on a regular contractual basis for a term of not less than
thirty days.)
Residential Refuse Removal
7600.120 SM97 Service
Residential refuse removal is the act
of collecting solid wastes from
residential dwellings and taking them from the place of waste
generation, by either a collection agent or a person in control of the
premises. No sale of tangible
personal property is involved. Any transfer of tangible personal
property is incidental to the sale of the service.
(ONESOURCE Indirect Tax assumes
that trash removal services are
performed on a regular contractual basis for a term of not less than
thirty days.)
77 Environmental Services
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Environmental Services 77 S2EE Service
Environmental services are fees
associated with testing and
emission monitoring.
Environmental
Management 7710 SJ72 Service Environmental Management
Pollution Investigation
Services 771019 SH32 Service Pollution Investigation Services
Pollution Control Equipment
771019.100 GH8B/ SH8B
Good/Ser-vice
Pollution control equipment or
machinery is primarily used to reduce, regulate, or eliminate
pollutants.
131
78 Transportation and Storage and Mail Services
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Transportation and
Storage and Mail Services 78 S7P7 Service
Transportation and Storage and
Mail Services.
Mail and Cargo Transport 7810 SU25 Service
Mail and cargo transport is
transportation of mail or cargo from
one point to another. Services are independent of any sale of tangible
personal property.
Postal, Small Parcel, and Courier Services
781022 S24W Service
Service associated with the delivery
of taxable tangible personal property. Delivery charge is not
separately stated.
Direct Mail Delivered via
USPS 781022.200 S2Y7 Service
Letter or small parcel local delivery
services consist of sending direct mail directly to schools. Direct mail
is mail consisting of advertising
material sent simultaneously to large numbers of possible
customers or contributors. Direct mail is also referred to as targeted
mailing, as mail is usually sent out
following database analysis. Examples include: catalogs, self-
mailers, poly packages, postcards, envelope mailers, snap mailers,
dimensional mailers, and intelligent
documents. Advantages of direct mail include targeting,
personalization, optimization, and accumulation; disadvantages
include cost, waste, and alienation.
Road Cargo Transport 781018 SJB6 Service
Road cargo transport is
transportation of cargo from one point to another via established
roads and highways. Services are
independent of any sale of tangible personal property.
Interstate Transportation Services
781018.100 SA4D Service
Interstate transportation services are provided by a third party carrier
hauling tangible personal property from a location in one state to a
destination in another state (i.e.
FedEx UPS). Services are independent of any sale of tangible
personal property. Taxability is based on the state of destination.
132
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Intrastate Transportation
Services 781018.200 SB8F Service
Intrastate transportation services are provided by a third party carrier
hauling tangible personal property from one point to another within
the same state (i.e. FedEx UPS).
Services are independent of any sale of tangible personal property.
Passenger Transport 7811 SJ89 Service Passenger Transport.
Passenger Road Transportation
781118 S8BE Service
The transport of passengers from
one point to another via established roads and highways. Services are
independent of any sale of tangible personal property.
Limousine Services 78118.100 SQ44 Service Limousine services are a passenger transportation service in a luxury
vehicle driven by a chauffeur.
Shipping and Handling
Charges 78.100 GBG4 Good
Shipping and handling charges are
for the service of preparing
merchandise for shipment and the cost for shipping the merchandise
to the buyer. The shipping and handling charges are combined and
are represented as one line item on the invoice. In addition, the charges
are separately stated from the sales
price. The shipping charged is the actual shipping cost. Buyer remits
this charge directly to the seller. The buyer has the option to make
other delivery arrangements.
(ONESOURCE Indirect Tax assumes
that the item being shipped is taxable.)
Material Packing and Handling
7812 G7AC Good
Material packing and handling charges are for preparing and
packaging taxable merchandise for
shipment. The handling charges are separately stated from the sales
price and do not include shipping charges. Buyer remits this charge
directly to the seller.
133
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Handling Charges Related to Exempt Products
7812.300 G58Q Good
Handling charges related to exempt products are charges for preparing
exempt merchandise for shipment that are not required by the seller.
The handling charges are separately
stated from the sales price and do not include shipping charges. Buyer
remits this charge directly to the seller.
Mandatory Handling Charges
7812.100 G2BN Good
Mandatory handling charges are charges for preparing taxable
merchandise for shipment that are
required by the seller to complete the transaction. The handling
charges are separately stated from the sales price and do not include
shipping charges. Buyer remits this charge directly to the seller.
Optional Handling Charges 7812.200 GH63 Good
Optional handling charges are charges for preparing taxable
merchandise for shipment that are
not required by the seller. The handling charges are separately
stated from the sales price and do not include shipping charges. Buyer
remits this charge directly to the
seller.
Shipping 78.130 G66D Good
Shipping charges are the cost of
shipping merchandise to the buyer. Shipping charges are separately stated on the sales invoice. The buyer has the option to make other delivery arrangements.
Common Carrier Delivery 78.140 GB4H Good
A common carrier is a shipping
company independent of buyer or seller. (I.e. FedEx or UPS).
ONESOURCE Indirect Tax assumes the item being shipped is taxable.
ONESOURCE Indirect Tax assumes that the item is shipped from
outside the jurisdiction.
134
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Commercial Carrier Delivery -- FOB
Destination; Freight Actual Cost
78.141 GG64 Good
A common carrier free on board destination is a shipping company
independent of buyer or seller (i.e. FedEx or UPS). Seller retains full
risk of loss and ownership of
merchandise until it reaches the delivery point. The freight charged
is the actual shipping cost and does not include handling or other
processing costs. It is included on
the invoice and is a separately stated line item. Buyer remits this
charge directly to the seller. The buyer has the option to make other
delivery arrangements.
ONESOURCE Indirect Tax assumes
the item being shipped is taxable. ONESOURCE Indirect Tax assumes
that the item is shipped from outside the jurisdiction.
Common Carrier Delivery – FOB Origin; Freight
Actual Cost
78.142 GN66 Good
A common carrier free on board origin is a shipping company
independent of buyer or seller (i.e.
FedEx or UPS). Buyer takes full risk of loss and ownership at the time of
shipment. The freight charged is the actual shipping cost and does
not include handling or other processing costs. It is included on
the invoice and is a separately
stated line item. Buyer remits this charge directly to the seller. The
buyer has the option to make other delivery arrangements.
ONESOURCE Indirect Tax assumes the item being shipped is taxable.
ONESOURCE Indirect Tax assumes that the item is shipped from
outside the jurisdiction.
Contract Carrier Delivery 78.150 GB5H Good
A contract carrier is a shipping
company under contract with either
buyer or seller.
ONESOURCE Indirect Tax assumes the item being shipped is taxable.
135
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Contract Carrier Delivery -- FOB Destination, Freight
Actual Cost
78.151 G6C7 Good
A contract carrier free on board destination is a shipping company
under contract with either buyer or seller. Seller retains full risk of loss
and ownership of merchandise until
it reaches the delivery point. The freight charged is the actual
shipping cost and does not include handling or other processing costs.
It is included on the invoice and is a
separately stated line item. Buyer remits this charge directly to the
seller. The buyer has the option to make other delivery arrangements.
ONESOURCE Indirect Tax assumes
the item being shipped is taxable.
Contract Carrier Delivery – FOB Origin
78.152 G8GC Good
A contract carrier free on board
origin is a shipping company under
contract with either buyer or seller. Buyer takes full risk of loss and
ownership at the time of shipment. The freight charged is the actual
shipping cost and does not include
handling or other processing costs. It is included on the invoice and is a
separately stated line item. Buyer remits this charge directly to the
seller. The buyer has the option to make other delivery arrangements.
ONESOURCE Indirect Tax assumes the item being shipped is taxable.
Shipping Charges Related
to Exempt Sales 78.170 G4R7 Good
Shipping charges related to exempt sales are charges for shipping
exempt merchandise to the buyer. The charges are separately stated
from the sales price. The shipping
charges are the actual shipping cost. Buyer remits this charge
directly to the seller. The buyer has the option to make other delivery
arrangements.
Vendor Vehicle Deliveries 78.160 GS96 Good
A vendor vehicle is shipping in a
vehicle that belongs to the seller
(i.e. delivery truck owned by the seller).
ONESOURCE Indirect Tax assumes
the item being shipped is taxable.
136
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Vendor Vehicle Deliveries
– FOB Destination; Freight Actual Cost
78.161 G4E9 Good
A vendor vehicle free on board destination is shipping in a vehicle
that belongs to the seller (i.e. delivery truck owned by the seller).
Seller retains full risk of loss and
ownership of merchandise until it reaches the delivery point. The
freight charged is the actual shipping cost and does not include
handling or other processing costs.
It is included on the invoice and is a separately stated line item. Buyer
remits this charge directly to the seller. The buyer has the option to
make other delivery arrangements.
ONESOURCE Indirect Tax assumes
the item being shipped is taxable.
Vendor Vehicle Deliveries
– FOB Origin; Freight Actual Cost
78.162 G7S5 Good
A vendor vehicle free on board
origin is shipping in a vehicle that belongs to the seller (i.e. delivery
truck owned by the seller). Buyer takes full risk of loss and ownership
at the time of shipment. The freight
charged is the actual shipping cost and does not include handling or
other processing costs. It is included on the invoice and is a
separately stated line item. Buyer remits this charge directly to the
seller. The buyer has the option to
make other delivery arrangements.
ONESOURCE Indirect Tax assumes the item being shipped is taxable.
Storage 7813 SEB2 Service Storage.
Specialized Warehousing
and Storage 781318 SP65 Service
Specialized warehousing and
storage is the storage of tangible personal property within a building.
Examples include storing records off
site.
Warehousing Equipment
and Supplies 781318.100 GA99 Good
Items of tangible personal property
used by manufacturers, such as racks and storage bins related to
warehousing. ONESOURCE Indirect Tax does not assume a
manufacturing exemption has been obtained.
137
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Transportation Repair or Maintenance Services
7818 SEC8 Service Transportation Repair or Maintenance Services.
Vehicle Maintenance and Repair Services
781801 S8D3 Service
Vehicle maintenance and repair
services are the labor portion of a separately stated contract to restore
general use vehicles to sound condition.
Aircraft Repair 781801.100 S6CC Service
Aircraft repair services are the labor portion of a separately stated
contract to restore a private carrier
aircraft to sound condition.
Railway and Tramway
Cars Repair 781801.200 S4K2 Service
Railway and tramway cars repair
services are the labor portion of a separately stated contract to restore
railway and tramway cars, principally used in interstate
commerce, to sound condition.
80 Management and Administrative Services
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Management and
Administrative Services 80 S57F Service
The service of handling,
administrating, directing or
controlling the affairs of a business. Does not include the sale of
tangible personal property.
Business Administration Services
8016 SB5A Service
Services including the performance
or management of business operations and the making or
implementing of major decisions.
Business Facilities Oversight
801616 S4P6 Service
A service that consists of property
management, receiving,
inventorying and furniture project administration or
management. Does not include the sale of tangible personal property.
Business Profit 8016.100 G24F Good
The monetary surplus left to a producer or employer after
deducting wages, rent, cost of raw
materials, etc.
138
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Management Support Services
801615 SN69 Service
Management support services include office administration,
secretarial and clerical services, meeting planning, fleet
management, audiovisual services,
document destruction and business facilities oversight. Does not include
the sale of tangible personal property.
Overhead Business
Expenses 8016.200 G54T Good
The general cost of running a business, such as rent, lighting, and
heating expenses.
Human Resources
Services 8011 S2BH Service Human Resources Services.
Temporary Personnel
Services 801116 S2U2 Service
The service of providing human
resource support, which includes
the recruitment and placement of temporary employees.
Temporary Clerical or
Administrative Assistance 80111601 S9Q6 Service
Temporary clerical or administrative assistance consists of an assistant
who is hired for a temporary period to complete miscellaneous and
often general office type of tasks.
Marketing and Distribution 8014 SCB4 Service
Marketing and distribution consists
of advertising and promotional services associated with the
distribution of tangible personal
property. The true object of the transaction is the sale of a service.
(Charges are made by advertising
agencies.)
Mailing Services 801418 S98K Service Mailing Services.
Mailing List Compilation Services
80141801 S53R Service
Mailing list compilation services consist of gathering data that is
organized to create targeted
mailing lists to possible customers or contributors.
139
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Sales and Business
Promotion Activities 801416 S3GB Service
Sales and business promotion activities consist of the service of
creating and providing tangible personal property such as signs,
circulars, and flyers for advertising
or promotional activities. The true object of the transaction is the sale
of a service.
(Charges are made by advertising
agencies.)
Promotional Merchandise 80141605 GH54 Good
Promotional merchandise includes
products and materials used for advertising or promotional
purposes. The true object of the transaction is the sale of tangible
personal property.
Trade Shows and Exhibits 801419 S4P5 Service
An exhibition that enables
companies in a specific trade or industry to showcase and
demonstrate their new products
and services.
Auto Shows or Other
Exhibits 80141901 S9AC Service
A public exhibition of current
automobile models, debuts, concept cars, or out-of-production
classics organized for the purpose of advertising, publicity, and
increased revenue.
Real Estate Services 8013 S8CB Service
The commercial lease or rental of
real property, building or specified
piece of land for a period greater than 30 days. Does not include the
sale of personal property
Lease and Rental of Property or Building
801315 SGA4 Service
The commercial lease or rental of
real property and buildings, for a period greater than 30 days. Does
not include personal property.
Land Leases 80131503 S3HD Service
A land lease is the lease of a
specified area of property or land,
for a period of time greater than 30 days.
Trade Policy and Service 8015 S2R3 Service Services relating to trade policy. Does not include the sale of
tangible personal property.
International Trade
Services 801516 SP78 Service
Services relating to international
trade. Does not include the sale of tangible personal property.
140
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Import Procurement
Services 80151604 S36N Service
The service of obtaining imported items. Does not include the sale of
tangible personal property.
81 Engineering, Research, Technology Based Service
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Engineering, Research
and Technology Based Services
81 S2S9 Service Engineering, Research and
Technology Based Services.
Computer Services 8111 S3BK Service Computer Services.
Data Services 811120 SB2J Service
Services pertaining to facts,
statistics, or items of information. Does not include the sale of
tangible personal property.
Data Processing or
Preparation Services 81112002 S48S Service
Data processing and preparation
services consist of processing and organizing data and converting it
into information. This includes word processing, payroll and business
accounting, computerized data and
info storage or manipulation, microfiche documentation and
keypunching.
(No exchange of tangible personal
property.)
Data Processing or
Preparation Services w/ TPP
81112002.100 GM32 Good
Data processing and preparation services consist of processing and
organizing data and converting it into information in a tangible form.
This includes word processing,
payroll and business accounting, computerized data and info storage
or manipulation, microfiche documentation and keypunching.
The true object of the service is
tangible personal property.
Internet Services 811121 S3H9 Service Internet Services.
Application Service
Providers 81112106 S65G Service
Applications Service Providers (ASPs) is an entity that deploys,
hosts and manages access to a packaged application to multiple
parties from a centrally managed
facility. The applications are delivered over networks on a
subscription basis. This service does not involve the transfer of
software.
141
Business Use Application
Service Providers 81112106.100 S2X5 Service
Applications Service Providers (ASPs) is an entity that deploys,
hosts and manages access to a packaged application to multiple
parties from a centrally managed facility. The applications are
delivered over networks on a
subscription basis for use in the purchaser's business, trade, or
occupation. This service does not involve the transfer of software.
Non-business Use
Application Service
Providers
81112106.200 S69P Service
Non-business Use Application
Service Providers. This service does
not involve the transfer of software.
Electronic Mail Service Provider
81112102 S27G Service
An electronic mail service provider is a provider of services for
electronic mail, the transmission of messages over communications
networks.
Internet and Email Security Services
811121.100 SG7A Service
Internet and Email Security
Services are services that are hosted entirely in the cloud
environment. A cloud environment typically offers on-demand network
access to a shared pool of
resources, such as networks, storage, applications, and services.
Internet and Email Security services
do not involve software installation,
download, or use of software directly by the end user in the
cloud. Email security services scan email traffic between the end user
and the internet in the cloud
service infrastructure to identify and deal with viruses, spam, and
inappropriate content. Transmissions flowing
through the email security service are encrypted to protect the
integrity of the information as it
passes back and forth between the end user and the
internet. Additionally, internet security services involve URL
filtering whereby requests to access
websites by end users are monitored by the service and
restricted as needed based on levels preset by the customer‘s
network administrator. The security services also include free phone
support for all current users.
Internet Domain Names 81112107 S2GF Service An internet domain name is a
142
service of providing domain name sales, researching, transfers,
information, and registration.
Internet Service Providers
(ISP) 81112101 SA8E Service
An Internet service provider is a company that provides access to
the Internet and may also provide
their own content. For a monthly fee, the service provider gives you
a username, password and access phone number.
Internet Service Providers
(ISP) – Personal Use 81112101.100 SN83 Service
An Internet service provider is a
company that provides access to
the Internet - for personal use only - and may also provide their own
content. For a monthly fee, the service provider gives you a
username, password and access phone number.
Web Search Engine Providers
81112104 SG33 Service
A web search engine provider is a company that provides a program
that searches documents for specified keywords and returns a
list of the documents where the keywords were found.
World Wide Web (WWW) Site Design Services
81112103 SQ33 Service World wide web site design services design and launch
websites on the world wide web.
World Wide Web (WWW)
Site Operation Host
Services
81112105 S83A Service
Web hosting is a service that allows users to post web pages to the
Internet. The service also includes
housing, servicing, and maintaining such websites.
Software Maintenance 811122 G8M5 Good
Software maintenance keeps
software in an existing state (as of repair, efficiency, or validity) or to
preserve it from failure or decline.
Software Maintenance or
Support Fees 81112201 G2HB Good
Software Maintenance or Support
Fees.
Software Mandatory
Maintenance Agreement 81112201.120 GX26 Good
A mandatory software maintenance agreement is an agreement
purchased by a buyer or user of
canned software that requires the seller of the agreement to keep the
software in an existing state (as of repair, efficiency, or validity) or to
preserve it from failure or decline. The agreement is required to be
purchased with the software and is
separately stated.
Business Use Services and Upgrades via Electronic
Download
81112201.121 GGC7 Good
Services and upgrades via electronic download are
agreements purchased by a buyer or user of canned software that
requires the seller of the agreement
to keep the software in an existing
143
state (as of repair, efficiency, or validity) or to preserve it from
failure or decline. The agreement provides services and canned
software upgrades delivered to the customer via the Internet or other
electronic transmission. The
agreement is required to be purchased with the software, is
separately stated, and is purchased for a business, trade or occupation.
(Software is electronically delivered. Upgrades are not
separately marketed by the seller.)
Software Optional
Maintenance Agreement 81112201.110 G6Q5 Good
An optional software maintenance agreement is an agreement
purchased by a buyer or user of
canned software that requires the seller of the agreement to keep the
software in an existing state (as of repair, efficiency, or validity) or to
preserve it from failure or decline. The agreement can be purchased
with the software or possibly at a
later date at the discretion of the buyer. The agreement is separately
stated from the sale of the software.
Software Optional Maintenance Agreement –
Labor Only
81112201.200 SAK3 Service
A software maintenance agreement
for labor only is an agreement
purchased by a buyer or user of canned software that requires the
seller of the agreement to keep the software in an existing state (as of
repair, efficiency, or validity) or to
preserve it from failure or decline. The agreement can be purchased
with the software or possibly at a later date at the discretion of the
buyer and provides only for
maintenance labor. The agreement is separately stated from the sale of
the software.
Software Optional
Maintenance Agreement –
Services and Upgrades
81112201.400 G8W2 Good
A software maintenance agreement for services and upgrades is an
agreement purchased by a buyer or
user of canned software that requires the seller of the agreement
to keep the software in an existing state (as of repair, efficiency, or
validity) or to preserve it from failure or decline. The software
upgrades are not separately stated
from the services provided. The agreement can be purchased with
144
the software or possibly at a later date at the discretion of the buyer
and provides services and canned software upgrades. The agreement
is separately stated from the sale of the software.
(Upgrades are not separately marketed by the seller.)
Services and Software
Upgrades for Enterprise Use Software
81112201.430 GK72 Good
Services and upgrades for
enterprise use software is an agreement purchased by a buyer or
user of enterprise software that
requires the seller of the agreement to keep the software in an existing
state (as of repair, efficiency, or validity) or to preserve it from
failure or decline. The software
upgrades are not separately stated from the services provided although
the agreement itself is separately stated from the sale of the
software. The agreement can be purchased with the software or
possibly at a later date at the
discretion of the buyer and provides services and canned
software upgrades delivered to the customer either tangibly (i.e. disc)
or electronically. Enterprise use
software is software designed to run on an enterprise service
operating system. It includes computer software for high-volume
simultaneous use on multiple
computers, that is housed or maintained on an enterprise server
or end users' computers.
145
Services and Software
Upgrades for Enterprise Use Software via Elect
Dnld
81112201.440 G67E Good
Services and upgrades for enterprise use software via
electronic download is an agreement purchased by a buyer or
user of enterprise software that requires the seller of the agreement
to keep the software in an existing
state (as of repair, efficiency, or validity) or to preserve it from
failure or decline. The software upgrades are not separately stated
from the services provided although
the agreement itself is separately stated from the sale of the
software. The agreement can be purchased with the software or
possibly at a later date at the discretion of the buyer and
provides services and canned
software upgrades delivered to the customer electronically. Enterprise
use software is software designed to run on an enterprise service
operating system. It includes
computer software for high-volume simultaneous use on multiple
computers, that is housed or maintained on an enterprise server
or end users' computers.
146
Business Use Services and
Upgrades for Enterprise Use Software via Elect
Dnld
81112201.441 G5H7 Good
Business use services and upgrades for enterprise use software via
electronic download is an agreement purchased by a buyer or
user of enterprise software that requires the seller of the agreement
to keep the software in an existing
state (as of repair, efficiency, or validity) or to preserve it from
failure or decline. The software upgrades are not separately stated
from the services provided,
although the agreement itself is separately stated from the sale of
the software and is purchased for a business, trade or occupation. The
agreement can be purchased with the software or possibly at a later
date at the discretion of the buyer
and provides services and canned software upgrades delivered to the
customer electronically. Enterprise use software is software designed
to run on an enterprise service
operating system. It includes computer software for high-volume
simultaneous use on multiple computers, that is housed or
maintained on an enterprise server or end users' computers.
Services and Software
Upgrades via Tangible
Medium
81112201.410 GBB9 Good
Services and software upgrades via tangible medium are an agreement
purchased by a buyer or user of canned software that requires the
seller of the agreement to keep the
software in an existing state (as of repair, efficiency, or validity) or to
preserve it from failure or decline. The software upgrades are not
separately stated from the services provided. The agreement can be
purchased with the software or
possibly at a later date at the discretion of the buyer and
provides services and canned software upgrades delivered to the
customer via tangible medium such
as a floppy disc or CD-Rom. The agreement is separately stated
from the sale of the software.
(Upgrades are not separately marketed by the seller.)
147
Services and Upgrades via Electronic Download
81112201.420 GN75 Good
Services and upgrades via electronic download are an
agreement purchased by a buyer or user of canned software that
requires the seller of the agreement to keep the software in an existing
state (as of repair, efficiency, or
validity) or to preserve it from failure or decline. The software
upgrades are not separately stated from the services provided. The
agreement can be purchased with
the software or possibly at a later date at the discretion of the buyer
and provides services and canned software upgrades delivered to the
customer via the Internet or other electronic transmission. The
agreement is separately stated
from the sale of the software.
(Upgrades are not separately marketed by the seller.)
Business Use Services
Upgrades via Electronic Download
81112201.421 GCC3/
S9BF
Good/Se
rvice
Services and upgrades via
electronic download are an
agreement purchased by a buyer or user of canned software that
requires the seller of the agreement to keep the software in an existing
state (as of repair, efficiency, or
validity) or to preserve it from failure or decline. The software
upgrades are not separately stated from the services provided. The
agreement can be purchased with
the software or possibly at a later date at the discretion of the buyer
and provides services and canned software upgrades delivered to the
customer via the Internet or other electronic transmission. The
agreement is separately stated
from the sale of the software and is purchased for a business, trade or
occupation.
148
Non-Business Use Services and Upgrades via
Electronic Download
81112201.422 GK96 Good
Services and upgrades via electronic download are an agreement purchased by a buyer or user of canned software that requires the seller of the agreement to keep the software in an existing state (as of repair, efficiency, or validity) or to preserve it from failure or decline. The software upgrades are not separately stated from the services provided. The agreement can be purchased with the software or possibly at a later date at the discretion of the buyer and provides services and canned software upgrades delivered to the customer via the Internet or other electronic transmission. The agreement is separately stated from the sale of the software and is purchased by an individual.
Software Optional Maintenance Agreement –
Upgrades Only
81112201.300 GG4C Good
A software maintenance agreement
for upgrades only is an agreement
purchased by a buyer or user of canned software that requires the
seller of the agreement to keep the software in an existing state (as of
repair, efficiency, or validity) or to preserve it from failure or decline.
The agreement can be purchased
with the software or possibly at a later date at the discretion of the
buyer and provides for canned software upgrades only. The
agreement is separately stated
from the sale of the software.
Software Upgrades
Delivered via Electronic Download
81112201.320 G69N Good
A software maintenance agreement for upgrades only is an agreement
purchased by a buyer or user of canned software that requires the
seller of the agreement to keep the
software in an existing state (as of repair, efficiency, or validity) or to
preserve it from failure or decline. The agreement can be purchased
with the software or possibly at a later date at the discretion of the
buyer and provides for canned
software upgrades only. The agreement is separately stated
from the sale of the software.
149
Business Use Software
Upgrades Delivered via Electronic Download
81112201.321 G7G6 Good
Software upgrades via electronic download are an agreement
purchased by a buyer or user of canned software that requires the
seller of the agreement to keep the software in an existing state (as of
repair, efficiency, or validity) or to
preserve it from failure or decline. The agreement can be purchased
with the software or possibly at a later date at the discretion of the
buyer and provides for canned
software upgrades only delivered to the customer via the Internet or
other electronic transmission. The agreement is separately stated
from the sale of the software and is purchased for a business, trade or
occupation.
Non-Business Use
Software Upgrades Delivered via Electronic
Download
81112201.322 GC9C Good
Software upgrades via electronic
download are an agreement purchased by a buyer or user of
canned software that requires the seller of the agreement to keep the
software in an existing state (as of
repair, efficiency, or validity) or to preserve it from failure or decline.
The agreement can be purchased with the software or possibly at a
later date at the discretion of the
buyer and provides for canned software upgrades only delivered to
the customer via the Internet or other electronic transmission. The
agreement is separately stated
from the sale of the software and is purchased by an individual.
Software Upgrades
Delivered via Tangible Medium
81112201.310 G48T Good
Software upgrades via tangible
medium are an agreement purchased by a buyer or user of
canned software that requires the
seller of the agreement to keep the software in an existing state (as of
repair, efficiency, or validity) or to preserve it from failure or decline.
The agreement can be purchased with the software or possibly at a
later date at the discretion of the
buyer and provides for canned software upgrades only delivered to
the customer via tangible medium such as a floppy disc or CD-Rom.
The agreement is separately stated
from the sale of the software.
150
Software Patches and
Upgrades 81112202 G66U Good
Software patches and upgrades are a new version of a canned software
designed to replace an older version of the same product, or
object code that is inserted into (patched into) an executable
program to fix a problem with
existing software.
Software Patches and
Upgrades Delivered via Electronic Download
81112202.110 G63J Good
Software patches and upgrades via electronic download are new
versions of canned software designed to replace an older
version of the same product, or
object code that is inserted into (patched into) an executable
program to fix a problem with existing software delivered to the
customer via the Internet or other
electronic transmission.
Business Use Software Patches and Upgrades
Delivered via Electronic
Download
81112202.111 G33X Good
Business use software patches and upgrades via electronic download
are new versions of canned software designed to replace an
older version of the same product.
The patches and upgrades are purchased for a business, trade or
occupation.
Non-Business Use
Software Patches and Upgrades Delivered via
Electronic Download
81112202.112 G87N Good
Non-business use software patches and upgrades via electronic
download are new versions of
canned software designed to replace an older version of the
same product. The patches and upgrades are purchased by an
individual.
Software Patches and
Upgrades Delivered via Tangible Medium
81112202.120 G3T5 Good
Software patches and upgrades via
tangible medium are a new version of a canned software designed to
replace an older version of the same product, or object code that
is inserted into (patched into) an
executable program to fix a problem with existing software
delivered to the customer via tangible media such as a disc.
Software or Hardware
Engineering 811115 SKD2 Service
Software or hardware engineering
is the creative and practical
application of engineering principles and methods to the design,
construction, and development of hardware and software systems.
Does not include the sale of tangible personal property.
151
Customizing Canned or
Pre-written Software 811115.100 S49M Service
Customizing canned software is the service of modifying prewritten
computer software for a specialized or custom use or customer.
Charges for customizing canned software are separately stated and
are performed by the vendor, not a
third party.
System Administrators 811118 SX28 Service System Administrators.
Bundled Hardware/Software
Maintenance and Phone Tech Support
811118.200 S3T9 Service
An optional service that helps maintain the operational health of a
network. The service involves the
following bundled elements: 1) hardware
maintenance/replacement involving the delivery of tangible personal
property; 2) software upgrades delivered electronically; and 3)
phone tech support.
Computer Hardware Maintenance and Support
81111812 G5FD Good
Computer hardware maintenance
and support consists of services to keep computer hardware in an
existing state (as of repair, efficiency, or validity). The service
also preserves the hardware from
failure or decline and supports the customer in its use.
Computer Hardware
Mandatory Maintenance Agreements
81111812.200 G45D Good
A mandatory computer hardware
maintenance agreement is a contract to keep computer
hardware in an existing state (as of
repair, efficiency, or validity) or preserve from failure or decline.
The agreement is required to be purchased with the hardware and is
separately stated.
Computer Hardware
Optional Maintenance Agreements
81111812.100 G67H Good
An optional computer hardware
maintenance agreement is a contract to keep computer
hardware in an existing state (as of repair, efficiency, or validity) or
preserve from failure or decline.
The agreement can be purchased with the hardware or possibly at a
later date at the discretion of the buyer.
Computer Hardware
Optional Maintenance Agreement Covering
Labor Only
81111812.110 S6GA Service
A computer hardware maintenance
agreement for labor only is an
agreement purchased by a buyer or user of computer hardware that
requires the seller of the agreement to keep the hardware in an existing
state (as of repair, efficiency, or
validity) or to preserve it from failure or decline. The agreement
152
can be purchased with the hardware, or possibly at a later
date, at the discretion of the buyer and provides for only labor.
Computer Hardware
Optional Maintenance Agreements Covering both
Parts and Labor
81111812.130 G78R Good
A computer hardware maintenance
agreement for parts and labor is an
agreement purchased by a buyer or user of computer hardware that
requires the seller of the agreement to keep the hardware in an existing
state (as of repair, efficiency, or validity) or to preserve it from
failure or decline. The agreement
can be purchased with the hardware, or possibly at a later
date, at the discretion of the buyer and provides for both parts and
labor.
Computer Hardware Optional Maintenance
Agreements Covering Parts Only
81111812.120 GB3E Good
A computer hardware maintenance
agreement for parts only is an agreement purchased by a buyer or
user of computer hardware that requires the seller of the agreement
to keep the hardware in an existing
state (as of repair, efficiency, or validity) or to preserve it from
failure or decline. The agreement can be purchased with the
hardware, or possibly at a later date, at the discretion of the buyer
and provides for only parts.
Computer Hardware Third
Party Warranties 81111818 GF77 Service
A warranty is a written guarantee
of the integrity of a product and of the maker‘s responsibility for the
repair or replacement of defective
parts.
Computer Hardware Mandatory Third Party
Warranties
81111818.200 G38U Service
A mandatory warranty is a written guarantee of the integrity of a
product and of the maker‘s responsibility for the repair or
replacement of defective parts. The
agreement is required to be purchased with the hardware and is
separately stated.
(Purchased by the seller.)
Computer Hardware Optional Third Party
Warranties
81111818.100 GE7C Service
An optional warranty is a written
guarantee of the integrity of a product and of the maker‘s
responsibility for the repair or replacement of defective parts. It is
offered in addition to the purchase of the product but is not required
to be purchased. Extended
warranties typically fall in this
153
category.
On-Site Technical Support 811118.100 SE2B Service
Technical support provided at the customer‘s place of business, which
includes system tuning, preventative maintenance,
troubleshooting, software
upgrades, or repair services. The true object is the sale of a service
and any tangible personal property transferred is incidental.
Off-Site Technical Support and Help Desk Services
81111811 SA4C Service
Technical support and help desk
services consist of technical
support, instruction, and troubleshooting assistance for
software operation. The service does not include onsite services or
training.
82 Editorial, Design, Graphic, Fine Art Services
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Editorial, Design, Graphic
and Fine Art Services 82 S2B9 Service
Services relating to the provision of
editorial, design, graphic, and fine
art services. Does not include the sale of tangible personal property.
Advertising 8210 S3S5 Service
Advertising is a service provided by an advertising agency that includes
the following: Account supervision; account service; creative concept
development; consultation services; public relations; setting of press
conferences; writing copy for use in
any medium; and market research. No sale of tangible personal
property is involved. Any transfer of tangible personal property is
incidental to the sale of the service.
Includes but is not limited to media advertising relating to the
production of advertisements in newspapers, magazines, television
and radio.
Advertising Agency
Services 821018 S62J Service
Services dedicated to the creation,
planning and handling of advertising material to promote the
sale of a client‘s products and
services. Does not include the sale of tangible personal property.
Broadcast Advertising 821016 SM58 Service Broadcast Advertising.
154
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Television Advertising 82101602 S59E Service
Advertising is the creative process of producing an advertisement or
commercial for television. No sale of tangible personal property is
involved. Any transfer of tangible
personal property is incidental to the sale of the service.
Media Placement and Fulfillment
821019 SAC3 Service Media Placement and Fulfillment.
Email Marketing 821019.200 SU83 Service
A form of direct marketing which uses electronic mail as a means of
communicating commercial or fundraising messages to an
audience.
Advertising -- Print Placement
82101905 SCH5 Service
Print placement consists of buying
advertising space from a printed
publication, such as a newspaper.
Advertising Space -- Radio
Placement 82101901 SH3F Service
Radio placement consists of buying
advertising space from a radio station.
Advertising Space --Television Placement
82101902 S44T Service Television placement consists of buying advertising space from a
television station.
Advertising Space -- Web
Marketing 821019.100 SU56 Service
Web marketing consists of buying
advertising space from a web site.
1392B1381BPrint Advertising 821015 S26Z Service
Advertising is the creative process
of producing an advertisement or commercial in a print source, such
as a newspaper. No sale of tangible personal property is involved. Any
transfer of tangible personal
property is incidental to the sale of the service.
Magazine Advertising 82101503 S9G9 Service
Advertising is the creative process of producing an advertisement or
commercial in a magazine. No sale of tangible personal property is
involved. Any transfer of tangible
personal property is incidental to the sale of the service.
155
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Trade, Service Directory,
Yellow Page Advertising 82101508 SC2K Service
Advertising is the creative process of producing an advertisement or
commercial in a trade or service directory or yellow page section. No
sale of tangible personal property is
involved. Any transfer of tangible personal property is incidental to
the sale of the service.
Graphic Design 8214 S64S Service
Graphic design services consist of
developing and composing images and designs. Includes TPP.
Art Design Services 821415 SE63 Service Art Design Services.
Computer Generated
Design Services 82141505 S3KA Service
Computer generated design
services consist of generating computer images and designs.
Graphic Design – No Production
82.100 S2W6 Service Graphic Design – No Production.
Reproduction Services 8212 S4D7 Service The service of duplicating an image.
Printing 821215 SD64 Service
Printing consists of printing or
imprinting tangible personal property (whether the materials are
supplied by the printer). Printing
includes micrographic reproduction of records and photocopying
records.
Video Production 82131603 SE25 Service
The service of videotaping, editing,
and distributing a finished video product. Includes commercial video
production. A tangible copy of the video may be provided as part of
the sale.
Writing and Translation
Services 8211 S3AN Service
The service of interpreting a text in
one language and producing it in a
different language in written format. Does not include the sale of
tangible personal property.
Editorial and Editorial Support Services
821118 SH52 Service
Services related to editing and edit
support. Does not include the sale of tangible personal property.
Editing Services w/TPP 82111801 ST44 Service
The service of preparing and drafting language, or images for
presentation through correction,
condensation, organization, and other modifications. Includes
tangible personal property.
156
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Editing Services w/out TPP 82111801.10
0 S7AF Service
The service of preparing and drafting language, or images for
presentation through correction, condensation, organization, and
other modifications. Does not
include tangible personal property.
83 Public Utilities, Public Sector Related Services
Product Description Commodity
Code
Product
Code Tax Type ONESOURCE Indirect Tax Definition
Public Utilities and Public Sector Related Services
83 SD67 Service Public Utilities and Public Sector Related Services.
Information Services 8312 S6J7 Service
Information services include
furnishing general or specialized
news or current info, including financial info, by printed,
mimeographed, electronic or electrical transmission or by utilizing
wires, cable, radio waves, microwaves, satellites and fiber
optics. Information is gathered,
maintained or compiled and made available by the provider to the
public or specific segment of industry. Information services
include gathering information about
costs that are incurred for the purchase of information in the form
of a report.
(Examples: newsletters, scouting
reports and surveys, mailing lists, bad check lists, real estate listings,
financial, investment, stock market or bond rating, etc.)
Information Services
Delivered Electronically 8312.100 SB7H Service
This definition does not include
information delivered in any
tangible format. An information service furnishes content/data of
any kind which has been collected, compiled, or analyzed by the seller,
and provided through any means or method, other than personal or
individual information which is not
incorporated into reports furnished to other people.
157
84 Financial and Insurance Services
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Financial and Insurance
Services 84 S2CJ Service
Services relating to financial or
insurance needs. Does not involve the sale of TPP.
Accounting and Auditing Services
8411 SJ32 Service Services performed by an accountant or auditor. Does not
include the sale of TPP.
Accounting Services 841115 S9GB Service
Services performed by an
accountant. Does not include the sale of tangible personal property.
Audit Services 841116 S8DF Service
A fee charged for audit support related to preparation of past and
current tax returns provided for the client. Any tangible personal
property included is incidental and
makes up less than 10% of the sale.
Audit Services Including
Tangible Personal Property 841116.100 SR38 Service
A fee charged for audit support along with the transfer of tangible
personal property. The tangible personal property is the true object
of the sale.
(TPP is not separately stated.)
Audit Services Not
Including Tangible
Personal Property
841116.200 SE77 Service
A fee charged for audit support. Includes copies of past and
current tax returns provided for the client via electronic delivery. Does
not include the transfer of tangible
personal property.
Taxation Issues and Tax Preparation Services
841118 SCG4 Service
Services related to the resolution of
tax issues and preparation of computer-generated returns. Does
not include the sale of TPP.
Tax Preparation Services 84111801 SG67 Service The service of preparing computer
generated tax returns.
Banking and Investment Services
8412 SE36 Service
The provision of financial and
investment services. Does not include the sale of tangible personal
property.
158
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Investment Advice Services
841217 SB9F Service
A service that provides advice regarding the purchase of securities
or other monetary or financial assets for investment purposes.
Does not include the sale of
tangible personal property.
Market Data 84121705 S37E Service
Data resulting from the systematic
gathering, recording and analyzing of data about customers,
competitors and a specific market provided in tangible form.
Credit Agencies 8414 SC4B Service Credit Agencies.
Credit Reporting Services 8414.100 S7Q9 Service
Credit reporting services consist of
pulling and reporting credit histories or credit reports. No sale of tangible
personal property is involved. Any
transfer of tangible personal property is incidental to the sale of
the service.
Development Finance 8410 SA2G Service Development Finance.
Debt Management 841017 S3BA Service Debt Management.
Debt Collection Services 84101704 SCE9 Service
Debt collection services are
provided by a collection agency to collect debt. No sale of tangible
personal property is involved. Any transfer of tangible personal
property is incidental to the sale of the service.
85 Healthcare Services
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Healthcare Services 85 S89B Service Healthcare Services.
159
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Medical Practice 8512 S72M Service
Medical practice services are provided by licensed physicians,
surgeons, ophthalmologists, optometrists, psychiatrists, and
chiropractors. Medical practices
excluded are: naturopaths, audiologists, hospitals, midwifes,
acupuncturists, occupational therapists, physical therapists,
certified nurse‘s aide, registered
nurse, clinical social worker, drug and alcohol counselor, marital and
family therapist, or assisted living services.
Dental Services 85122 S9K7 Service
Dental services pertain to licensed dentists. Excludes retail items such
as, toothbrushes and dental floss, sold in conjunction of the service
provided.
Medical Doctors Specialist
Services 851216 SQ68 Service
Medical specialist services are
provided by licensed physicians,
surgeons, ophthalmologists, optometrists, psychiatrists, and
chiropractors. Specialist services excluded are: naturopaths,
audiologists, hospitals, midwifes,
acupuncturists, occupational therapists, physical therapists,
certified nurse‘s aide, registered nurse, clinical social worker, drug
and alcohol counselor, marital and family therapist, or assisted living
services.
86 Education and Training Services
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Education and Training Services
86 S52U Service Education and Training Services.
Vocational Training 8610 S5H8 Service Training which prepares an individual for a career in a specific
trade.
Scientific and Vocational
Training Services 861016 SA2D Service
Scientific and Vocational Training
Services.
Computer Vocational Training Services
86101601 S9A7 Service
Vocational training, which prepares
an individual for work in the computer trade. Service does not
include system application training.
160
90 Travel, Food, Lodging, Entertainment Services
Product Description Commodity Code
Product Code
Tax Type
ONESOURCE Indirect Tax Definition
Travel, Food, Lodging and Entertainment Services
90 S8S6 Service
Services related to travel, food,
lodging, and entertainment. Does
include the sale of TPP.
Reimbursed Expenses
Related to a Taxable Service
90.100 SJ55 Service
Travel related expenses, typically associated with a service, for which
the service provider is reimbursed. Example: airfare, car rental.
Restaurants and Catering Services
9010 S7GA Service Restaurants and Catering Services.
Banquet and Catering
Services 901016 S72R Service Banquet and Catering Services.
Catering Services 90101603 S53X Service
Catering services consist of providing prepared or ready to eat
food and beverages for immediate
consumption at a specific meal, affair or social function, usually at
the premises of one other than the caterer, and normally including
eating and drinking utensils.
Travel Costs Related to Software Installation
Charges
90.300 S47A Service
Expenses incurred by the training
provider and billed back to the customer, pertaining to the
installation of software on the customer‘s computer at the
customer‘s place of business.
Expenses may include travel, lodging, and meals. Charges are
separately stated and the installation service is provided in
connection with the sale of a
software license.
Travel Costs Related to
Training Charges 90.200 S2C7 Service
Expenses incurred by the training provider and billed back to the
customer, pertaining to instruction provided to the customer regarding
the use of licensed canned
software. Expenses may include travel, lodging, and meals. Charges
are separately stated.
Travel Facilitation Services 9012 S39Q Service
A service that makes tasks related to traveling easier. Does not include
the sale of tangible personal
property.
Travel Agent Services 901215 SAF5 Service
Services related to travel performed by individuals employed by travel
agencies. Does not include the sale of tangible personal property.
161
Tour Arrangement
Services 90121501 SF6E Service
Services provided by travel agencies, which include the
provision of charters, interpreters, passport services, and visa or
auxiliary document services. Does not include the sale of tangible
personal property.
91 Personal and Domestic Services
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Personal and Domestic
Services 91 SJ29 Service
Services pertaining to the person,
home or household affairs. Includes the sale of TPP.
Domestic and Personal
Assistance Services 9111 S95G Service
Services pertaining to the person, home or household affairs. Includes
the sale of TPP.
Laundering Services 911115 SX52 Service
Laundering includes cleaning and
pressing services. No sale of tangible personal property is
involved. Any transfer of tangible
personal property is incidental to the sale of the service.
Laundry Services without
Uniform Rental 91111502 S7E9 Service
Laundering with uniform rental includes cleaning and pressing
services. No sale of tangible personal property is involved. Any
transfer of tangible personal
property is incidental to the sale of the service.
Laundry Services Including Uniform Rental
91111501 S8Q3 Service
Uniform rental is a service that includes cleaning and pressing. No
sale of tangible personal property is involved. Any transfer of tangible
personal property is incidental to the sale of the service.
Personal Care Services 911119 SE2K Service
The service of attending to the physical needs of people who are
disabled or otherwise unable to
take care of themselves. Does not include the sale of tangible personal
property.
Infant and Child Daycare Services
91111901 SF55 Service
The provision of childcare services
during the day. Does not include the sale of tangible personal
property.
Personal Item Care and Storage
911118 SAG7 Service
Services pertaining to the care and
storage of an item. Includes the
sale of tangible personal property.
162
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Valet Services 91111801 S6AK Service
Services provided by an employee, as in a hotel or on a ship, who
performs personal services for guests or passengers. Does not
include the sale of tangible personal
property.
Personal Appearance
Services 9110 S77H Service
Services pertaining to the body,
clothing, or appearance, which includes the sale of TPP.
Spa and Workout and Rejuvenation Facilities
911015 S5DB Service
A facility that may provide hot tub or similar warm-water hydro
massage, sessions of exercise or practice to improve fitness, and
rejuvenation services. Includes the
sale of TPP.
Exercise Classes 91101504 S42H Service
A class that consists of exercise or
practice to improve physical fitness. Does not impart to the learner a
level of knowledge or skill that would not be known to the ordinary
person.
92 National Defense, Security, Safety Services
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
National Defense, Security
and Safety Services 92 SV54 Service
Services consisting of measures
taken to ensure national security, order, and public safety. Does not
include the sale of tangible personal property.
Public Order and Safety
Services 9210 SZ32 Service
Services consisting of measures taken to ensure public safety and
order. Does not include the sale of
tangible personal property.
Police Services 921015 S96A Service
Services performed to effect public
safety, and social order. Does not include the sale of tangible personal
property.
Security and Personal
Safety Services 9212 SK78 Service
Security and personal safety
services are provided by persons trained in security and personal
safety. The fees are paid to an
outside company for facility security and protection services.
163
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Detective Services 921216 n/a Service The service of conducting investigations to obtain information
and evidence.
Guard Services 921215 SR26 Service
The service of protecting property,
assets, and people. Does not include the sale of tangible personal
property.
Armored Car Services 92121501 S2D9 Service
The service of transporting valuable
cargo in a vehicle equipped to resist
robbery or hijacking attempts. Does not include the sale of tangible
personal property.
93 Politics and Civic Affairs Services
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Politics and Civic Affairs
Services 93 SAD3 Service Politics and Civic Affairs Services.
Community and Social Services
9314 S7A5 Service
Services consisting of organized
efforts to advance human welfare within a community. Does not
include the sale of tangible personal property.
Employment Services 931418 SC58 Service Employment Services.
Employee Recruiting
Services 93141802 S6C6 Service
Employment recruitment services
are performed by an employment placement agency and include
candidate sourcing, screening, and
selection.
164
95 Maintenance Agreements
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Maintenance Agreements 95 G6N3 Good
A maintenance agreement is
purchased by a buyer or user of tangible personal property that
requires the seller of the agreement to keep the property in an existing
state (as of repair, efficiency, or validity) or to preserve it from
failure or decline. A maintenance
agreement provides for the regular or periodic maintenance of the
covered item. The agreement is separately stated from the sales
price of tangible personal property.
Mandatory Maintenance
Agreements 95.100 G2HC Good
A mandatory maintenance
agreement is purchased by a buyer
or user of tangible personal property that requires the seller of
the agreement to keep the property in an existing state (as of repair,
efficiency, or validity) or to preserve
it from failure or decline. It is either included in the purchase price of
the property or required by the seller to be purchased with the
tangible personal property. A maintenance agreement provides
for the regular or periodic
maintenance of the covered item. The agreement is separately stated
from the sales price of tangible personal property.
165
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Mandatory Maintenance Agreements Covering
Labor Only
95.110 S7S2 Service
A labor only agreement is purchased by a buyer or user of
tangible personal property that requires the seller of the agreement
to keep the property in an existing
state (as of repair, efficiency, or validity) or to preserve it from
failure or decline. It is either included in the purchase price of
the property or required by the
seller to be purchased with the tangible personal property.
Maintenance agreement provides for the regular or periodic
maintenance of the covered item; parts or materials are provided for
an additional charge. The
agreement is separately stated from the sales price of tangible personal
property.
Mandatory Maintenance Agreements Covering Both
Labor and Parts
95.120 GF37 Good
A parts and labor agreement is
purchased by a buyer or user of tangible personal property that
requires the seller of the agreement
to keep the property in an existing state (as of repair, efficiency, or
validity) or to preserve it from failure or decline. It is either
included in the purchase price of the property or required by the
seller to be purchased with the
tangible personal property. Maintenance agreement provides
for the regular or periodic maintenance of the covered item.
The agreement is separately stated
from the sales price of tangible personal property.
166
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Optional Maintenance
Agreements 95.200 GB7E Good
An optional maintenance agreement is purchased by a buyer or user of
tangible personal property that requires the seller of the agreement
to keep the property in an existing
state (as of repair, efficiency, or validity) or to preserve it from
failure or decline. The agreement can be purchased with the
merchandise or possibly at a later
date at the discretion of the buyer. Maintenance agreement provides
for the regular or periodic maintenance of the covered item.
The agreement is separately stated from the sales price of tangible
personal property.
Maintenance Agreement for Broadcast Equipment
Only
95.230 SCE5 Service
An optional maintenance agreement
is purchased by a buyer or user of
tangible personal property and requires the seller of the agreement
to keep the property in an existing state (as of repair, efficiency, or
validity) or to preserve it from
failure or decline. The agreement can be purchased with the
merchandise or possibly at a later date at the discretion of the buyer.
A maintenance agreement provides for the regular or periodic
maintenance of the covered item.
The agreement is separately stated from the sales price of tangible
personal property. Repair services performed on the tangible personal
property are defined to include
labor and only incidental parts. The essence of the agreement is the
service being performed.
167
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Optional Maintenance Agreements – Not
Purchased in Conjunction
with TPP
95.220 GH86 Good
A maintenance agreement not purchased in conjunction with
tangible personal property is purchased by a buyer or user of
tangible personal property that
requires the seller of the agreement to keep the property in an existing
state (as of repair, efficiency, or validity) or to preserve it from
failure or decline which is optional
to the buyer and purchased after the purchase of the property. The
maintenance agreement provides for the regular or periodic
maintenance of the covered item.
Optional Maintenance
Agreements Covering Labor Only – Not
Purchased in Conjunction
with TPP
95.221 SP88 Service
A labor only agreement is
purchased by a buyer or user of tangible personal property that
requires the seller of the agreement
to keep the property in an existing state (as of repair, efficiency, or
validity) or to preserve it from failure or decline which is optional
to the buyer and purchased after
the purchase of the property. The maintenance agreement provides
for the regular or periodic maintenance of the covered item;
parts or materials are provided for an additional charge.
Optional Maintenance
Agreements Covering Both Labor and Parts – Not
Purchased in Conjunction
with TPP
95.222 GAG4 Good
A parts and labor agreement is purchased by a buyer or user of
tangible personal property that
requires the seller of the agreement to keep the property in an existing
state (as of repair, efficiency, or validity) or to preserve it from
failure or decline which is optional
to the buyer and purchased after the purchase of the property. The
maintenance agreement provides for the regular or periodic
maintenance of the covered item.
168
Product Description Commodity
Code Product
Code Tax
Type ONESOURCE Indirect Tax
Definition
Optional Maintenance
Agreements – Purchased at Time of the Sale of TPP
95.210 G87G Good
An agreement is purchased by a buyer or user of tangible personal
property that requires the seller of the agreement to keep the property
in an existing state (as of repair,
efficiency, or validity) or to preserve it from failure or decline which is
optional to the buyer and purchased at the same time as the tangible
personal property. The maintenance
agreement provides for the regular or periodic maintenance of the
covered item. The agreement is separately stated from the sales
price of tangible personal property.
Optional Maintenance
Agreements Covering Labor Only – Purchased at
the Time of the Sale of TPP
95.211 SD9B Service
A labor only agreement is
purchased by a buyer or user of tangible personal property that
requires the seller of the agreement
to keep the property in an existing state (as of repair, efficiency, or
validity) or to preserve it from failure or decline which is optional
to the buyer and purchased at the
same time as the tangible personal property. The maintenance
agreement provides for the regular or periodic maintenance of the
covered item; parts or materials are provided for an additional charge.
The agreement is separately stated
from the sales price of tangible personal property.
Optional Maintenance Agreements Covering Both
Parts and Labor –
Purchased at the Time of the Sale of TPP
95.212 GG3B Good
A parts and labor agreement is purchased by a buyer or user of
tangible personal property that requires the seller of the agreement
to keep the property in an existing
state (as of repair, efficiency, or validity) or to preserve it from
failure or decline which is optional to the buyer and purchased at the
same time as the tangible personal
property. The maintenance agreement provides for the regular
or periodic maintenance of the covered item. The agreement is
separately stated from the sales price of tangible personal property.
169
99 Manufacturing Equipment
Product Description Commodity
Code
Product
Code
Tax
Type
ONESOURCE Indirect Tax
Definition
Manufacturing Equipment 99 GB3M Good Manufacturing Equipment.
Alabama Manufacturing Machine Rates
990005 G32Z Good Alabama Manufacturing Machine Rates.
Machinery for New Business
9900001 G4B8 Good
Machinery and equipment are used directly in the manufacturing or
production process for new
businesses.
(ONESOURCE Indirect Tax assumes purchaser has obtained an
exemption certificate.)
Replacement Machinery and Equipment
9900002 G5EE Good
Machinery and equipment are used
directly in the manufacturing or production process.
(Repair or replacement parts for assembling, manufacturing or
fabricating machinery and equipment are used in existing
businesses. They are used directly
in the manufacturing process.)
AA Raw Materials
Product Description Commodity Code
Product Code
Tax Type
ONESOURCE Indirect Tax Definition
AA Raw Materials AA.100 G7A4 Good
Raw materials include tangible personal property that will enter
into and become an ingredient or
component part of tangible personal property manufactured.
Recommended