ONNEESSOURRCCEEII E T X O U TND IT S R I ......I TABLEE FOOF TCCOONNTTEENNTSS 0B0BONESOURCE PRODUCT...

OONNEESSOOUURRCCEE IINNDDIIRREECCTT TTAAXX PPRROODDUUCCTT TTAAXXAABBIILLIITTYY UUSSEERR GGUUIIDDEE

The ONESOURCE Indirect Tax Product Taxability User Guide

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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

XVI

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

XVII

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

XVIII

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

XIX

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

XX

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

XXI

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

XXII

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

XXIII

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


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


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


Code Product

Code Tax


Definition

Prescription Products Sold for Animal Use

10111305.500 GAJ7 Good


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


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.


Animal Use - Separately Stated

10111305.601 G2E7 Good

Over-the-counter drugs for animal


drugs furnished are separately

stated from the charge for professional services.


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


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


Code Product

Code 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


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


treatment of animals. The drugs

furnished are not separately stated from the charge for professional

services.


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.


Drugs for Animal use w/out Prof. Svcs.

10111305.710 G7X3 Good


treatment of animals. The drugs are not sold in conjunction with the

provision of professional services.


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


Code Product

Code Tax


Definition

injections are furnished in connection with professional

services.


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.


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


Wholesale Prescription Products for Animal Use

w/ Prof. Svcs.

10111305.720 GCA5 Good

Prescription products for animal


products are furnished in conjunction with the provision of



Products for Animal Use - Not Separately Stated

10111305.722 G2J3 Good



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


Wholesale Prescription Products for Animal Use

w/out Prof. Svcs.

10111305.730 G7B6 Good



products are not sold in conjunction with the provision of professional

services.

Wholesale Prescription Pet Food

10111305.760 GH28 Good

Wholesale Prescription Pet Food:


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


Code Product

Code 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


supplement the diet of an animal.

The supplement is provided in conjunction with the provision of


Wholesale Dietary

Supplements for Animal

Use - Not Separately Stated

1011.102 G94T Good


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


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


Code Product

Code Tax


Definition

consumption in quantities of 25 pounds or more.

11 Mineral, Textile, Inedible Plant, Animal Material


Code Product

Code 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


Code

Product

Code

Tax

Type


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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code

Product

Code

Tax

Type


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.


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


Code Product

Code 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


to propel aircraft, which often contains additives to reduce the

risk of icing or explosion due to



Aviation Fuel – State Motor Fuel Tax Paid

15101504.100 GFB2 Good


to propel aircraft, which often

contains additives to reduce the risk of icing or explosion due to


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


12


Code Product

Code 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


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


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


road use and used as fuel in diesel engines. ONESOURCE Indirect Tax

assumes any state motor fuels tax

has not been paid.

13


Code Product

Code Tax


Definition

Dyed Diesel – State Motor Fuels Tax Paid

151015.231 GJ2A Good


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




combustion engines. If a state


this has not been paid.

Dyed Gasoline or Petrol –

State Motor Fuels Tax paid

151015.211 G4DE Good



crude petroleum and used

principally as a fuel for internal-combustion engines. If a state


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


Code Product

Code 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


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


Code Product

Code 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


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


Code Product

Code 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-


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



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


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


Code Product

Code 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


Code Product

Code 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


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


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


Code Product

Code 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


Code

Product

Code

Tax

Type


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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


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


Code Product

Code 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.


no exemption applies.

23


Code Product

Code 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.


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



treatment.

24


Code Product

Code 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


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


Code Product

Code 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,





treatment.


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,


an exemption certificate has been

obtained and affects the tax outcome a tax code of CERT


treatment.

26


Code Product

Code 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


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,





treatment.

27


Code Product

Code Tax


Definition

Repair Parts for Machinery Used in the R & D Process

- Expanded Facility

23.132 GC87 Good



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



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



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


certificate has been obtained and

affects the tax outcome a tax code of CERT HOLDER can be included in


28


Code Product

Code Tax


Definition


Used to Assemble, Mfg, or Fabricate - Existing Facility

23.141 G5CG Good



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



Used to Assemble, Mfg, or Fabricate - Expanded

Facility

23.142 G56V Good


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


of CERT HOLDER can be included in


29

24 Material Handling Machinery and Supplies


Code

Product

Code

Tax

Type


Definition

Material Handling Machinery and Supplies

24 G83P Good

Material handling machinery and

supplies are machines and supplies.


purchaser holds a resale certificate for all of the products in this

category.)

Containers and Storage 2411 GJC4 Good


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


Code Product

Code 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


Code

Product

Code

Tax

Type


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.


non-motorized boats are not titled or registered.)

31


Code Product

Code 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.


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


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


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


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


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


Code Product

Code Tax


Definition


Warranty – Freight Charges

25.115 GBA3 Good

Shipping charges incurred when

ordering a part necessary to service a car under warranty.


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


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


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


Code Product

Code Tax


Definition

Motor Vehicle


– 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.


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


Covering Labor and Parts – Expedite Fees

25.124 G9EC Good


paid for expedited delivery incurred

when ordering a part necessary to service a car under warranty.


Covering Labor and Parts – Freight

25.125 GY25 Good Shipping charges incurred when ordering a part necessary to service

a car under warranty.


Covering Labor and Parts –Labor

25.126 S3U6 Service


service the car in accordance with the warranty.


Covering Labor and Parts

– Parts

25.127 GDG2 Good Parts are tangible personal property

used in servicing the warranty.

Motor Vehicle


– Reimbursed Expenses

25.128 GU38 Good



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


Code Product

Code Tax


Definition


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.


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.


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


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


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


ordering a part necessary to service a car under the 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


Code Product

Code 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


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


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.


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



service a car under warranty.

Motor Vehicle


Covering Labor Only - Freight

25.145 S2V2 Service Shipping charges incurred when ordering a part necessary to service



Covering Labor only - Labor

25.146 S82E Service


service the car in accordance with the terms of the 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


Code Product

Code 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.


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



Policy Warranty - Deductible for Labor

25.992 S2P2 Good


service the car in accordance with the warranty.


Policy Warranty -

Deductible for Parts

25.993 GDA4 Good Parts are tangible personal property


Motor Vehicle

Manufacturer‘s Special Policy Warranty - Expedite

Fees

25.154 G8B2 Good



service a car.

Motor Vehicle

Manufacturer‘s Special Policy Warranty - Freight

25.155 G6DG Good


ordering a part necessary to service a car.


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.


Policy Warranty -

Reimbursed Expenses

25.158 G8F2 Goods



submitted to the manufacturer for reimbursement. For example,

towing, renting a car from their own

fleet, shuttle service etc.

37


Code Product

Code 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.


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.


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.


Deductible for Parts

25.995 GP43 Good


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.


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


Code Product

Code Tax


Definition


Freight

25.215 GF7D Good Shipping charges incurred when ordering a part necessary to service



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.


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.


Goodwill Warranty – Labor and Parts

25.220 G27Q Good

Parts are tangible personal property


Labor is the effort expended to service the car in accordance with

the warranty.


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.


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.


and Parts - Deductible for Labor

25.996 S29A Service


that car owner must pay for labor in order to invoke the warranty.


and Parts – Deductible for

Parts

25.997 G5P9 Good


that car owner must pay for parts in

order to invoke the warranty.


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


Code Product

Code Tax


Definition


and Parts - Freight

25.225 G4DG Good Shipping charges incurred when ordering a part necessary to service



Warranty Covering Labor and Parts - Labor

25.226 S9K3 Service Labor performed to service the car in accordance with the warranty.


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.


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.


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.


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.


Only - Customer Contribution

25.232 SE93 Service

An amount paid by the customer for

something that is not specifically covered in the warranty.


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.


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.


Warranty Covering Labor Only - Freight

25.235 S65V Service


ordering a part necessary to service a car under warranty.


Only - Labor

25.236 SHB7 Service Labor performed to service the car in accordance with the optional

warranty that only provides labor.

40


Code Product

Code Tax


Definition


Only - Reimbursed Expenses

25.237 S2GD Service

Costs incurred by the dealer, related to the servicing of the


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.


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.


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.


Deductible for Labor Only

25.998 S34H Service Labor performed to service the car

in accordance with the warranty.


Deductible for Parts Only

25.999 GBH4 Good

Tangible Personal Property used in

servicing the warranty. For

example, windshield wipers, batteries, tires etc.


Expedite Fees

25.244 G24Q Good

Shipping charges for expedited delivery incurred when ordering a

part necessary to service a car under warranty.


Freight

25.245 GA56 Good Shipping charges incurred when ordering a part necessary to service



Special Policy Warranty - Labor

25.246 S9Q4 Good Labor performed to service the car in accordance with the warranty.


Special Policy Warranty - Parts

25.247 GF52 Good

Tangible Personal Property used in servicing the warranty. For

example, windshield wipers,

batteries, tires etc.

41


Code Product

Code Tax


Definition


Reimbursed Expenses

25.248 G2X7 Good

Costs incurred by the dealer, related to the servicing of the


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


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


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


Code

Product

Code

Tax

Type


Definition

Power Generation and

Distribution Machinery and

Accessories

26 GB9B Good


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


Code Product

Code 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


Code

Product

Code

Tax

Type


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


Code

Product

Code

Tax

Type


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


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


Code

Product

Code

Tax

Type


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


Code

Product

Code

Tax

Type


Definition

Electrical Systems and

Lighting and Components and Accessories and

Supplies

39 GQ62 Good


relating to electrical and lighting

systems.

Lighting Fixtures and

Accessories 3911 GD36 Good


that provide artificial light.

Emergency Lighting and Accessories

391117 G8D7 Good


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


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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code

Product

Code

Tax

Type


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


used to provide emergency and field medical services.

Emergency and Field

Medical Services Kits 42172 G4E4 Good


used to provide emergency field medical services.

Emergency Medical

Services First Aid Kits 42172001 GFG4 Good


used to provide emergency first aid.

Independent Living Aids

for the Physically Challenged

4221 G2U5 Good


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


prescribed by a physician. A cane is a stick or short staff used to assist

in walking.

Crutches w/ Prescription 42211502.100 G4ED Good


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


not prescribed by a physician used

to assist the physically challenged.

Canes w/o Prescription 42211501.200 G8Q2 Good


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


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


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


sold to medical facilities. ONESOURCE Indirect Tax assumes

no exemption exists.

IV Supplies 4219.100 GG88 Good


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


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


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


used for casting and splinting

Casting Equipment and

Parts and Accessories 422416 G2D7 Good


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


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


used for patient care and treatment.

Enternal Feeding

Equipment and Supplies 4214.400 G4HC Good


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


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


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


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


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


Code

Product

Code

Tax

Type


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.


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,


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


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.


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


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


permission regarding the use of canned computer software. This

license (1) is evidenced by a written


the customer's duplication and use of the software; (3) it bars the

customer from licensing,



the licensor; (4) the licensor has a policy of providing another copy at

minimal or no charge if the


licensee to make and keep an archival copy; and (5) the customer

must destroy or return all copies of


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


agreement signed by the licensor

and the customer; (2) it restricts the customer's duplication and use



related party) without the

permission and continued control of the licensor; (4) the licensor has a


customer loses or damages the

software or of permitting the licensee to make and keep an



license and applicable software are

tangibly delivered.

67


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


permission regarding the use of



the customer's duplication and use




the licensor; (4) the licensor has a



licensee to make and keep an



license and applicable software are electronically delivered. The license

and applicable software are tangibly

delivered.

68


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


permission regarding the use of canned computer software. This

license (1) is evidenced by a written


the customer's duplication and use of the software; (3) it bars the

customer from licensing,



the licensor; (4) the licensor has a policy of providing another copy at

minimal or no charge if the


licensee to make and keep an archival copy; and (5) the customer

must destroy or return all copies of


license and applicable software are tangibly delivered.


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.


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.


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.


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


Code

Product

Code

Tax

Type


Definition

Office Equipment 44 G3D9 Good Office equipment is equipment used

in an office.

70


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code

Product

Code

Tax

Type


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


Code

Product

Code

Tax

Type


Definition

Safety Equipment 46 G3NA Good Safety equipment is equipment

used to assist in safety.

Personal Safety and Protection Equipment

4618 GJ4C Good


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


Code Product

Code 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


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


Code Product

Code 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.


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.


safety clothing used exclusively in a

production or manufacturing activity.)

Safety Footwear 461816 G3FD Good

Safety footwear is footwear designed to protect the feet.


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


Code Product

Code 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


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.


safety boots used exclusively in a


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


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


Code Product

Code 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


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.


safety shoes used exclusively in a


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


47 Cleaning Equipment and Supplies


Code

Product

Code

Tax

Type


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


Code Product

Code 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


Code Product

Code 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


Code

Product

Code

Tax

Type


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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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.


50202400.100 G9EB Good

Fresh citrus juice of concentrate

with less than 51% pure juice

content.


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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code

Product

Code

Tax

Type


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


Code Product

Code 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


Code Product

Code 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


Code

Product

Code

Tax

Type


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


Code Product

Code 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


Code

Product

Code

Tax

Type


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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


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


Code Product

Code 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


for personal use that qualify for the IL Reduced Rate

99

54 Timepieces, Jewelry


Code

Product

Code

Tax

Type


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


Code Product

Code 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


Code Product

Code 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


(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


101


Code Product

Code Tax


Definition

Electronic Catalogs


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



collection of tables, charts, or plates. These are delivered to the

customer via the Internet or other

electronic transmission.



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


collection of tables, charts, or plates. These are delivered to the

customer via tangible media such as a CD-Rom.

102


Code Product

Code 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.


the taxability of electronic downloads in some states.)

Electronic Dictionaries


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




103


Code Product

Code 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




work relevant to the study of a subject in an electronic format

delivered to the customer via the



the taxability of electronic


Electronic Educational or Vocational Texts via

Tangible Medium

55111513.110 G95E Good




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


Code Product

Code 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




Electronic Encyclopedias


Medium

55111503.110 G44K Good

An electronic encyclopedia via tangible medium is a work that


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


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.


downloads in some states. Not purchased as a subscription.)

105


Code Product

Code 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.


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.


Electronic Newspapers


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



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.


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


Code Product

Code 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


Motion Pictures on Video

Tape 55111511 G76M Good

Motion pictures on video tape are visual recordings for sale on video

tape.



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




for viewing are taxed differently


107


Code Product

Code 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




than those purchased for personal

use.)

Television Shows


551115.400 GA4K Good

Television shows via electronic

download are visual recordings downloaded via the Internet or




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


including illustrations, informative

tables, or textual matter or a bound collection of tables, charts, or

plates.

108


Code Product

Code 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


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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


used for young children

111


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code

Product

Code

Tax

Type


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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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.


via Fax 70.420 S5BK Service


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


sale of a service.


via Mail 70.430 S4R3 Service


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


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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


Code Product

Code 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


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


Code Product

Code Tax


Definition


Labor Only

721015.120 SC9D Service


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


Lump Sum

721015.130 G2Q3 Service


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


Code Product

Code 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.


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.


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.


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


Code Product

Code Tax


Definition


Construction – Remodeling Only

721316.300 SR72 Service


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.


Construction – Repairs Only

721316.200 S5HA Service


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


Code

Product

Code

Tax

Type


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


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


Code Product

Code 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


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


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


petrochemical and plastic

production. Does not include the sale of tangible personal property.

128


Code Product

Code Tax


Definition

Petroleum Refining Services

73101501 SF34 Service The service of purifying petroleum to make it free from impurities.

76 Industrial Cleaning Services


Code

Product

Code

Tax

Type


Definition

Industrial Cleaning

Services 76 SS66 Service

The provision of cleaning services

specific to certain industries. Does


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


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


Code Product

Code 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


Code Product

Code 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


property is incidental to the sale of the service.


that trash removal services are

performed on a regular contractual basis for a term of not less than

thirty days.)

77 Environmental Services


Code

Product

Code

Tax

Type


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


Code

Product

Code

Tax

Type


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


Code Product

Code 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.


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


Code Product

Code 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


Code Product

Code 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.


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 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.


135


Code Product

Code 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.


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


seller. The buyer has the option to make other delivery arrangements.


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).



136


Code Product

Code 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.



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


seller. The buyer has the option to

make other delivery arrangements.


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


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


Code Product

Code 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


Code

Product

Code

Tax

Type


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


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


Code Product

Code 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


Code Product

Code 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


International Trade

Services 801516 SP78 Service

Services relating to international

trade. Does not include the sale of tangible personal property.

140


Code Product

Code Tax


Definition

Import Procurement

Services 80151604 S36N Service

The service of obtaining imported items. Does not include the sale of


81 Engineering, Research, Technology Based Service


Code

Product

Code

Tax

Type


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


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


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


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



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


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


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


or end users' computers.

145


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



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


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



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.


Upgrades via Tangible

Medium

81112201.410 GBB9 Good

Services and software upgrades via tangible medium are an agreement


seller of the agreement to keep the


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.


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


state (as of repair, efficiency, or


upgrades are not separately stated from the services provided. The

agreement can be purchased with



customer via the Internet or other electronic transmission. The

agreement is separately stated



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




upgrades are not separately stated from the services provided. The

agreement can be purchased with



customer via the Internet or other electronic transmission. The


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



repair, efficiency, or validity) or to preserve it from failure or decline.

The agreement can be purchased


buyer and provides for canned software upgrades only. The



Software Upgrades


81112201.320 G69N Good

A software maintenance agreement for upgrades only is an agreement


seller of the agreement to keep the




buyer and provides for canned

software upgrades only. The agreement is separately stated


149

Business Use Software

Upgrades Delivered via Electronic Download

81112201.321 G7G6 Good

Software upgrades via electronic download are an agreement



repair, efficiency, or validity) or to



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


software in an existing state (as of


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


from the sale of the software and is purchased by an individual.

Software Upgrades


81112201.310 G48T Good

Software upgrades via tangible

medium are an agreement purchased by a buyer or user of

canned software that requires the



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


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.


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.


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


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


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


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


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


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


Code

Product

Code

Tax

Type


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


Code Product

Code 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


Magazine Advertising 82101503 S9G9 Service


commercial in a magazine. No sale of tangible personal property is



155


Code Product

Code Tax


Definition

Trade, Service Directory,

Yellow Page Advertising 82101508 SC2K Service


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


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


156


Code Product

Code 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


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


Code

Product

Code

Tax

Type


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


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


Code Product

Code 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


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



85 Healthcare Services


Code Product

Code Tax


Definition

Healthcare Services 85 S89B Service Healthcare Services.

159


Code Product

Code 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


Code Product

Code 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


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


Code

Product

Code

Tax

Type


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



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


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 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


Code Product

Code 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


Code

Product

Code

Tax

Type


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


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


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


Code Product

Code 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


Code

Product

Code

Tax

Type


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


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


Code

Product

Code

Tax

Type


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


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


Code Product

Code 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


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



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.



166


Code Product

Code Tax


Definition

Optional Maintenance

Agreements 95.200 GB7E Good

An optional maintenance agreement is purchased by a buyer or user of





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


validity) or to preserve it from


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


Code Product

Code 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



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



Agreements Covering Labor Only – Not


with TPP

95.221 SP88 Service

A labor only agreement is




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.


Agreements Covering Both Labor and Parts – Not


with TPP

95.222 GAG4 Good

A parts and labor agreement is purchased by a buyer or user of

tangible personal property that



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


168


Code Product

Code Tax


Definition


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


covered item. The agreement is separately stated from the sales

price of tangible personal property.


Agreements Covering Labor Only – Purchased at

the Time of the Sale of TPP

95.211 SD9B Service

A labor only agreement is




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


covered item; parts or materials are provided for an additional charge.



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




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


Code

Product

Code

Tax

Type


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.

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