> ## Documentation Index
> Fetch the complete documentation index at: https://docs.numeral.com/llms.txt
> Use this file to discover all available pages before exploring further.
# Product Categories
These categories are used to determine which tax rate to apply to a [product](/objects/products). 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\_category | Description |
| ------------------------------------------------ | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `EXEMPT` | This is a default exempt product. |
| `GENERAL_MERCHANDISE` | This is general tangible personal property. |
| `PRODUCT_INSURANCE` | This is shipping insurance. The buyer pays a charge to cover their purchase if their package is stolen after delivery. |
| `GIFT_CARDS` | This is a gift card that can be redeemed to purchase products or services. This is not the same as a code that provides access to digital goods. |
| `TOBACCO_CIGARETTE` | These are cigarettes. |
| `TOBACCO_ECIGARETTE` | This is an electronic cigarette. It is sold separately from vapor. |
| `CIGARETTE_INDIVIDUAL` | These are cigarettes. |
| `CIGARETTE_PACK` | These are cigarettes. |
| `CIGARETTE_CARTON` | These are cigarettes. |
| `CIGARS` | These are cigars. |
| `TOBACCO_SMOKING` | This is loose tobacco sold in packages for use in pipes or rolled cigarettes. |
| `TOBACCO_CHEWING` | This is chewing tobacco. |
| `CIGARETTE_ELECTRONIC` | This is an electronic cigarette. It is sold separately from vapor. |
| `VAPOR_NICOTINE` | This is vapor for an e-cigarette inhaler. It contains nicotine. |
| `VAPOR_NO_NICOTINE` | This is vapor for an e-cigarette inhaler. It does not contain nicotine. |
| `PICTURES_PRINTED` | These are printed pictures. |
| `PHOTO_BOOKS` | These are photo books. |
| `CONSULTING_SERVICES_GENERAL` | These are general consulting services. |
| `PHOTOGRAPHY_SERVICES_DIGITAL_GENERAL` | This is the sale of photography services with a digital output. |
| `NON_TAXABLE` | Default non-taxable product. |
| `CONSULTING_SERVICES_BUSINESS` | This is a consulting service dedicated to the buyer's business activity. |
| `CONSULTING_SERVICES_PERSONAL` | This is a consulting service focused on the buyer's personal life. |
| `PAYMENT_PROCESSING_SERVICES` | This is a payment processing service. |
| `EV_CHARGING` | This is an EV charging item created only for UTAH. It will not be maintained elsewhere at this time. |
| `SERVICES_GENERAL` | This is a general catch-all for services. |
| `ASTROLOGY_SERVICES` | This is an online astrology service where the buyer is connected with a real person via video conferencing. |
| `SOLAR_ENERGY_GENERATION_COMPONENTS_COMMERCIAL` | These are solar panels, racks, mounts, and similar components intended for installation on a residential property. They do not generate electricity at an industrial scale. |
| `SOLAR_ENERGY_GENERATION_COMPONENTS_RESIDENTIAL` | These are solar panels, racks, mounts, and similar components on a commercial property. They do not generate electricity at an industrial scale. |
| `REFERRAL_COMMISSIONS` | This is a commission on marketing referrals. |
| `MARKETING_FEES` | These are fees for online marketing. |
| `PLASTIC_BAG` | This tracks retail bag fees and is not a taxability code. |
| `PAPER_BAG` | This tracks retail bag fees and is not a taxability code. |
| `LUBRICATING_OIL` | This is lubricating oil like motor oil and hydraulic fluid. |
| `BICYCLE_HELMET` | This is a bicycle helmet. |
| `WETSUITS_AND_DRYSUITS` | These are wetsuits and drysuits that will be excluded from most clothing exemptions. |
| `FISHING_WADERS` | These are fishing waders that will be excluded from most clothing exemptions. |
| `FIRST_AID_KIT` | This is a first aid kit containing common first aid supplies like bandages, medical tape, and over the counter drugs. The drugs account for less than half the total value of the kit. |
| `SHORT_TERM_RENTAL` | This is a short term rental of tangible personal property. |
| `REPAIR_SEPARATELY_STATED_LABOR` | This is separately stated repair labor associated with tangible personal property. |
| `LOYALTY_MEMBERSHIP` | This is a paid loyalty program that allows the purchase of discounted goods. |
| `INSURANCE_SHORT_TERM_RENTAL_OPTIONAL` | This is an optional insurance product associated with a short term rental. |
| `TOPICAL_SUPPLEMENT_SFP` | This is a topical supplement labeled as a dietary supplement (SFP). This is not ingested. |
| `ASSEMBLY_SEPARATELY_STATED_LABOR` | This is separately stated labor to assemble tangible personal property. |
| `LIFE_JACKET` | This is a personal floatation device. |
| `FIRE_EXTINGUISHER` | This is a fire extinguisher. |
| `TARPS` | These are tarps. |
| `OPTIONAL_WARRANTY` | This is an optional warranty that is included with a sale of tangible personal property. |
| `CREDIT_CARD_FEE` | This is a fee to use a credit card when making a purchase of tangible personal property. |
| product\_category | Description |
| ------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `SOFTWARE_DOWNLOAD` | This is software used by an individual. It is prewritten and works without modification by the seller. |
| `SOFTWARE_B2B` | This is software used by a business. It is prewritten and works without modification by the seller. |
| `SOFTWARE_B2B_LICENSE` | This is a license for prewritten software delivered electronically. It is not perpetual. The software is used by a business. The software is functional without modification by the seller. |
| `SOFTWARE_PERSONAL` | This is a license for prewritten software delivered electronically. It is not perpetual. The software is used by an individual. The software is functional without modification by the seller. |
| `SAAS_GENERAL` | This is software as a service and software offered via cloud offerings. It is accessed remotely and the user will not download any software to access it. This will assume the server is located in the same state as the user. |
| `GENERAL_SAAS_NO_MS_SERVER` | This is SaaS without a server in Mississippi. |
| `GENERAL_SAAS_WITH_MS_SERVER` | This is SaaS with a server in Mississippi. |
| `SAAS_WITH_DOWNLOAD_USED` | This is SaaS that includes a download used to access the software (e.g., an app, an API). |
| `SAAS_WITH_DOWNLOAD_UNUSED` | This is SaaS that includes a download used to access the software (e.g., an app, an API). The buyer does not use the downloaded component. |
| `SAAS_WITH_DATABASE_ACCESS` | This is SaaS that allows access to a data base of data or other information compiled by the vendor. |
| `SECURITY_SAAS_NO_MS_SERVER` | This is security SaaS without a server in Mississippi. |
| `SECURITY_SAAS_WITH_MS_SERVER` | This is security SaaS with a server in Mississippi. |
| `SECURITY_SAAS_DOWNLOADABLE_COMPONENT` | This is security SaaS with a downloaded component. |
| `CONFERENCING_SAAS_NO_MS_SERVER` | This is conferencing SaaS without a server in Mississippi. |
| `CONFERENCING_SAAS_WITH_MS_SERVER` | This is conferencing SaaS with a server in Mississippi. |
| `CONFERENCING_SAAS_DOWNLOADABLE_COMPONENT` | This is conferencing SaaS with a downloaded component. |
| `SEPARATE_STATED_PROGRAMMING_IMPLEMENTATION_SAAS` | This is optional and separately stated programming and implementation sold with SaaS. |
| `BUNDLED_PROGRAMMING_IMPLEMENTATION_SAAS` | This is a charge for programming and installation that is included in the price of SaaS. It is not separately stated. |
| `OPTIONAL_SAAS_UPDATES_SUPPLIER_NO_MS_SERVER` | This is an optional maintenance agreement for SaaS that provides periodic updates. |
| `OPTIONAL_SAAS_UPDATES_SUPPLIER_WITH_MS_SERVER` | This is an optional maintenance agreement for SaaS that provides periodic updates. |
| `OPTIONAL_SAAS_HELPDESK_SUPPLIER` | This is optional helpdesk support for SaaS that does not provide updates. |
| `REQUIRED_SAAS_UPDATES_SUPPLIER_NO_MS_SERVER` | This is a mandatory maintenance agreement for SaaS that provides periodic updates. |
| `REQUIRED_SAAS_UPDATES_SUPPLIER_WITH_MS_SERVER` | This is a mandatory maintenance agreement for SaaS that provides periodic updates. |
| `REQUIRED_SAAS_HELPDESK_SUPPLIER` | This is mandatory helpdesk support for SaaS that does not provide updates. |
| `DIGITAL_VIDEO_STREAMED` | This is a streamed digital video. |
| `DIGITAL_VIDEO_STREAMED_LIVE` | This is a live-streamed digital video. |
| `DIGITAL_AUDIO_NONPERMANENT_USE_RIGHTS_DOWNLOAD` | This is a digital audio file. The buyer is only able to access the file for a limited time. |
| `DIGITAL_AUDIO_PERMANENT_USE_RIGHTS_DOWNLOAD` | This is a digital audio file. The buyer downloads the file and holds permanent rights to its use. |
| `DIGITAL_AUDIO_STREAMED` | This is a streamed digital audio file. |
| `DIGITAL_AUDIO_STREAMED_LIVE` | This is a live-streamed digital audio file. |
| `DIGITAL_IMAGES_DOWNLOAD` | This is a download of a digital image file. |
| `DIGITAL_GRAPHICS_DOWNLOAD` | This is a download of a digital graphics file. |
| `SAAS_GENERAL_B2B` | This is SaaS sold to a business. |
| `DATA_PROCESSING` | This is a charge for data processing or data conversion. The data is provided by the buyer. |
| product\_category | Description |
| ------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `BEVERAGES` | This is a soft drink. It is sold in a factory sealed container (i.e., it is not a fountain drink). |
| `BEVERAGE_BOTTLED_WATER` | This is bottled water. It is flat water, not carbonated. It has no flavor or sweetener. It is sold in a factory sealed container. |
| `BEVERAGE_CARBONATED` | This is a soft drink. It is sold in a factory sealed container (i.e., it is not a fountain drink). |
| `BEVERAGE_CARBONATED_JUICE_0_25_PERCENT` | This is a carbonated fruit or vegetable juice drink where the label indicates the juice percentage is less than 25%. It is sweetened because it is a juice product. |
| `BEVERAGE_CARBONATED_JUICE_100_PERCENT` | This is a carbonated fruit or vegetable juice drink where the label indicates the juice percentage is 100%. It is sweetened because it is a juice product. |
| `BEVERAGE_CARBONATED_JUICE_25_50_PERCENT` | This is a carbonated fruit or vegetable juice drink where the label indicates the juice percentage is at least 25% but less than 50%. It is sweetened because it is a juice product. |
| `BEVERAGE_CARBONATED_JUICE_50_70_PERCENT` | This is a carbonated fruit or vegetable juice drink where the label indicates the juice percentage is at least 50% but less than 70%. It is sweetened because it is a juice product. |
| `BEVERAGE_CARBONATED_JUICE_70_100_PERCENT` | This is a carbonated fruit or vegetable juice drink where the label indicates the juice percentage is at least 70% but less than 100%. It is sweetened because it is a juice product. |
| `BEVERAGE_CARBONATED_MINERAL_WATER` | This is carbonated mineral water. It is sold in a factory sealed container (i.e., it is not a fountain drink). |
| `BEVERAGE_CARBONATED_NA_BEER_WINE` | This is nonalcoholic beer or wine. It contains less than .05% alcohol. It contains a sweetener and it is carbonated. |
| `BEVERAGE_CARBONATED_WATER_SWEETENED` | This is a soft drink. It is sold in a factory sealed container (i.e., it is not a fountain drink). |
| `BEVERAGE_CARBONATED_WATER_UNSWEETENED` | This is carbonated water that is unsweetened but has an added flavor. It is sold in a factory sealed container (i.e., it is not a fountain drink). |
| `BEVERAGE_CARBONATED_WATER` | This is carbonated water. It is unflavored and unsweetened. It is sold in a factory sealed container (i.e., it is not a fountain drink). |
| `BEVERAGE_COFFEE_TEA` | This is 100% coffee. It has no sweetener nor does it contain any milk or milk byproducts. It is sold in a factory sealed container (i.e., it is not a fountain drink). |
| `BEVERAGE_ICE_COFFEE` | This is iced coffee. It has no sweetener nor does it contain any milk or milk byproducts. It is sold in a factory sealed container (i.e., it is not a fountain drink). |
| `BEVERAGE_SWEET_TEA` | This is sweetened tea. It contains no milk or milk byproduct. It is sold in a factory sealed container (i.e., it is not a fountain drink). |
| `BEVERAGE_UNSWEETENED_TEA` | This is unsweetened tea. It contains no milk or milk byproduct. It is sold in a factory sealed container (i.e., it is not a fountain drink). |
| `BEVERAGE_MINERAL_WATER` | This is mineral water. It is not carbonated and has no flavoring nor sweeteners. It is sold in a factory sealed container (i.e., it is not a fountain drink). |
| `BEVERAGE_DISTILLED_WATER` | This is distilled water. It is not carbonated. It has no flavorings nor is it sweetened. It is sold in a factory sealed container (i.e., it is not a fountain drink). |
| `BEVERAGE_SOFT_DRINK` | This is a soft drink. It is sold in a factory sealed container (i.e., it is not a fountain drink). |
| `BEVERAGE_JUICE` | This is non-carbonated fruit juice. It contains more than 50% juice but less than 70%. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_FRUIT_JUICE_0_10_PERCENT` | This is non-carbonated fruit juice. It contains less than 10% juice. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_FRUIT_JUICE_10_25_PERCENT` | This is non-carbonated fruit juice. It contains at least 10% juice but less than 25%. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_FRUIT_JUICE_100_PERCENT` | This product is non-carbonated fruit juice. It is 100% juice. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_FRUIT_JUICE_25_50_PERCENT` | This is non-carbonated fruit juice. It contains at least 25% juice but no more than 50% juice. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_FRUIT_JUICE_50_70_PERCENT` | This is non-carbonated fruit juice. It contains more than 50% juice but less than 70%. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_FRUIT_JUICE_70_100_PERCENT` | This is non-carbonated fruit juice. It contains at least 70% juice but less than 100%. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_VEGETABLE_JUICE_0_10_PERCENT` | This is non-carbonated vegetable juice. It contains less than 10% juice. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_VEGETABLE_JUICE_10_25_PERCENT` | This is non-carbonated vegetable juice. It contains at least 10% juice but less than 25%. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_VEGETABLE_JUICE_25_50_PERCENT` | This is non-carbonated vegetable juice. It contains at least 25% juice but no more than 50%. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_VEGETABLE_JUICE_50_70_PERCENT` | This is non-carbonated vegetable juice. It contains more than 50% juice but less than 70%. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_VEGETABLE_JUICE_70_100_PERCENT` | This is non-carbonated vegetable juice. It contains at least 70% juice but less than 100%. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_VEGETABLE_JUICE_100_PERCENT` | This is non-carbonated vegetable juice. It is 100% juice. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_JUICE_CONCENTRATE_0_25_PERCENT` | This is juice concentrate. It contains less than 25% juice. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_JUICE_CONCENTRATE_100_PERCENT` | This is juice concentrate. It is 100% juice. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_JUICE_CONCENTRATE_25_50_PERCENT` | This is juice concentrate. It contains at least 25% juice but no more than 50%. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_JUICE_CONCENTRATE_50_70_PERCENT` | This is juice concentrate. It contains at least 50% juice but no more than 70%. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_JUICE_CONCENTRATE_70_100_PERCENT` | This is juice concentrate. It contains at least 70% juice but less than 100%. It is sweetened because juice contains natural sweeteners. |
| `BEVERAGE_MIXES` | This is a powdered soft drink mix. It requires the purchaser to mix with some other ingredient (e.g., water or carbonated water) in order for it to be consumed. When mixed it will qualify as a soft drink for sales tax purposes. |
| `BEVERAGE_SOFT_DRINK_MIX` | This is a liquid soft drink mix. It requires the purchaser to mix with some other ingredient (e.g., water or carbonated water) in order for it to be consumed. When mixed it will qualify as a soft drink for sales tax purposes. |
| `BEVERAGE_SWEET_TEA_MIX` | This is sweetened tea mix. It requires the purchaser to mix with some other ingredient (e.g., water or carbonated water) in order for it to be consumed. |
| `BEVERAGE_POWDER_MIXED_WITH_MILK` | This is a powdered drink mix. It is commonly mixed with milk (like powdered chocolate milk mix). |
| `BEVERAGE_MILK` | This is milk. |
| `ALCOHOL_BEER` | This is beer or malt liquor drinks sold at retail. It has at least 3.2% alcohol by volume. It will also capture alcoholic seltzers and ciders. |
| `ALCOHOL_LIQUOR` | This is bottled spirits sold at retail. This will also capture mixed liquor drinks in sealed cans and bottles. |
| `ALCOHOL_COCKTAILMIX` | These are cocktail mixes. They are non-alcoholic and sweetened. They may contain juice. The percentage of juice is not specified. |
| `ALCOHOL_WINE` | This is bottle wine sold at retail. |
| `100_PERCENT_COFFEE` | This is 100% coffee. It has no sweetener nor does it contain any milk or milk byproducts. It is sold in a factory sealed container (i.e., it is not a fountain drink). |
| `100_PERCENT_TEA` | This is 100% tea. It has no sweetener nor does it contain any milk or milk byproducts. It is sold in a factory sealed container (i.e., it is not a fountain drink). |
| product\_category | Description |
| ------------------------ | --------------------------------------------------------------------------------- |
| `BOOKS` | This is a physical book. |
| `BOOKS_DIGITAL_ACCESS` | This is a digital book. It is accessed by streaming - i.e., it is not downloaded. |
| `BOOKS_DIGITAL_DOWNLOAD` | This is a digital book. It is accessed by downloading onto the purchasers device. |
| product\_category | Description |
| ------------------------- | ---------------------------------------------------------------------------------------------------------------------- |
| `CLOTHING_GENERAL` | This is general use clothing. Examples are shirts, pants, socks, etc. |
| `CLOTHING_ATHLETIC` | This is specialized athletic clothing. It includes things like batting helmets, cleats, etc. |
| `CLOTHING_BATHING_SUITS` | This is a bathing suit. |
| `CLOTHING_DIAPERS` | These are cloth diapers. |
| `CLOTHING_JEWELRY` | This is jewelry. |
| `CLOTHING_MATERNITY` | This is maternity clothing. |
| `CLOTHING_SAFETY` | This is safety clothing and footwear. Examples are steeltoed boots and reflective vests. |
| `CLOTHING_TODDLER` | This is toddler clothing. |
| `CLOTHING_FORMAL` | This is formal wear. Examples are tuxedos and formal dresses. This does not include clothing accessories like jewelry. |
| `CLOTHING_UNIFORMS` | These are athletic uniforms. |
| `CLOTHING_BELTBUCKLES` | These are belt buckles. |
| `CLOTHING_NOTIONS` | These are sewing notions. Sewing notions are things like buttons and snaps or other fasteners. |
| `CLOTHING_COSTUMES` | These are adult costumes. |
| `CLOTHING_YOUTH_UNDER_15` | This is clothing that is labeled/sized for children under the age of 15. |
| product\_category | Description |
| ------------------ | ---------------------------------- |
| `HOME_CBD_TOPICAL` | This is topical CBD (cannabidiol). |
| `HOME_CBD_EDIBLE` | This is edible CBD (cannabidiol). |
| product\_category | Description |
| ------------------------------------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `DIGITAL_DOWNLOAD_ART_VIDEO` | These are digital audio-visual works. They are downloaded and include things like downloaded movies or tv shows. |
| `DIGITAL_ACCESS_ART_VIDEO` | These are digital audio-visual works. They are streamed and include things like movies or tv shows. |
| `DIGITAL_ACCESS_AUDIO_ONLY` | These are digital audio works. They are streamed and include things like songs. |
| `DIGITAL_DOWNLOAD_AUDIO_ONLY` | These are digital audio works. They are downloaded and include things like songs. |
| `VIDEOGAME_SUBSCRIPTION_GENERAL` | This is a subscription to a video game. The video game is downloaded to the buyer's computer. |
| `VIDEOGAME_IN_GAME_CURRENCY_GENERAL` | This is in-game currency purchased for a video game. It may be redeemed for game time. |
| `DIGITAL_GROUP_CHAT` | This is a charge to access an online chat. The buyer is not paying for the software, only the access to the specific chat. |
| `DIGITAL_VIDEO_NEWSLETTER_BUNDLE` | This is a combination package that may contain a digital newsletter as well as other digital goods. It should default to taxable if any component of the bundle might be taxable. |
| `DIGITAL_NEWSLETTER` | This is a digital newsletter. |
| `ASTROLOGY_REPORTS_VIEW_ONLY` | This is an astrology service that provides viewable reports as a digital output. There is not a real time consultation. |
| `VIDEOGAME_SUBSCRIPTION_ONLINE_ONLY` | A charge to access a video game without a downloadable component. |
| product\_category | Description |
| --------------------------------- | ------------------------------------------------------ |
| `EVENT_TICKETS` | This is admission to an event featuring entertainment. |
| `SOCIAL_EVENT_IN_PERSON` | This is an in person social event. |
| `SOCIAL_EVENT_IN_PERSON_BUSINESS` | This is an in person business or networking event. |
| product\_category | Description |
| ------------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `FOOD_GENERAL` | This is food for home consumption. It includes typical grocery items like bread or cheese. It does not include prepared food items. |
| `FOOD_NUTRITION_BAR_CONTAINS_FLOUR` | This is a nutrition or energy bar that contains flour. It is labelled with a nutrition facts panel. |
| `FOOD_NUTRITION_BAR_NO_FLOUR` | This is a nutrition or energy bar that does not contain flour. It is labelled with a nutrition facts panel. |
| `FOOD_NUTRITION_BAR_NO_SWEETENERS` | This is a nutrition or energy bar that contains no sweeteners and no candy. |
| `FOOD_BUNDLE` | This is a food bundle. It contains candy and tangible personal property (like a basket). The tangible personal property accounts for more than 50% of the total value. |
| `FOOD_BUNDLE_MOSTLY_FOOD` | This is a food bundle. It contains candy and tangible personal property (like a basket). The candy accounts for more than 50% of the value. |
| `FOOD_BUNDLE_MOSTLY_NON_FOOD` | This is a food bundle. It contains candy and tangible personal property (like a basket). The tangible personal property accounts for more than 50% of the total value. |
| `FOOD_CANDY` | This is candy. It is in the form of bars, drops, or pieces and does not contain flour. It qualifies as candy in SSUTA states. |
| `FOOD_MARSHMALLOWS` | These are marshmallows. |
| `FOOD_CANDY_COATED` | These are candy-coated items (e.g., candy-coated pretzels/cookies/wafers/cereal bars) |
| `FOOD_CANDY_WITH_FLOUR` | This is candy that contains flour. It is not in the form of bars, drops, or pieces so it does not qualify as candy in SSUTA states. |
| `FOOD_FRUIT_SNACKS` | These are fruit snacks. Fruit is listed as the first ingredient. |
| `FOOD_TRAIL_MIX` | This is trail mix. It contains candy but does not contain flour. |
| `FOOD_ROASTED_NUTS` | These are honey roasted nuts. |
| `FOOD_SWEETENED_DRIED_FRUIT` | This is sweetened, dried fruit. |
| `SUPPLEMENTS_GENERAL` | These are vitamins and minerals. They are labelled with a supplement facts panel. |
| `SUPPLEMENTS_ENERGY_DRINK` | These are energy drinks. They are labelled with a supplement facts panel. |
| `SUPPLEMENTS_FOOD_SUBSTITUTE_BAR` | These are food substitute bars. They are labelled with a nutrition facts panel. |
| `SUPPLEMENTS_FOOD_SUBSTITUTE_POWDER` | This is food substitute powder. It is labelled with a nutrition facts panel. |
| `SUPPLEMENTS_OIL` | This is an edible oil supplement. It is labelled with a supplement facts panel. |
| `FOOD_SNACKS` | This is a single serving snack food. It is labelled as having a single serving or is less than 2.5 ounces. |
| `FOOD_CANDYFORBAKING` | These are candy products typically used in baking, such as chocolate chips, sprinkles for decorating pastries, and sweetened baking chocolate. Unsweetened chocolate should use the code for grocery food. |
| `FOOD_BAKERYPRODUCT` | This is individual-sized baked good. It is not baked by the seller. |
| `FOOD_FOODCOLORING` | These are edible food colorings and dyes. |
| `FOOD_SOLDTOBUSINESS` | This is grocery food sold for delivery to a business location. |
| `FOOD_ICECREAM` | This is a package of ice cream sundaes sold with multiple units in the package. In states with a size requirement this contains greater than the required size. |
| `FOOD_ICECREAMSINGLESERVE` | This is ice cream or an ice cream sundaes sold in a package labeled as a single serving. In states where size is relevant this assumes this is under the required size. |
| `FOOD_PREPAREDFOODS` | This is a sandwich prepared by a retailer and sold fresh. |
| product\_category | Description |
| ------------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `HOME_PERSONAL_CARE` | This is far too broad to effectively tax |
| `HOME_ADULT_DIAPERS` | These are adult diapers used for incontinence. |
| `HOME_BICYCLES` | This is a bicycle or e-bicycle. |
| `HOME_CONDOMS` | These are non-medicated condoms. |
| `HOME_COTTON_SWABS` | These are cotton swabs and cotton tipped applicators. They are typically intended for single use. |
| `HOME_FACE_MASK_SINGLE_USE` | These are single use disposable masks. |
| `HOME_FACE_MASK` | This is a reusable face mask purchased by an adult. It is not sold for warmth. |
| `HOME_N95_MASK` | This is an N95 respiratory mask. |
| `HOME_FLOSS` | This is dental floss. |
| `HOME_INCONTINENCE_PRODUCTS` | These are incontinence products other than diapers, liners, or underwear. This may include urine collectors and similar products. |
| `HOME_MOUTHWASH` | This is mouthwash. It is not labeled as an over-the-counter drug. |
| `HOME_HAND_SANITIZER` | This is hand sanitizer. It is labeled as an over-the-counter drug. |
| `HOME_SHAMPOO` | This is shampoo. It is not labeled as an over-the-counter drug. |
| `HOME_TAMPONS` | These are tampons used during menstruation. |
| `HOME_TOILET_TISSUE` | This is toilet tissue sold at retail to an individual for home use. |
| `HOME_TOOTHBRUSH` | This is a toothbrush. |
| `HOME_TOOTHPASTE` | This is toothpaste. It is not labeled as an over-the-counter drug. |
| `HOME_SUNSCREEN` | This is sunscreen with a drug facts label. If the state requires a minimum SPF for exemption this assumes that is met. |
| `HOME_WIPES` | These are wet wipes used for cleaning. They are marketed for use on objects and surfaces rather than use on the body. |
| `HOME_PAPER_GOODS` | These are other disposable household paper products |
| `HOME_PAPER_PLATES_CUPS` | These are paper plates and cups |
| `HOME_PAPER_TOWELS` | These are paper towels/paper napkins/facial tissues |
| `HOME_PLASTIC_PLATES_CUPS` | These are disposable plates and cups made from plastic. |
| `HOME_CHARCOAL` | This is charcoal sold at retail for use preparing food. |
| `HOME_DIAPERS_DISPOSABLE` | These are disposable diapers for use on infants and toddlers. This does not include diapers sold for adults with incontinence. |
| `HOME_BABY_BOTTLES` | These are baby bottles. |
| `HOME_BABY_LOTION` | This is non-medicated baby lotion. It is not labeled as a medicinal product. |
| `HOME_BABY_OIL` | This is non-medicated baby oil. It is not labeled as a medicinal product. |
| `HOME_BABY_PACIFIER` | This is a pacifier for an infant or toddler. |
| `HOME_BABY_POWDER` | This is non-medicated baby powder. It is not labeled as a medicinal product. |
| `HOME_BABY_POWDER_MED` | This is medicated baby powder. It is labeled as an over-the-counter drug. |
| `HOME_BABY_WIPES` | These are cleansing baby wipes used for hygiene purposes. They are labeled for use on a baby or toddler. They are not labeled as a medicinal product. |
| `HOME_CAR_SEATS` | These are car restraint seats for infants and children. They meet all relevant safety standards. |
| `HOME_CRIBS` | These are cribs used for sleeping infants and toddlers. |
| `HOME_BABY_GENERAL` | These are general baby products used to care for infants. They do not include food, clothing, diapers, car seats, cribs, durable medical equipment, or strollers. |
| `HOME_MEDICALBRACES` | These are non-elastic braces and supports worn on the body. |
| `HOME_BANDAGES` | These are non-medicated bandages and gauze used for wound care. |
| `HOME_MEDICINAL` | This is too broad as it currently exists. Is it meant to capture supplements or other things, otc drugs, or something else entirely? |
| `HOME_DENTURES` | This is a substance used to keep dentures in the mouth. |
| `HOME_MEDICALDEVICE` | This category is too broad to properly research. It needs to be split at minimum into DME, MEE, and therapeutic products. |
| `HOME_THERMOMETER` | This is a thermometer for home use. It is reusable. |
| `HOME_ICYHOT` | Eliminate |
| `HOME_SHOWERCAP` | This is a shower cap used to keep the hair dry when bathing or swimming. |
| `PRESCRIPTION_MEDS` | This is a drug that is restricted to sales under a prescription. |
| `HOME_ACNETREATMENT` | This is a product used to treat acne. It is labeled as an over-the-counter drug. |
| `HOME_PETROLEUMJELLY` | This is petroleum jelly labeled with a drug facts panel. It is not labeled in a way that clearly indicates it is intended for hygiene. |
| `HOME_FEMININEHYGIENE` | These are nonmedicated feminine hygiene products that are not used for menstruation purposes. Examples include sprays and douches. These do not contain labeling making medicinal claims. |
| `HOME_DENTURECLEANERS` | These are solutions and powders used to clean dentures. They are not used in the mouth. |
| `HOME_CONTACTSOLUTION` | This is solution for wetting contact lenses. It is not administered directly in the eye. |
| `HOME_EYEGLASSES_CONTACTS` | These are reading glasses purchased at retail. The buyer does not have a prescription. The seller is not an optician, optometrist, or ophthalmologist. |
| `HOME_SHOEPOLISH` | This is shoe polish. |
| `HOME_HAIR_LOSS_OTC` | This is a hair loss treatment labeled as an over-the-counter drug sold without a prescription. |
| `HOME_ACNE_OTC_CREAM` | This is an acne treatment that is labeled as an over-the-counter drug. It is not ingested. |
| `HOME_ACNE_OTC_W_ACTIVE_INGREDIENT` | This is an acne cleanser that is labeled with an active ingredient. As a cleanser, it is less likely to qualify as a drug. |
| `HOME_ACNE_OTC_KIT_MOSTLY_TPP` | This 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_TREATMENT` | This is a kit which contains shampoo, serum, and ingested dietary supplements. The supplements account for greater than 50% of the total value. |
| product\_category | Description |
| ------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------- |
| `PERIODICAL_SUBSCRIPTION` | This is a publication delivered electronically to a subscriber. It might be a newsletter, magazine, or similar product. It is not a newspaper. |
| `MAGAZINE` | This should be broken out into more categories based on publication frequency. |
| `NEWSPAPER` | This is a daily newspaper sold at retail. |
| product\_category | Description |
| ----------------- | ------------------------------------------------------------------------------- |
| `PET_FOOD` | This is animal food for dogs, cats, rabbits, birds, and similar household pets. |
| product\_category | Description |
| ---------------------- | ---------------------------------------------------------------------------------------- |
| `PLANT_NON_FOOD` | These are plants that do not produce food. |
| `PLANT_SEEDS_FOOD` | These are seeds used to grow plants that produce food. |
| `PLANT_FOOD_ANNUAL` | These are plants used to grow food. The plants are annuals (produce only a single year). |
| `PLANT_FOOD_PERENNIAL` | These are plants used to grow food. The plants are perennial (produce multiple years). |
| `PLANT_SEEDS_NON_FOOD` | These are seeds used to grow plants. The plants do not produce food. |
| product\_category | Description |
| ---------------------- | ---------------------------------------------------------------------------------------------------- |
| `SHIPPING` | This is a charge for shipping. |
| `SHIPPING_ACTUAL_COST` | This is a charge for shipping that is passed through from the vendor to the buyer at the exact cost. |