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These categories are used to determine which tax rate to apply to a product. As you start creating product objects in our database, you’ll need to assign a categories to each one. While we offer an extensive category list, most items can fall under GENERAL_MERCHANDISE or a general product code within each of the sub-groupings (e.g. BEVERAGES is suitable for most drink products).
product_categoryDescription
EXEMPTDefault
GENERAL_MERCHANDISEDefault
PRODUCT_INSURANCEOptional insurance fee added to invoice
GIFT_CARDSGift cards
TOBACCO_CIGARETTEIndividual cigarette (weighing not more than 3 lbs per 1000)
TOBACCO_ECIGARETTEElectronic cigarette - no vape liquid
CIGARETTE_INDIVIDUALCigarettes sold individually
CIGARETTE_PACKPack of 20 cigarettes
CIGARETTE_CARTONCarton of 10 packs
CIGARSSelf explanatory
TOBACCO_SMOKINGTobacco prepared for smoking in a pipe or cigarette
TOBACCO_CHEWINGTobacco suitable for chewing only
CIGARETTE_ELECTRONICElectronic cigarette or vape product
VAPOR_NICOTINEVapor product for e-cigarette containing nicotine
VAPOR_NO_NICOTINEVapor product for e-cigarette not containing nicotine
PICTURES_PRINTEDPhysical printed pictures, prints, and photographs not elsewhere specified. this covers artistic prints, photographs, and visual materials not covered in other categories.
PHOTO_BOOKSPhoto books
CONSULTING_SERVICES_GENERALConsulting services general
PHOTOGRAPHY_SERVICES_DIGITAL_GENERALPhotography services digital general
NON_TAXABLEDefault
CONSULTING_SERVICES_BUSINESSThis is one on one consulting or coaching that is directed at the buyer’s core business activity.
CONSULTING_SERVICES_PERSONALThis is one on one coaching that does not directly address the buyer’s core business activity.
PAYMENT_PROCESSING_SERVICESThis is a charge to process a payment.
EV_CHARGINGUtah only - electric vehicle charging services
SERVICES_GENERALGeneral services
ASTROLOGY_SERVICESAstrology services provided over the internet
SOLAR_ENERGY_GENERATION_COMPONENTS_COMMERCIALSolar energy generation components - commercial
SOLAR_ENERGY_GENERATION_COMPONENTS_RESIDENTIALSolar energy generation components - residential
REFERRAL_COMMISSIONSReferral commissions
MARKETING_FEESMarketing fees
PLASTIC_BAGPlastic bag
PAPER_BAGPaper bag
LUBRICATING_OILLubricating oil
BICYCLE_HELMETBicycle helmet
WETSUITS_AND_DRYSUITSWetsuits and drysuits
FISHING_WADERSFishing waders
FIRST_AID_KITFirst aid kit
SHORT_TERM_RENTALShort term rental
REPAIR_SEPARATELY_STATED_LABORRepair - separately stated labor
LOYALTY_MEMBERSHIPLoyalty membership
INSURANCE_SHORT_TERM_RENTAL_OPTIONALInsurance - short term rental optional
TOPICAL_SUPPLEMENT_SFPTopical supplement sfp
ASSEMBLY_SEPARATELY_STATED_LABORAssembly - separately stated labor
LIFE_JACKETLife jacket
FIRE_EXTINGUISHERFire extinguisher
TARPSTarps
OPTIONAL_WARRANTYOptional warranty
CREDIT_CARD_FEECredit card processing fee
product_categoryDescription
SOFTWARE_DOWNLOADCanned software delivered electronically
SOFTWARE_B2BCanned software for enterprise server or business use - electronic delivery
SOFTWARE_B2B_LICENSECanned software license for business use - electronic delivery
SOFTWARE_PERSONALCanned software license delivered electronically
SAAS_GENERALSoftware as a service
GENERAL_SAAS_NO_MS_SERVERTechnology | cloud computing | software as a service / application service provider (saas / asp) | general saas service fee (access fee / subscription) | server outside the state
GENERAL_SAAS_WITH_MS_SERVERTechnology | cloud computing | software as a service / application service provider (saas / asp) | general saas service fee (access fee / subscription) | server inside the state
SAAS_WITH_DOWNLOAD_USEDTechnology | cloud computing | software as a service / application service provider (saas / asp) | downloadable component included in contract | downloaded by customer (used)
SAAS_WITH_DOWNLOAD_UNUSEDTechnology | cloud computing | software as a service / application service provider (saas / asp) | downloadable component included in contract | not downloaded by customer (not used)
SAAS_WITH_DATABASE_ACCESSTechnology | cloud computing | software as a service / application service provider (saas / asp) | includes access to information service or database
SECURITY_SAAS_NO_MS_SERVERTechnology | cloud computing | software as a service / application service provider (saas / asp) | security saas service fee (firewall) | server outside the state
SECURITY_SAAS_WITH_MS_SERVERTechnology | cloud computing | software as a service / application service provider (saas / asp) | security saas service fee (firewall) | server inside the state
SECURITY_SAAS_DOWNLOADABLE_COMPONENTTechnology | cloud computing | software as a service / application service provider (saas / asp) | security saas service fee (firewall) | downloadable component included in security saas contract
CONFERENCING_SAAS_NO_MS_SERVERTechnology | cloud computing | software as a service / application service provider (saas / asp) | conferencing & meeting saas service fee (e.g., zoom) | server outside the state
CONFERENCING_SAAS_WITH_MS_SERVERTechnology | cloud computing | software as a service / application service provider (saas / asp) | conferencing & meeting saas service fee (e.g., zoom) | server inside the state
CONFERENCING_SAAS_DOWNLOADABLE_COMPONENTTechnology | cloud computing | software as a service / application service provider (saas / asp) | conferencing & meeting saas service fee (e.g., zoom) | downloadable component included in conferencing saas contract
SEPARATE_STATED_PROGRAMMING_IMPLEMENTATION_SAASTechnology | cloud computing | programming and implementation services (saas) | implementation or set-up fees sold by supplier | separately stated on invoices
BUNDLED_PROGRAMMING_IMPLEMENTATION_SAASTechnology | cloud computing | programming and implementation services (saas) | implementation or set-up fees sold by supplier | not separately stated on invoices
OPTIONAL_SAAS_UPDATES_SUPPLIER_NO_MS_SERVERTechnology | cloud computing | maintenance and support services (saas) | optional maintenance agreement | work performed by supplier | software support & updates | server outside the state
OPTIONAL_SAAS_UPDATES_SUPPLIER_WITH_MS_SERVERTechnology | cloud computing | maintenance and support services (saas) | optional maintenance agreement | work performed by supplier | software support & updates | server inside the state
OPTIONAL_SAAS_HELPDESK_SUPPLIERTechnology | cloud computing | maintenance and support services (saas) | optional maintenance agreement | work performed by supplier | helpdesk support
REQUIRED_SAAS_UPDATES_SUPPLIER_NO_MS_SERVERTechnology | cloud computing | maintenance and support services (saas) | mandatory maintenance agreement | work performed by supplier | software support & updates | server outside the state
REQUIRED_SAAS_UPDATES_SUPPLIER_WITH_MS_SERVERTechnology | cloud computing | maintenance and support services (saas) | mandatory maintenance agreement | work performed by supplier | software support & updates | server inside the state
REQUIRED_SAAS_HELPDESK_SUPPLIERTechnology | cloud computing | maintenance and support services (saas) | mandatory maintenance agreement | work performed by supplier | helpdesk support
DIGITAL_VIDEO_STREAMEDTechnology | digital goods | audio visual works (videos) | video programming streamed over the internet
DIGITAL_VIDEO_STREAMED_LIVETechnology | digital goods | audio visual works (videos) | live entertainment event streamed over the internet
DIGITAL_AUDIO_NONPERMANENT_USE_RIGHTS_DOWNLOADTechnology | digital goods | audio works (music, podcasts, etc.) | downloaded media rights for less than permanent use
DIGITAL_AUDIO_PERMANENT_USE_RIGHTS_DOWNLOADTechnology | digital goods | audio works (music, podcasts, etc.) | downloaded media rights for permanent use
DIGITAL_AUDIO_STREAMEDTechnology | digital goods | audio works (music, podcasts, etc.) | audio programming streamed over the internet
DIGITAL_AUDIO_STREAMED_LIVETechnology | digital goods | audio works (music, podcasts, etc.) | live audio streamed over the internet
DIGITAL_IMAGES_DOWNLOADTechnology | digital goods | graphics, images, art, and photography services | photographic images
DIGITAL_GRAPHICS_DOWNLOADTechnology | digital goods | graphics, images, art, and photography services | graphics and art
SAAS_GENERAL_B2BThis is access to a software application provided over the internet sold to a business.
DATA_PROCESSINGData processing services
product_categoryDescription
BEVERAGESSoft drink
BEVERAGE_BOTTLED_WATERBottled water
BEVERAGE_CARBONATEDSoft drink
BEVERAGE_CARBONATED_JUICE_0_25_PERCENTFruit or vegetable juice less than 25% by volume
BEVERAGE_CARBONATED_JUICE_100_PERCENTFruit or vegetable juice 100% by volume with no preservatives or other additives
BEVERAGE_CARBONATED_JUICE_25_50_PERCENTFruit or vegetable juice 25% or more but less than 50% by volume
BEVERAGE_CARBONATED_JUICE_50_70_PERCENTFruit or vegetable juice 50% or more but less than 70% by volume
BEVERAGE_CARBONATED_JUICE_70_100_PERCENTFruit or vegetable juice 70% or more but less than 100% by volume
BEVERAGE_CARBONATED_MINERAL_WATERMineral water
BEVERAGE_CARBONATED_NA_BEER_WINENonalcoholic beer and wine
BEVERAGE_CARBONATED_WATER_SWEETENEDSoft drink
BEVERAGE_CARBONATED_WATER_UNSWEETENEDFlavored unsweetened water
BEVERAGE_CARBONATED_WATERWater
BEVERAGE_COFFEE_TEA100% coffee or tea
BEVERAGE_ICE_COFFEEIced coffee
BEVERAGE_SWEET_TEAIced tea (liquid sweetened)
BEVERAGE_UNSWEETENED_TEAIced tea (liquid unsweetened)
BEVERAGE_MINERAL_WATERMineral water
BEVERAGE_DISTILLED_WATERDistilled water
BEVERAGE_SOFT_DRINKSoft drink
BEVERAGE_JUICEFruit juice contains over 50% to less than 70% juice by volume
BEVERAGE_FRUIT_JUICE_0_10_PERCENTFruit juice contains less than 10% juice by volume
BEVERAGE_FRUIT_JUICE_10_25_PERCENTFruit juice contains 10% to less than 25% juice by volume
BEVERAGE_FRUIT_JUICE_100_PERCENTFruit juice contains 100% juice by volume
BEVERAGE_FRUIT_JUICE_25_50_PERCENTFruit juice contains 25% to 50% juice by volume
BEVERAGE_FRUIT_JUICE_50_70_PERCENTFruit juice contains over 50% to less than 70% juice by volume
BEVERAGE_FRUIT_JUICE_70_100_PERCENTFruit juice contains 70% to less than 100% juice by volume
BEVERAGE_VEGETABLE_JUICE_0_10_PERCENTVegetable juice drink contains less than 10% juice by volume
BEVERAGE_VEGETABLE_JUICE_10_25_PERCENTVegetable juice contains 10% to less than 25% juice by volume
BEVERAGE_VEGETABLE_JUICE_25_50_PERCENTVegetable juice contains 25% to 50% juice by volume
BEVERAGE_VEGETABLE_JUICE_50_70_PERCENTVegetable juice contains over 50% to less than 70% juice by volume
BEVERAGE_VEGETABLE_JUICE_70_100_PERCENTVegetable juice contains 70% to less than 100% juice by volume
BEVERAGE_VEGETABLE_JUICE_100_PERCENTVegetable juice contains 100% juice by volume
BEVERAGE_JUICE_CONCENTRATE_0_25_PERCENTJuice concentrate under 25% juice
BEVERAGE_JUICE_CONCENTRATE_100_PERCENTJuice concentrate 100% juice
BEVERAGE_JUICE_CONCENTRATE_25_50_PERCENTJuice concentrate 25-50% juice
BEVERAGE_JUICE_CONCENTRATE_50_70_PERCENTJuice concentrate 50-70% juice
BEVERAGE_JUICE_CONCENTRATE_70_100_PERCENTJuice concentrate 70 to less than 100% juice
BEVERAGE_MIXESSoft drink mixes
BEVERAGE_SOFT_DRINK_MIXSoft drink mixes
BEVERAGE_SWEET_TEA_MIXSweetened tea mix
BEVERAGE_POWDER_MIXED_WITH_MILKDrink mix commonly mixed with milk
BEVERAGE_MILKMilk - contains primary dairy product or ingredient bases
ALCOHOL_BEERBeer
ALCOHOL_LIQUORLiquor
ALCOHOL_COCKTAILMIXCocktail mixes
ALCOHOL_WINEWine
100_PERCENT_COFFEE100 percent coffee
100_PERCENT_TEA100 percent tea
product_categoryDescription
BOOKSBooks
BOOKS_DIGITAL_ACCESSDigital books - streaming only
BOOKS_DIGITAL_DOWNLOADDigital books - download
product_categoryDescription
CLOTHING_GENERALGeneral clothing
CLOTHING_ATHLETICSpecialized athletic clothing
CLOTHING_BATHING_SUITSBathing suits
CLOTHING_DIAPERSCloth diapers
CLOTHING_JEWELRYJewelry
CLOTHING_MATERNITYMaternity clothing
CLOTHING_SAFETYSafety clothing/equipment/footwear
CLOTHING_TODDLERToddler clothing through age 5
CLOTHING_FORMALFormal wear
CLOTHING_UNIFORMSAthletic uniforms
CLOTHING_BELTBUCKLESBelt buckles
CLOTHING_NOTIONSNotions
CLOTHING_COSTUMESAdult costumes
CLOTHING_YOUTH_UNDER_15Youth clothing (under 15)
product_categoryDescription
HOME_CBD_TOPICALTopical product contains cannabidiol
HOME_CBD_EDIBLEEdible product contains cannabidiol
product_categoryDescription
DIGITAL_DOWNLOAD_ART_VIDEODigital audio-visual works - download
DIGITAL_ACCESS_ART_VIDEODigital audio-visual works - streaming only
DIGITAL_ACCESS_AUDIO_ONLYDigital audio works - streaming only
DIGITAL_DOWNLOAD_AUDIO_ONLYDigital audio works - download
VIDEOGAME_SUBSCRIPTION_GENERALVideogame subscription general
VIDEOGAME_IN_GAME_CURRENCY_GENERALVideogame in-game currency general
DIGITAL_GROUP_CHATThis is an online chat group.
DIGITAL_VIDEO_NEWSLETTER_BUNDLEThis is a transaction that may include one or more of streamed or prerecorded audio-visual files, chat groups, newsletters, and coaching. this code will be most compliant at risk of overtaxing. this is recommended when a seller cannot distinguish between products offered.
DIGITAL_NEWSLETTERThis is a newsletter delivered electronically.
ASTROLOGY_REPORTS_VIEW_ONLYNon-downloadable/view-only reports provided with astrology services
VIDEOGAME_SUBSCRIPTION_ONLINE_ONLYA charge to access a video game without a downloadable component.
product_categoryDescription
EVENT_TICKETSDefault
SOCIAL_EVENT_IN_PERSONThis is a social or entertainment event held at a physical location.
SOCIAL_EVENT_IN_PERSON_BUSINESSThis is a business or educational event held at a physical location.
product_categoryDescription
FOOD_GENERALFood for home consumption
FOOD_NUTRITION_BAR_CONTAINS_FLOURNutrition/energy bar contains sweeteners or candy - contains flour
FOOD_NUTRITION_BAR_NO_FLOURNutrition/energy bar contains sweeteners or candy - does not contain flour
FOOD_NUTRITION_BAR_NO_SWEETENERSNutrition/energy bar with no sweeteners or candy
FOOD_BUNDLETpp + candy => 50%; tpp => 50%
FOOD_BUNDLE_MOSTLY_FOODTpp + candy => 50%; tpp < 50%
FOOD_BUNDLE_MOSTLY_NON_FOODTpp + candy => 50%; tpp => 50%
FOOD_CANDYMarketed as candy
FOOD_MARSHMALLOWSMarshmallows
FOOD_CANDY_COATEDCandy-coated pretzels/cookies/wafers/cereal bars
FOOD_CANDY_WITH_FLOURCandy contains flour or form other than bars drops or pieces
FOOD_FRUIT_SNACKSFruit snacks fruit 1st ingredient
FOOD_TRAIL_MIXTrail mix with candy no flour
FOOD_ROASTED_NUTSNuts - honey roasted
FOOD_SWEETENED_DRIED_FRUITSweetened dried fruit
SUPPLEMENTS_GENERALVitamins & minerals
SUPPLEMENTS_ENERGY_DRINKEnergy drink with supplement facts
SUPPLEMENTS_FOOD_SUBSTITUTE_BARFood substitutes - bar
SUPPLEMENTS_FOOD_SUBSTITUTE_POWDERFood substitutes - powder/liquid
SUPPLEMENTS_OILEdible oil with supplement facts
FOOD_SNACKSSnack foods - single serving
FOOD_CANDYFORBAKINGIntended for use in cooking or decorating
FOOD_BAKERYPRODUCTSweet individual-sized portion sold individually - prepared by outside vendor
FOOD_FOODCOLORINGFood coloring
FOOD_SOLDTOBUSINESSGeneral food for business
FOOD_ICECREAMIndividual ice cream/ices sundries sold in packages of 2 or more
FOOD_ICECREAMSINGLESERVEIndividual ice cream/ices sundries sold individually
FOOD_PREPAREDFOODSSandwiches - retailer preparation
product_categoryDescription
HOME_PERSONAL_CAREDefault
HOME_ADULT_DIAPERSAdult diapers
HOME_BICYCLESDefault
HOME_CONDOMSCondoms- non-medicated
HOME_COTTON_SWABSCotton swabs
HOME_FACE_MASK_SINGLE_USEDisposable or surgical mask
HOME_FACE_MASKAdult size reusable or cloth mask
HOME_N95_MASKN95 mask
HOME_FLOSSDental floss
HOME_INCONTINENCE_PRODUCTSIncontinence products
HOME_MOUTHWASHMouthwash-non-medicated
HOME_HAND_SANITIZERHand sanitizer
HOME_SHAMPOOShampoo- non-medicated
HOME_TAMPONSTampons
HOME_TOILET_TISSUEToilet tissue
HOME_TOOTHBRUSHToothbrushes
HOME_TOOTHPASTEToothpaste-non medicated
HOME_SUNSCREENSunblock/sunscreen
HOME_WIPESWipes
HOME_PAPER_GOODSOther disposable household paper products
HOME_PAPER_PLATES_CUPSPaper plates and cups
HOME_PAPER_TOWELSPaper towels/paper napkins/facial tissues
HOME_PLASTIC_PLATES_CUPSPlastic plates and cups
HOME_CHARCOALCharcoal
HOME_DIAPERS_DISPOSABLEDisposable diapers
HOME_BABY_BOTTLESBottles and nipples
HOME_BABY_LOTIONBaby lotion/shampoo/similar items
HOME_BABY_OILBaby oil
HOME_BABY_PACIFIERPacifiers and teething rings
HOME_BABY_POWDERBaby powder - non-medicated
HOME_BABY_POWDER_MEDBaby powder - medicated
HOME_BABY_WIPESBaby wipes
HOME_CAR_SEATSCar seats
HOME_CRIBSCribs
HOME_BABY_GENERALBaby and toddler products
HOME_MEDICALBRACESBraces & supports- non-elastic
HOME_BANDAGESBandages and gauze-non-medicated
HOME_MEDICINALProducts with a medicinal value
HOME_DENTURESDenture adhesives
HOME_MEDICALDEVICEWithout prescription
HOME_THERMOMETERThermometers
HOME_ICYHOTTherapeutic hot & cold- disposable
HOME_SHOWERCAPShower cap
PRESCRIPTION_MEDSPrescription medication
HOME_ACNETREATMENTAcne blemish treatment
HOME_PETROLEUMJELLYPetroleum jelly - plain
HOME_FEMININEHYGIENENon-medicated feminine hygine products
HOME_DENTURECLEANERSDenture cleansers
HOME_CONTACTSOLUTIONContact lens solutions - lubricating
HOME_EYEGLASSES_CONTACTSReading glasses
HOME_SHOEPOLISHShoe polish
HOME_HAIR_LOSS_OTCThis is a hair loss treatment labeled as an over-the-counter drug sold without a prescription.
HOME_ACNE_OTC_CREAMThis is an acne treatment that is labeled as an over-the-counter drug. it is not ingested.
HOME_ACNE_OTC_W_ACTIVE_INGREDIENTThis is an acne treatment that is labeled with an active ingredient.
HOME_ACNE_OTC_KIT_MOSTLY_TPPThis kit contains an over-the-counter treatment drug, an over-the-counter cleanser, and moisturizer. the combined value of the treatment and cleanser exceed 50% of the total value, but the treatment alone does not exceed 50% of the value.
HOME_ACNE_OTC_KIT_MOSTLY_TREATMENTThis is a kit which contains shampoo, serum, and ingested dietary supplements. the supplements account for greater than 50% of the total value.
product_categoryDescription
PERIODICAL_SUBSCRIPTIONPeriodical delivered electronically
MAGAZINEMagazines newsstand sales
NEWSPAPERNewspaper newsstand sales daily
product_categoryDescription
PET_FOODPet food
product_categoryDescription
PLANT_NON_FOODNon-food producing plants
PLANT_SEEDS_FOODFood-producing seeds
PLANT_FOOD_ANNUALFood-producing annual plants
PLANT_FOOD_PERENNIALFood-producing perennial plants
PLANT_SEEDS_NON_FOODNon-food producing seeds
product_categoryDescription
SHIPPINGF.o.b. origin - charge sep. stated - shipping & handling - charge is mandatory
SHIPPING_ACTUAL_COSTF.o.b. destination - charge sep. stated - shipping actual cost only- charge is mandatory