Overview
Tax codes let you specify taxability individually for each transaction line item. They are organized into four main categories.Zamp is here to help. Review your inventory and get advice on the appropriate codes, any time.
Tangible Personal Property
Apparel & Clothing
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-CAP000 | Apparel | All human wearing apparel suitable for general use: clothing worn on the body by people (not by pets or dolls), including undergarments, outerwear such as jackets, and shoes. Use this code when a more specific code does not apply. | T-shirt; jeans; dress; underwear |
| Z-CAP100 | Clothing accessories | Incidental items designed to be worn or carried on the person that complement or enhance an outfit but are not considered essential clothing. As an overarching rule, accessories are taxable. Use this code when a more specific code does not apply. | Tie clip; lapel pin; decorative collar |
| Z-CAP101 | Household apron | An apron worn to protect clothing while cooking, cleaning, or doing other household tasks. Shop aprons use the code “Shop apron (protective) (Z-CAP451).” | Kitchen apron; barbecue apron; cleaning smock apron |
| Z-CAP102 | Badges, patches, and emblems | Badges, insignia, patches, and emblems sold separately from clothing that become a permanent part of the clothing once attached. | Iron-on patch; embroidered sew-on emblem; military insignia |
| Z-CAP103 | Badges, patches, and emblems (children) | Badges, insignia, patches, and emblems sold separately from clothing that become a permanent part of the clothing once attached. Marketed for children from newborn up to age 14. | Scout merit badges; cartoon iron-on patches; sew-on name patch for a child’s jacket |
| Z-CAP104 | Everyday bags | Bags for everyday use carried on the person. Use this code when a more specific code does not apply. Does not include luggage. | Canvas tote bag; drawstring bag; gym bag |
| Z-CAP105 | Child’s purse or lunch bag | A purse, small bag, or lunch bag designed for a child. Marketed for children from newborn up to age 14. | Children’s mini purse; insulated kids’ lunch bag; character lunch box |
| Z-CAP106 | Diaper bag | A bag designed to carry diapers, wipes, bottles, and other baby care supplies. | Skip Hop diaper bag; diaper backpack; tote with changing pad |
| Z-CAP107 | Personal bag | A bag carried on the person to hold personal items, such as purses, handbags, clutches, and fanny packs. | Coach leather handbag; evening clutch; fanny pack |
| Z-CAP108 | Work bag | Bags designed to carry work documents or a laptop, such as briefcases, laptop bags, and messenger bags. | Leather briefcase; laptop messenger bag; padded laptop sleeve |
| Z-CAP109 | Backpack or book bag | Backpacks and book bags used to carry books and supplies, not specifically marketed for elementary or secondary school students. | JanSport backpack; college book bag; commuter backpack |
| Z-CAP110 | Backpack or book bag (elementary and secondary students) | Backpacks and book bags specifically intended and marketed for use by students in elementary and secondary school. | Children’s school backpack; high school book bag; rolling backpack for elementary students |
| Z-CAP111 | Bandana | A square piece of cloth, often printed with a pattern, worn on the head or around the neck. | Paisley cotton bandana; neck bandana; head bandana |
| Z-CAP112 | Bandana (children) | A square piece of cloth, often printed with a pattern, worn on the head or around the neck. Marketed for children from newborn up to age 14. | Kids’ paisley bandana; children’s cotton neck bandana; youth printed head bandana |
| Z-CAP113 | Belt | A strap worn around the waist to hold up clothing or for decoration. Belt buckles sold separately use the code “Belt buckle (Z-CAP115).” | Leather dress belt; canvas web belt; reversible belt |
| Z-CAP114 | Belt (children) | A strap worn around the waist to hold up clothing or for decoration. Marketed for children from newborn up to age 14. | Kids’ elastic stretch belt; boys’ leather belt; girls’ braided belt |
| Z-CAP115 | Belt buckle | A buckle sold separately from the belt, such as a replacement or decorative buckle. | Western rodeo buckle; replacement belt buckle; engraved buckle |
| Z-CAP116 | Belt buckle (children) | A buckle for a child’s belt, sold separately from the belt. Marketed for children from newborn up to age 14. | Kids’ character belt buckle; youth rodeo buckle |
| Z-CAP117 | Cold-weather accessories | Accessories for use only in cold weather, such as earmuffs, winter scarves, woolen hats, winter gloves and mittens, and ski masks. | Earmuffs; knit winter hat; insulated winter gloves; ski mask |
| Z-CAP118 | Cold-weather accessories (children) | Accessories for use only in cold weather, such as earmuffs, winter scarves, woolen hats, winter gloves and mittens, and balaclavas. Marketed for children from newborn up to age 14. | Kids’ knit hat and mitten set; children’s earmuffs; youth balaclava |
| Z-CAP119 | Casual gloves | Gloves for general, everyday use, such as driving gloves or sun gloves. For winter gloves, use the code “Cold-weather accessories (Z-CAP117).” | Leather driving gloves; UV sun-protection gloves; lace fashion gloves |
| Z-CAP120 | Casual gloves (children) | Gloves for general, everyday use that are not winter gloves. Marketed for children from newborn up to age 14. | Kids’ sun-protection gloves; children’s fashion gloves |
| Z-CAP121 | Hair accessories | Items worn in the hair to hold or decorate it, such as barrettes, hair bows, hair clips, headbands, scrunchies, and hair nets. | Barrettes; scrunchies; headband; hair net |
| Z-CAP122 | Hair accessories (children) | Items worn in the hair to hold or decorate it, such as barrettes, hair bows, hair clips, and headbands. Marketed for children from newborn up to age 14. | Girls’ hair bows; kids’ snap clips; baby headbands |
| Z-CAP123 | Handkerchief | A small square of cloth carried in a pocket or purse for personal use, including decorative pocket squares. | Cotton handkerchief; silk pocket square; monogrammed handkerchief |
| Z-CAP124 | Handkerchief (children) | A small square of cloth carried for personal use. Marketed for children from newborn up to age 14. | Kids’ printed cotton handkerchiefs; boys’ pocket square |
| Z-CAP125 | General hats and caps | Non-winter hats and caps, including informal styles such as baseball caps and cowboy hats. For winter hats, use the code “Cold-weather accessories (Z-CAP117).” | Baseball cap; cowboy hat; sun hat; bucket hat |
| Z-CAP126 | General hats and caps (children) | Non-winter hats and caps, such as baseball caps and sun hats. Marketed for children from newborn up to age 14. For winter hats, use the code “Cold-weather accessories (children) (Z-CAP118).” | Kids’ baseball cap; children’s sun hat; toddler bucket hat |
| Z-CAP127 | Hosiery and socks | Garments worn directly on the feet and legs, including tights, pantyhose, stockings, and socks. | Pantyhose; tights; crew socks; knee-high stockings |
| Z-CAP128 | Hosiery and socks (children) | Garments worn directly on the feet and legs, including tights, stockings, and socks. Marketed for children from newborn up to age 14. | Kids’ crew socks; girls’ tights; baby socks |
| Z-CAP129 | Jewelry | Items worn for personal adornment, such as rings, necklaces, bracelets, earrings, brooches, and cufflinks, whether fine or costume jewelry. Watches use the code “Watch (Z-CAP149).” | Gold necklace; costume earrings; engagement ring; cufflinks |
| Z-CAP130 | Jewelry (children) | Items worn for personal adornment, such as rings, necklaces, bracelets, and earrings. Marketed for children from newborn up to age 14. | Children’s charm bracelet; kids’ clip-on earrings; birthstone necklace for girls |
| Z-CAP131 | Necktie or bow tie | A tie worn around the neck under a shirt collar, including bow ties. | Silk necktie; clip-on tie; bow tie |
| Z-CAP132 | Necktie or bow tie (children) | A tie worn around the neck under a shirt collar, including bow ties. Marketed for children from newborn up to age 14. | Boys’ clip-on tie; kids’ pre-tied bow tie |
| Z-CAP133 | Scarf (non-winter) | A lightweight scarf worn for fashion rather than warmth. For winter scarves, use the code “Cold-weather accessories (Z-CAP117).” | Silk scarf; lightweight cotton scarf |
| Z-CAP134 | Scarf (children, non-winter) | A lightweight scarf worn for fashion rather than warmth. For winter scarves, use the code “Cold-weather accessories (children) (Z-CAP118).” Marketed for children from newborn up to age 14. | Girls’ lightweight fashion scarf; kids’ lightweight cotton scarf |
| Z-CAP135 | Shoe accessories | Accessories for shoes, such as shoe laces, shoe charms, and shoe pins or clips. | Replacement shoe laces; Crocs Jibbitz charms; shoe clips |
| Z-CAP136 | Shoe accessories (children) | Accessories for children’s shoes, such as shoe laces, shoe charms, and shoe pins or clips. Marketed for children from newborn up to age 14. | Kids’ no-tie elastic laces; Jibbitz charms for kids’ Crocs; light-up shoe clips |
| Z-CAP137 | Shower cap | A cap used to protect hair from getting wet or frizzy from bathroom steam or humidity. | Plastic shower cap; satin-lined shower cap |
| Z-CAP138 | Shower cap (children) | A cap used to protect a child’s hair from getting wet or frizzy from bathroom steam or humidity. Marketed for children from newborn up to age 14. | Kids’ printed shower cap; children’s bath visor |
| Z-CAP139 | Non-prescription sunglasses | Non-prescription sunglasses that shield the eyes from sunlight and ultraviolet (UV) rays. Prescription sunglasses use the code “Prescription eyeglasses and contact lenses (Z-MED004).” | Ray-Ban Wayfarer sunglasses; polarized sunglasses; aviator sunglasses |
| Z-CAP140 | Non-prescription sunglasses (children) | Non-prescription sunglasses that shield the eyes from sunlight and UV rays. Marketed for children from newborn up to age 14. | Kids’ polarized sunglasses; baby sunglasses with strap |
| Z-CAP141 | Suspenders | Straps worn over the shoulders and attached to trousers to hold them up. | Clip-on suspenders; button-on braces; elastic Y-back suspenders |
| Z-CAP142 | Suspenders (children) | Straps worn over the shoulders and attached to trousers to hold them up. Marketed for children from newborn up to age 14. | Kids’ clip-on suspenders; boys’ bow tie and suspender set |
| Z-CAP143 | Sweatband | An absorbent band worn on the head or wrist to absorb sweat during exercise or other activity. | Terry cloth headband; wristbands; athletic sweatband |
| Z-CAP144 | Sweatband (children) | An absorbent band worn on the head or wrist to absorb sweat during exercise or other activity. Marketed for children from newborn up to age 14. | Kids’ terry cloth wristbands; youth sports headband |
| Z-CAP145 | Umbrella | A handheld, collapsible canopy carried to protect against rain or sun. | Compact folding umbrella; golf umbrella; parasol |
| Z-CAP146 | Umbrella (children) | A child-sized handheld, collapsible canopy carried to protect against rain or sun. Marketed for children from newborn up to age 14. | Kids’ character umbrella; children’s clear bubble umbrella |
| Z-CAP147 | Wallet, money clip, or money belt | A small case for carrying money, cards, and identification, including money clips and money belts. | Leather bifold wallet; card holder; money clip; travel money belt |
| Z-CAP148 | Wallet (children) | A small case for carrying money, cards, and identification. Marketed for children from newborn up to age 14. | Kids’ Velcro wallet; children’s coin purse |
| Z-CAP149 | Watch | A complete wristwatch or pocket watch. Does not include a watch band sold by itself. | Timex wristwatch; Casio digital watch; pocket watch |
| Z-CAP150 | Watch (children) | A complete wristwatch designed for a child. Does not include a watch band sold by itself. Marketed for children from newborn up to age 14. | Timex Kids analog watch; children’s digital sports watch |
| Z-CAP151 | Wig or hairpiece | Wigs, hairpieces, and hair extensions worn on the head. | Synthetic wig; human hair topper; clip-in hair extensions |
| Z-CAP152 | Wig or hairpiece (children) | Wigs and hairpieces sized for a child. Marketed for children from newborn up to age 14. | Children’s synthetic wig; kids’ medical hair loss wig |
| Z-CAP200 | Children’s clothing | Clothing for children from newborn up to age 14. Baby and toddler clothing (size 5T and smaller) and shoes (size 13T and smaller) use the codes “Baby and toddler clothing (Z-CAP204)” and “Baby and toddler shoes (Z-CAP205).” | Kids’ T-shirt size 8; girls’ dress size 10; boys’ jeans size 12 |
| Z-CAP201 | Children’s shoes | Shoes for everyday wear for children. Marketed for children from newborn up to age 14. For baby and toddler sizes (shoes 13T and smaller), use the code “Baby and toddler shoes (Z-CAP205).” | Kids’ sneakers youth size 2; girls’ sandals; boys’ rain boots |
| Z-CAP202 | Children’s shoe insoles | Insoles worn inside children’s shoes for comfort, cushioning, or support. Marketed for children from newborn up to age 14. For baby and toddler sizes (shoes 13T and smaller), use the code “Baby and toddler shoe insoles (Z-CAP206).” | Kids’ cushioned insoles; children’s arch support insoles |
| Z-CAP203 | Children’s overshoes | Waterproof covers worn over children’s shoes to protect them from rain, snow, or mud. Marketed for children from newborn up to age 14. For baby and toddler sizes (shoes 13T and smaller), use the code “Baby and toddler overshoes (Z-CAP207).” | Kids’ rubber overshoes; children’s waterproof shoe covers |
| Z-CAP204 | Baby and toddler clothing | Baby and toddler clothing, apparel, and shoes primarily intended for and marketed for children age 5 or younger. Baby and toddler clothing size 5T and smaller and baby and toddler shoes size 13T and smaller are presumed to be primarily intended for and marketed for children age 5 or younger. This definition follows Florida’s permanent baby and toddler exemption (s. 212.08(7)(qqq), Florida Statutes). | Infant onesie; toddler pajamas size 3T; baby bodysuit |
| Z-CAP205 | Baby and toddler shoes | Shoes primarily intended for and marketed for children age 5 or younger. Shoes size 13T and smaller are presumed to qualify. | Stride Rite toddler sneakers size 6T; soft-sole baby shoes; toddler sandals |
| Z-CAP206 | Baby and toddler shoe insoles | Insoles worn inside baby and toddler shoes (size 13T and smaller) for comfort or support. | Toddler cushioned insoles; replacement insoles for toddler sneakers |
| Z-CAP207 | Baby and toddler overshoes | Waterproof covers worn over baby and toddler shoes to protect them from rain, snow, or mud. Marketed for children from newborn up to age 5 (size 13T and smaller). | Toddlers’ rubber overshoes; children’s waterproof shoe covers |
| Z-CAP250 | Costume | Halloween, party, and performance costumes, including masks and other pieces when sold as part of a complete costume. For masks or costume pieces sold separately, use the code “Costume mask or piece sold separately (Z-CAP256).” | Adult pirate costume; superhero costume set; Halloween witch costume |
| Z-CAP251 | Children’s costume | Halloween, party, and performance costumes for children, including masks and pieces sold as part of a complete costume. Marketed for children from newborn up to age 14. For baby and toddler sizes (clothing 5T and smaller, shoes 13T and smaller), use the code “Baby and toddler costume (Z-CAP252).” | Kids’ Spider-Man costume; girls’ princess dress-up costume |
| Z-CAP252 | Baby and toddler costume | Halloween, party, and performance costumes primarily intended for and marketed for children age 5 or younger (size 5T and smaller). | Infant pumpkin costume; toddler dinosaur costume size 3T |
| Z-CAP253 | Leotard | A close-fitting one-piece garment worn for dance, gymnastics, or performance. | Ballet leotard; gymnastics leotard; dance performance leotard |
| Z-CAP254 | Leotard (children) | A close-fitting one-piece garment worn for dance, gymnastics, or performance. Marketed for children from newborn up to age 14. For baby and toddler sizes (clothing 5T and smaller, shoes 13T and smaller), use the code “Leotard (baby and toddler) (Z-CAP255).” | Girls’ ballet leotard; kids’ gymnastics leotard |
| Z-CAP255 | Leotard (baby and toddler) | A close-fitting one-piece dance or gymnastics garment primarily intended for children age 5 or younger (size 5T and smaller). | Toddler ballet leotard with skirt size 4T; toddler tumbling leotard |
| Z-CAP256 | Costume mask or piece sold separately | A mask or other piece of a costume sold separately from a complete costume. | Rubber Halloween mask; masquerade mask; superhero cape sold alone |
| Z-CAP257 | Costume mask or piece (children, sold separately) | A mask or other costume piece for a child sold separately from a complete costume. Marketed for children from newborn up to age 14. | Kids’ superhero mask; children’s fairy wings sold alone |
| Z-CAP258 | Costume rental | The rental of a costume for a limited period, rather than its purchase. | Renting a mascot costume for an event; theatrical costume rental |
| Z-CAP259 | Costume rental (children) | The rental of a child’s costume for a limited period, rather than its purchase. Marketed for children from newborn up to age 14. | Renting a child’s costume for a school play; kids’ holiday costume rental |
| Z-CAP300 | Formal wear | Clothing designed for formal or special occasions, such as weddings, proms, and black-tie events. | Tuxedo; evening gown; wedding dress; prom dress |
| Z-CAP301 | Formal wear (children) | Clothing for children designed for formal or special occasions, such as weddings and holidays. Marketed for children from newborn up to age 14. | Flower girl dress; boys’ suit; ring bearer outfit |
| Z-CAP302 | Formal wear (baby and toddler) | Clothing for children designed for formal or special occasions, such as weddings and holidays. Marketed for children from newborn up to age 5 (clothing size 5T). | Flower girl dress; boys’ suit; ring bearer outfit for toddler |
| Z-CAP303 | Formal wear rental | The rental of formal wear for a limited period, rather than its purchase. | Tuxedo rental; Rent the Runway gown rental |
| Z-CAP304 | Formal wear rental (children) | The rental of children’s formal wear for a limited period, rather than its purchase. Marketed for children from newborn up to age 14. | Ring bearer tuxedo rental; junior groomsman suit rental |
| Z-CAP305 | Formal wear rental (baby and toddler) | The rental of children’s formal wear for a limited period, rather than its purchase. Marketed for children from newborn up to age 5 (newborn to size 5T). | Ring bearer tuxedo rental |
| Z-CAP306 | Formal gloves | Gloves worn with formal attire, such as opera gloves or white dress gloves. | Satin opera gloves; white cotton formal gloves; bridal gloves |
| Z-CAP307 | Formal glove rental | The rental of gloves worn with formal attire for a limited period, rather than their purchase. | White gloves rented with a tuxedo; opera glove rental |
| Z-CAP308 | Formal gloves (children) | Gloves worn with formal attire. Marketed for children from newborn up to age 14. | Flower girl satin gloves; kids’ white dress gloves |
| Z-CAP309 | Formal gloves (baby and toddler) | Gloves worn with formal attire. Marketed for children from newborn up to age 5 (clothing size 5T). | Toddler flower girl gloves; infant white dress gloves; ring bearer white gloves |
| Z-CAP310 | Formal glove rental (children) | The rental of children’s gloves worn with formal attire for a limited period, rather than their purchase. Marketed for children from newborn up to age 14. | White gloves rented with a ring bearer tuxedo |
| Z-CAP311 | Formal glove rental (baby and toddler) | The rental of children’s gloves worn with formal attire for a limited period, rather than their purchase. Marketed for children from newborn up to age 5 (newborn to size 5T). | White gloves rented with a ring bearer tuxedo |
| Z-CAP350 | Fur clothing | Human wearing apparel that is required to be labeled as a fur product, where the value of the fur is more than three times the value of the next most valuable component. Fur means any animal skin with the hair, fleece, or fur fibers attached; it does not include leather, suede, or other animal skins where the fur fiber was removed in processing. Examples include boots, capes, coats, ear and hand muffs, hats, scarves, jackets, vests, and wraps. | Mink coat; fox fur stole; rabbit fur earmuffs |
| Z-CAP351 | Fur clothing (children) | Fur clothing for children: human wearing apparel required to be labeled as a fur product, where the value of the fur is more than three times the value of the next most valuable component. Marketed for children from newborn up to age 14. | Children’s rabbit fur vest; kids’ fur hat |
| Z-CAP352 | Fur or sheepskin gloves | Gloves made of fur or sheepskin with the hair or fleece attached. | Sheepskin gloves; mink fur gloves |
| Z-CAP353 | Fur or sheepskin glove rental | The rental of fur or sheepskin gloves for a limited period, rather than their purchase. | Fur gloves rented for a costume or formal event |
| Z-CAP354 | Fur or sheepskin gloves (children) | Gloves made of fur or sheepskin with the hair or fleece attached. Marketed for children from newborn up to age 14. | Kids’ sheepskin mittens; children’s fur gloves |
| Z-CAP355 | Fur or sheepskin glove rental (children) | The rental of children’s fur or sheepskin gloves for a limited period, rather than their purchase. Marketed for children from newborn up to age 14. | Children’s fur gloves rented for a performance |
| Z-CAP356 | Fur clothing rental | The rental of fur clothing for a limited period, rather than its purchase. | Fur coat rental for a formal event; fur stole rental |
| Z-CAP357 | Fur clothing rental (children) | The rental of children’s fur clothing for a limited period, rather than its purchase. Marketed for children from newborn up to age 14. | Child’s fur cape rented for a wedding |
| Z-CAP400 | Maternity clothing | Clothing designed to be worn during pregnancy or after childbirth, including nursing wear such as nursing bras. | Maternity jeans; nursing bra; maternity dress |
| Z-CAP450 | Protective equipment | Items for human wear designed either for protection of the wearer against injury or disease or for protection against damage or injury of other persons or property, but not suitable for general use. Items used for sports or recreation use the code “Sport or recreational equipment (Z-CAP550).” Use this code when a more specific code does not apply. | Safety harness; welding mask; disposable coveralls |
| Z-CAP451 | Shop apron (protective) | An apron worn to protect the wearer from hazards in a workshop or industrial setting, such as a shop or welding apron. Household aprons use the code “Household apron (Z-CAP101).” | Leather welding apron; heavy-duty shop apron; chemical-resistant apron |
| Z-CAP452 | Protective body equipment | Items worn to protect the body from injury in hazardous settings, such as safety belts and harnesses, chemical-resistant suits, and cut-resistant sleeves. | Fall arrest harness; chemical splash suit; cut-resistant sleeves |
| Z-CAP453 | Breathing protection | Breathing masks and paint or dust respirators that protect the wearer from inhaling hazardous particles, fumes, or vapors. | N95 respirator; half-face paint respirator; disposable dust mask |
| Z-CAP454 | Clean room apparel | Garments and coverings worn in clean rooms to protect products or processes from contamination, such as coveralls, hoods, and shoe covers. | Tyvek clean room coverall; bouffant cap; disposable shoe covers |
| Z-CAP455 | Face and eye protection | Face shields, safety glasses, and goggles that protect the face and eyes from impact, chemicals, or debris. | Face shield; safety glasses; chemical splash goggles |
| Z-CAP456 | Protective gloves | Gloves designed for protection against injury that are not suitable for general use, such as welding gloves and metal mesh boning gloves. | Welding gloves; metal mesh boning gloves; cut-resistant work gloves |
| Z-CAP457 | Head protection | Hard hats and hard hat liners that protect the head from falling objects and impact. | Hard hat; hard hat winter liner; bump cap |
| Z-CAP458 | Lab coat | A protective coat worn in laboratories or clinical settings to protect clothing from spills and contamination. | White cotton lab coat; disposable lab coat |
| Z-CAP459 | Noise protection | Ear and hearing protectors that reduce exposure to loud noise. | Industrial earmuffs; foam earplugs; banded hearing protectors |
| Z-CAP460 | Safety clothing | Safety clothing normally worn in hazardous occupations, such as high-visibility, flame-resistant, or chemical-resistant garments. | High-visibility safety vest; flame-resistant coveralls; firefighter turnout gear |
| Z-CAP500 | Shoes (adult, everyday) | Adult shoes for everyday wear, not designed for sports or protection, such as boat shoes, jogging shoes, sandals, boots, slippers, sneakers, and tennis shoes. | Sneakers; sandals; leather boots; slippers |
| Z-CAP501 | Shoe insoles | Insoles worn inside adult shoes for comfort, cushioning, or support. | Dr. Scholl’s gel insoles; memory foam shoe inserts |
| Z-CAP502 | Overshoes | Waterproof covers worn over shoes to protect them from rain, snow, or mud. | Rubber galoshes; waterproof shoe covers |
| Z-CAP503 | Steel-toed shoes | Shoes or boots with a protective steel or similar toe cap. Exempt in Minnesota. | Steel-toe work boots; composite-toe safety shoes |
| Z-CAP550 | Sport or recreational equipment | Items for human use that are worn during an athletic or recreational activity and are not suitable for general use, such as life preservers and vests, skates, skydiving suits, and wetsuits. Use this code when a more specific code does not apply. | Life jacket; skydiving jumpsuit; roller skates |
| Z-CAP551 | Athletic supporter | A supportive undergarment worn by athletes to protect the groin, also called a jockstrap. | Jockstrap; athletic cup with supporter |
| Z-CAP552 | Sports body protection | Pads and guards worn to protect the body during sports, such as shoulder pads, shin guards, hand and elbow guards, and chest protectors. | Football shoulder pads; soccer shin guards; elbow pads |
| Z-CAP553 | Sports face and eye protection | Face guards, mouth guards, and eye protection such as sports goggles, worn during athletic or recreational activities. | Mouth guard; ski goggles; racquetball eye guards |
| Z-CAP554 | Sports gloves | Gloves designed for a sport, such as baseball, batting, golf, racquet, bowling, boxing, and hockey gloves. | Rawlings baseball glove; golf glove; boxing gloves |
| Z-CAP555 | Cloth gloves | Cloth or fabric gloves for light-duty tasks and outdoor activities, such as cotton utility gloves. | Cotton jersey gloves; canvas utility gloves |
| Z-CAP556 | Gardening gloves | Gloves designed to protect the hands while gardening or doing yard work. | Nitrile-coated gardening gloves; rose-pruning gauntlets |
| Z-CAP557 | Leather work gloves | Leather gloves for work, yard, or outdoor use, such as leather work or ranch gloves. | Leather work gloves; cowhide ranch gloves |
| Z-CAP558 | Rubber gloves | Rubber or latex gloves used for cleaning, dishwashing, or similar tasks. | Playtex dishwashing gloves; latex cleaning gloves |
| Z-CAP559 | Sports helmet | A helmet worn for protection during athletic or recreational activities, such as bicycling, skiing, football, or hockey. | Bicycle helmet; ski helmet; football helmet |
| Z-CAP560 | Sports shoes | Shoes designed for a sport or performance activity and not suitable for general use, such as ice skates, ballet slippers, cleats, tap shoes, and ski boots. | Soccer cleats; ice skates; ballet slippers; ski boots |
| Z-CAP561 | Swim cap | A close-fitting cap, also called a bathing cap, worn while swimming to keep hair dry or reduce drag. | Silicone swim cap; latex bathing cap |
| Z-CAP562 | Wetsuit or drysuit | Insulating suits worn for water sports such as diving, surfing, and paddling, including neoprene wetsuits and waterproof drysuits. | O’Neill neoprene wetsuit; diving drysuit; shorty spring suit |
| Z-CAP600 | Swimwear | Clothing designed for swimming or water activities, such as swimsuits, swim trunks, and rash guards. | One-piece swimsuit; swim trunks; rash guard |
| Z-CAP601 | Swimwear (children) | Clothing for children designed for swimming or water activities, such as swimsuits, swim trunks, and rash guards. Marketed for children from newborn up to age 14. | Kids’ swim trunks; girls’ one-piece swimsuit; children’s rash guard |
| Z-CAP650 | Uniforms | Standardized clothing worn by members of a group or organization. Use this code when a more specific code does not apply. | Club uniform; volunteer organization shirt and pants |
| Z-CAP651 | Activity uniform | Uniforms worn for organized group activities, such as band or camping uniforms. | Marching band uniform; Scouts uniform; summer camp uniform |
| Z-CAP652 | Athletic uniform | Uniforms worn by players on sports teams. Does not include school gym uniforms, which use the code “School uniform (Z-CAP655).” | Baseball team jersey and pants; soccer team kit; cheerleading uniform |
| Z-CAP653 | Religious clothing | Clothing worn for religious services or by members of religious orders, such as choir robes, clergy vestments, and altar server robes. | Choir robe; clergy vestments; altar server alb |
| Z-CAP654 | Uniform rental | The rental of uniforms for a limited period, including uniform rental services that supply garments to businesses. | Industrial uniform rental service; rented marching band uniforms |
| Z-CAP655 | School uniform | School uniforms, including school gym uniforms and graduation caps and gowns. | School uniform polo and khakis; school gym uniform; graduation cap and gown |
| Z-CAP656 | Work uniform | Uniforms worn for work, such as firefighter, nurse, and police uniforms. | Nurse scrubs; police uniform; firefighter station uniform |
| Z-CAP700 | Used apparel | Previously owned apparel. If apparel is exempt, used apparel is also presumed exempt. | Thrift store jeans; consignment designer jacket; secondhand dress |
| Z-CAP701 | Used apparel (children) | Previously owned apparel for children. If apparel is exempt, used apparel is also presumed exempt. Marketed for children from newborn up to age 14. | Consignment kids’ clothing; secondhand children’s winter coat |
Baby & Toddler Products
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-TPP001 | Baby and toddler products | Products designed or marketed for babies and toddlers, such as nursery, feeding, and safety items. Use this code when a more specific code does not apply. Baby and toddler clothing uses the code “Baby and toddler clothing (Z-CAP204)”; diapers use the code “Children’s diapers (Z-TPP002)”; breast pumps use the code “Breast pump (Z-MED002).” | Baby stroller; crib; baby monitor |
| Z-TPP002 | Children’s diapers | Disposable or reusable absorbent garments designed to be worn by infants and young children to manage and contain urine and feces. Includes single-use diapers, reusable cloth diapers, and reusable diaper inserts. | Pampers Swaddlers; Huggies Little Movers; cloth diapers with inserts |
| Z-TPP003 | Baby bottle | A feeding bottle designed for babies and young children, usually with a nipple, used to hold and dispense breast milk, formula, or other liquids. | Dr. Brown’s baby bottle; Philips Avent Natural baby bottle; Comotomo silicone baby bottle; glass baby bottle with nipple |
| Z-TPP004 | Baby wipes | Disposable, pre-moistened wipes designed and marketed for cleaning babies and young children, such as during diaper changes. Other personal hygiene wipes use the code “Personal care products (Z-TPP015).” | Huggies Natural Care baby wipes; Pampers Sensitive baby wipes; WaterWipes; travel-size baby wipes pack |
Camping
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-CFH100 | Camping gear | Gear and accessories designed and marketed for camping, such as shelter, sleeping, cooking, seating, and lighting equipment. Use this code when a more specific code does not apply. | Camping cookware set; folding camp table; tent stakes |
| Z-CFH101 | Collapsible camping chair | A portable chair that folds or collapses for carrying and storage, designed for camping and outdoor use. | Coleman folding quad chair; Helinox Chair One; folding camp chair with cup holder |
| Z-CFH102 | Portable hammock | A hammock designed to be carried and hung outdoors with straps or a portable stand, for camping or recreation. | ENO DoubleNest hammock; parachute nylon camping hammock with tree straps |
| Z-CFH103 | Camping lantern or flashlight | Portable lanterns and flashlights used for lighting at a campsite or outdoors. | Coleman LED camping lantern; handheld flashlight; rechargeable camp lantern |
| Z-CFH104 | Sleeping bag | An insulated, padded bag designed for sleeping outdoors or while camping. | Mummy sleeping bag; rectangular camping sleeping bag; children’s sleeping bag |
| Z-CFH105 | Camping stove | A portable stove designed for cooking outdoors at a campsite, fueled by propane, butane, or similar fuel. | Coleman two-burner propane stove; Jetboil backpacking stove; single-burner butane stove |
| Z-CFH106 | Camping tent | A portable shelter made of fabric supported by poles, designed for camping. | Coleman Sundome four-person tent; backpacking tent; pop-up camping tent |
Fishing
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-CFH200 | Fishing gear | Equipment and supplies designed and marketed for recreational fishing. Use this code when a more specific code does not apply. | Landing net; rod holder; fish stringer |
| Z-CFH201 | Fishing apparel | Clothing such as belts, pants, jackets, hats, gloves, mittens, face masks, and thermal underwear manufactured and marketed as being primarily for wear or use while fishing. | UPF fishing shirt; fishing gloves; fishing hat with neck flap |
| Z-CFH202 | Fishing bag | A wader bag, tote, or other bag specifically manufactured to be used while fishing. | Wader storage bag; fishing tote bag; fly fishing sling pack |
| Z-CFH203 | Fishing bait and lures (not live) | Artificial lures and bait that is not alive, such as preserved, frozen, or prepared bait. Live bait uses the code “Live bait (Z-CFH204).” | Soft plastic worms; spinnerbait lure; frozen shrimp bait; scented dough bait |
| Z-CFH204 | Live bait | Live animals sold for use as fishing bait. | Nightcrawlers; live minnows; crickets; live shrimp |
| Z-CFH205 | Fishing reel | A device attached to a fishing rod to wind, store, and release fishing line. | Spinning reel; baitcasting reel; fly reel |
| Z-CFH206 | Fishing rod | A flexible pole used with a reel and line to catch fish. | Ugly Stik spinning rod; fly rod; telescopic fishing rod |
| Z-CFH207 | Fishing tackle | Terminal tackle and small accessories used to rig fishing line, such as hooks, sinkers and weights, swivels, floats and bobbers, leaders, and fishing line. Lures use the code “Fishing bait and lures (not live) (Z-CFH203).” | Hook assortment; split-shot sinkers; bobbers; monofilament fishing line |
| Z-CFH208 | Tackle box or bag | A box or bag designed to organize, store, and carry fishing tackle. | Plano tackle box; soft tackle bag with utility trays |
| Z-CFH209 | Fishing tool | Hand tools designed and marketed for fishing, such as fishing pliers, line cutters, hook removers, fish grips, and fish scales. | Fishing pliers; fish lip grip; hook remover; digital fish scale |
| Z-CFH210 | Fishing equipment repair tools and kits | Tools and kits manufactured and marketed as being primarily for use in repairing fishing equipment and apparel. | Rod tip repair kit; wader patch kit; reel maintenance kit |
Hunting
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-CFH300 | Hunting gear | Equipment and supplies designed and marketed for hunting. Use this code when a more specific code does not apply. | Game calls; scent eliminator spray; field dressing gloves |
| Z-CFH301 | Hunting apparel | Clothing such as belts, pants, jackets, hats, gloves, mittens, face masks, and thermal underwear manufactured and marketed as being primarily for wear or use while hunting. | Insulated hunting jacket; blaze orange hat; hunting gloves |
| Z-CFH302 | Hunting bag | Bags designed to carry harvested game or hunting gear, such as game bags, blind bags, and hunting backpacks. Firearm cases use the code “Firearm case (Z-CFH341).” | Game bag; hunting daypack; blind bag |
| Z-CFH303 | Camouflage hunting clothing | Clothing with a camouflage pattern designed and marketed for concealment while hunting. | Realtree camo jacket; Mossy Oak camo pants; ghillie suit |
| Z-CFH304 | Hunting belt | A belt designed for hunting to carry gear such as ammunition, knives, or calls. | Shotgun shell belt; hunting belt with gear pouches |
| Z-CFH305 | Hunting vest | A vest designed for hunting, such as a blaze orange safety vest or a vest with game and ammunition pouches. | Blaze orange safety vest; upland bird vest with game pouch; turkey vest |
| Z-CFH306 | Game bait and feed | Deer corn and similar game feed meant to attract animals while hunting. | Deer corn; mineral lick block; deer attractant powder |
| Z-CFH307 | Bow or crossbow | Bows (hand-drawn, handheld, and hand-released) and crossbows. | Compound bow; recurve bow; crossbow |
| Z-CFH308 | Bow and crossbow accessories | Bow and crossbow accessories. Use this code when a more specific code does not apply. | Bow stabilizer; replacement bowstring; arrow rest |
| Z-CFH309 | Bow sight or optic | Sights and optics designed to mount on a bow or crossbow to aid aiming. | Multi-pin bow sight; crossbow scope; peep sight |
| Z-CFH310 | Arrow | A shaft with a point and fletching designed to be shot from a bow. Crossbow projectiles use the codes “Crossbow bolt (Z-CFH311)” or “Crossbow quarrel (Z-CFH312).” | Carbon hunting arrows; aluminum arrows; fletched target arrows |
| Z-CFH311 | Crossbow bolt | A short arrow designed to be shot from a crossbow. | Carbon crossbow bolts; 20-inch crossbow bolts |
| Z-CFH312 | Crossbow quarrel | A crossbow projectile, traditionally with a square or four-sided head. ‘Quarrel’ is a traditional term for a crossbow bolt. | Traditional square-head crossbow quarrels; replacement quarrels |
| Z-CFH313 | Quiver | A case for holding arrows or bolts, attached to the bow or worn on the body. | Bow-mounted quiver; hip quiver; back quiver |
| Z-CFH314 | Bow release aid | A mechanical release aid that holds and releases the bowstring for a cleaner, more consistent shot. | Wrist-strap index-finger release; thumb-trigger handheld release |
| Z-CFH315 | Archery arm or wrist guard | A guard worn on the bow arm to protect the forearm or wrist from the bowstring. | Leather arm guard; archery wrist guard |
| Z-CFH316 | Bow or crossbow case | A case designed to store and carry a bow or crossbow. | Hard compound bow case; soft crossbow case |
| Z-CFH317 | Hunting equipment cleaning supplies | Cleaning supplies and kits for hunting equipment such as bows, optics, and gear. Supplies for cleaning firearms only use the code “Firearm cleaning supplies (Z-CFH318).” | Optics lens cleaning kit; bowstring cleaner; gear cleaning kit |
| Z-CFH318 | Firearm cleaning supplies | Cleaning supplies and kits designed only for firearms. | Hoppe’s No. 9 gun cleaning kit; bore snake; gun oil and solvent |
| Z-CFH319 | Hunting decoy | A model or replica of an animal used to attract game while hunting. | Duck decoys; turkey decoy; deer decoy |
| Z-CFH320 | Firearm | Handheld guns, rifles, and shotguns that fire fixed cartridges. Does not include antique guns or firearms that do not fire fixed cartridges, so BB guns, air rifles, paintball guns, and toy guns are excluded. | Bolt-action hunting rifle; 12-gauge shotgun; 9mm handgun |
| Z-CFH321 | Firearm accessories | Firearm accessories. Use this code when a more specific code does not apply. | Magazine; Picatinny rail; recoil pad |
| Z-CFH322 | Firearm sight or optic | Sights and optical devices designed to mount on a firearm to aid aiming. | Rifle scope; red dot sight; iron sights |
| Z-CFH323 | Firearm barrel | A replacement or upgrade barrel for a firearm. | Replacement shotgun barrel; threaded pistol barrel |
| Z-CFH324 | Handgun brace | A stabilizing brace that attaches to the rear of a pistol to help support it against the shooter’s forearm. | Pistol stabilizing brace |
| Z-CFH325 | Charging handle | The part used to chamber a round and cycle the action on rifles such as AR-15-style rifles. | Ambidextrous AR-15 charging handle; extended latch charging handle |
| Z-CFH326 | Choke tube | A tube threaded into the muzzle end of a shotgun barrel to control the spread of the shot. | Turkey choke tube; improved cylinder choke; extended choke tube |
| Z-CFH327 | Firearm grip | A grip that attaches to a firearm, such as a pistol grip or vertical foregrip. | Rubber pistol grip; AR-15 pistol grip; vertical foregrip |
| Z-CFH328 | Handguard | The part covering a rifle’s barrel that protects the shooter’s hand from heat and provides mounting points for accessories. | M-LOK free-float handguard; quad rail handguard |
| Z-CFH329 | Gun holster | A holder worn on the body or mounted to carry a handgun. | Leather belt holster; Kydex inside-the-waistband holster; shoulder holster |
| Z-CFH330 | Firearm internal parts | Internal components of a firearm, such as springs, pins, firing pins, extractors, and bolt carrier groups. Triggers use the code “Firearm trigger (Z-CFH337).” | Recoil spring; firing pin; bolt carrier group |
| Z-CFH331 | Rifle stock | The rear portion of a rifle or shotgun that rests against the shooter’s shoulder, sold as a replacement or upgrade. | Synthetic rifle stock; adjustable AR-15 buttstock; wooden shotgun stock |
| Z-CFH332 | Shooting chronograph | A device that measures the velocity of a projectile fired from a firearm or bow. | Garmin Xero C1 Pro chronograph; optical chronograph |
| Z-CFH333 | Pistol slide or revolver cylinder | The slide of a semi-automatic pistol or the cylinder of a revolver, sold as a replacement or upgrade part. | Replacement pistol slide; revolver cylinder |
| Z-CFH334 | Firearm sling | A strap used to carry a rifle or shotgun over the shoulder or across the body. | Two-point rifle sling; padded shotgun sling |
| Z-CFH335 | Firearm stability accessories | Firearm accessories meant to provide stability, such as shooting mats, rests, or bipods. | Bipod; shooting rest; shooting mat; shooting sticks |
| Z-CFH336 | Suppressor | A suppressor or silencer: a device attached to the muzzle of a firearm to reduce the sound and flash of a shot. Suppressors are regulated under the federal National Firearms Act. | Rifle suppressor; pistol suppressor |
| Z-CFH337 | Firearm trigger | A trigger or trigger assembly sold as a replacement or upgrade part for a firearm. | Drop-in AR-15 trigger; aftermarket pistol trigger |
| Z-CFH338 | Ammunition | Ammunition cartridges for firearms, such as shotgun shells and rifle and handgun cartridges. Reloading supplies use the code “Ammunition reloading supplies (Z-CFH339).“ | 12-gauge shotgun shells; .308 rifle cartridges; 9mm handgun rounds |
| Z-CFH339 | Ammunition reloading supplies | Ammunition reloading supplies and accessories used to assemble or reload cartridges. | Reloading press; primers; powder scale; brass casings |
| Z-CFH340 | Ammunition box | A box or can designed to store and carry ammunition. | Metal ammo can; plastic ammunition box |
| Z-CFH341 | Firearm case | A case specifically designed to carry firearms. | Hard rifle case; soft padded shotgun case; pistol case |
| Z-CFH342 | Firearm safe | A safe specifically designed to store and secure firearms. | Gun safe; biometric handgun safe |
| Z-CFH343 | Rangefinder | A handheld or bow-mounted device that measures the distance to a target, used for hunting and shooting. | Laser rangefinder; bow-mounted rangefinder |
| Z-CFH344 | Hunting safety equipment | Safety equipment designed and marketed for hunting and shooting. Use this code when a more specific code does not apply. | Tree stand safety harness; hunter’s emergency whistle |
| Z-CFH345 | Firearm or bow safety attachment | Safety equipment that is mounted or affixed to a firearm or bow. | Trigger lock; cable lock; chamber flag |
| Z-CFH346 | Shooting eye protection | Eye protection designed for hunting and shooting. | Shooting glasses; ballistic safety glasses |
| Z-CFH347 | Shooting hearing protection | Hearing protection designed for hunting and shooting. | Electronic shooting earmuffs; foam earplugs for shooting |
| Z-CFH348 | Shooting target | Targets for shooting or archery practice. | Paper silhouette targets; steel targets; archery foam block target |
| Z-CFH349 | Target thrower | A device that launches clay targets into the air for shotgun practice. | Manual clay target thrower; electric trap machine |
| Z-CFH350 | Hunting tool | Tools manufactured and marketed as being primarily for use in hunting, such as field dressing and game processing tools. Hunting knives use the code “Hunting knife (Z-CFH351).” | Field dressing kit; game processing saw; deer drag |
| Z-CFH351 | Hunting knife | A knife designed and marketed for hunting, such as for field dressing and skinning game. | Fixed-blade hunting knife; gut hook knife; folding hunting knife |
| Z-CFH352 | Archery and firearm repair tools | Tools manufactured and marketed as being primarily for use in repairing archery and firearm equipment. | Gunsmith screwdriver set; bow press; bowstring serving tool |
| Z-CFH353 | Tree stand or hunting blind | Elevated platforms that attach to trees, and blinds that conceal hunters from game. | Ladder stand; hang-on tree stand; pop-up ground blind |
Health Care Products
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-MED000 | Health care products | Products used for health care, first aid, or medical purposes. Use this code when a more specific code does not apply. | Adhesive bandages; digital thermometer; heating pad; first aid kit |
| Z-MED001 | Braces and supports | A corrective or supportive device worn on the body to prevent or correct physical deformity or malfunction, or to support a weak or deformed portion of the body. Includes splints and orthopedic supports. | Knee brace; wrist splint; back support brace; ankle brace |
| Z-MED002 | Breast pump | A pump device designed or marketed to be used to express milk from a human breast, including manual and electric pumps. | Medela Pump in Style; Spectra S1 electric breast pump; manual breast pump |
| Z-MED003 | Corrective eyewear (non-prescription) | Eyeglasses or contact lenses specifically designed to correct refractive errors in a person’s vision, sold without a prescription, such as over-the-counter reading glasses. Prescription eyewear uses the code “Prescription eyeglasses and contact lenses (Z-MED004).” | Drugstore reading glasses (+1.50); folding pocket readers |
| Z-MED004 | Prescription eyeglasses and contact lenses | Eyeglasses or contact lenses made or dispensed under a prescription from a licensed eye care practitioner. | Prescription eyeglasses from Warby Parker; Acuvue contact lenses; prescription sunglasses |
| Z-MED005 | Diabetic supplies | Supplies used by people with diabetes to monitor blood glucose and administer insulin, such as glucose test strips, lancets, blood glucose meters, insulin syringes, and pen needles. | Accu-Chek glucose test strips; lancets; insulin syringes; FreeStyle blood glucose meter |
| Z-MED006 | Durable medical equipment | Equipment, including repair and replacement parts, that can withstand repeated use, is primarily and customarily used to serve a medical purpose, generally is not useful to a person in the absence of illness or injury, and is not worn in or on the body. Mobility enhancing equipment uses the code “Mobility enhancing equipment (Z-MED008).” | Hospital bed; oxygen concentrator; nebulizer; CPAP machine |
| Z-MED007 | Incontinence underpads | An absorbent product, not worn on the body, designed to protect furniture or other tangible personal property from soiling or damage due to human incontinence. | Disposable bed underpads; washable chair pads; incontinence mattress pads |
| Z-MED008 | Mobility enhancing equipment | Equipment, including repair and replacement parts, primarily and customarily used to provide or increase the ability to move from one place to another, appropriate for use in a home or a motor vehicle, and not generally used by persons with normal mobility. Excludes motor vehicles and equipment normally provided by a motor vehicle manufacturer. Durable medical equipment uses the code “Durable medical equipment (Z-MED006).” | Wheelchair; walker; crutches; vehicle hand controls |
| Z-MED009 | Orthotic insoles | A specialized device worn inside a shoe to provide support, correction, or relief for a physical condition of the foot, including custom-molded orthotics. Comfort insoles use the code “Shoe insoles (Z-CAP501).” | Custom-molded orthotics from a podiatrist; heel cups for plantar fasciitis; corrective arch orthotics |
| Z-MED010 | Prosthetic devices | A replacement, corrective, or supportive device, including repair and replacement parts, worn on or in the body to artificially replace a missing portion of the body, prevent or correct physical deformity or malfunction, or support a weak or deformed portion of the body. | Artificial leg; artificial eye; breast prosthesis |
Personal Care
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-TPP015 | Personal care products | Consumer goods designed and used for maintaining personal hygiene, health, and appearance. Use this code when a more specific code does not apply. | Shampoo; toothpaste; body lotion; razors |
| Z-TPP016 | Antiperspirant (labeled as an OTC drug) | Antiperspirants that carry an over-the-counter drug label with a ‘Drug Facts’ panel. | Secret Clinical Strength antiperspirant; Dove antiperspirant stick; Certain Dri antiperspirant |
| Z-TPP017 | Feminine hygiene products | Products specifically designed for managing menstrual hygiene, such as sanitary pads, tampons, menstrual cups, and pantyliners. | Tampax tampons; Always pads; DivaCup menstrual cup; pantyliners |
Pet Supplies
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-PET000 | Pet supplies | Products for the care of domestic animals, such as toys, beds, leashes, litter, and grooming supplies. Use this code when a more specific code does not apply. | Dog leash; cat litter; pet bed; aquarium filter |
| Z-PET001 | Pet medicine (non-prescription) | Medicines for domestic animals sold without a prescription. Flea and tick products use the code “Pet flea and tick products (Z-PET003).” | Over-the-counter dog dewormer; pet hydrocortisone spray |
| Z-PET002 | Pet medicine (prescription) | Medicines for domestic animals dispensed under a veterinarian’s prescription. | Apoquel; Rimadyl prescribed by a veterinarian; Heartgard heartworm preventive |
| Z-PET003 | Pet flea and tick products | Pet supplies for controlling fleas, ticks, and similar pests, such as topical treatments, collars, shampoos, and sprays. | Frontline Plus; Seresto flea and tick collar; flea shampoo |
| Z-PET004 | Pet food | Food for domestic animals. | Purina Dog Chow; Fancy Feast cat food; pet bird seed |
| Z-PET005 | Pet food supplements (non-prescription) | Food supplements for domestic animals sold without a prescription. | Joint supplement chews for dogs; fish oil for pets; probiotic powder for cats |
| Z-PET006 | Pet food supplements (prescription) | Food supplements for domestic animals dispensed under a veterinarian’s prescription. | Prescription joint supplement dispensed by a veterinarian; prescription vitamin supplement for pets |
Pharmaceuticals
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-TPP010 | Over-the-counter drugs | Drugs sold without a prescription that carry a label identifying the product as a drug as required by 21 C. F.R. 201.66, with a ‘Drug Facts’ panel or a statement of the active ingredients. A drug is a compound or preparation, other than food, dietary supplements, or alcoholic beverages, intended to diagnose, cure, mitigate, treat, or prevent disease or to affect the structure or function of the body. | Acetaminophen tablets (Tylenol); Claritin allergy tablets; cough syrup |
| Z-TPP011 | Prescription drugs | Drugs dispensed under a prescription: an order, formula, or recipe issued orally, in writing, electronically, or by other means by a practitioner licensed to prescribe. | Amoxicillin filled at a pharmacy; prescription blood pressure medication; prescription inhaler |
Other Tangible Personal Property
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-TPP000 | Tangible personal property | Personal property that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses. Use this code when a more specific code does not apply. | Furniture; kitchenware; home decor; small electronics |
| Z-TPP900 | Nontaxable tangible personal property | Tangible personal property that the business has decided to treat as nontaxable, regardless of how the item would otherwise be classified. Use only when the business has made that decision, not as a default. | Items a business has documented as nontaxable for its own sales |
Food & Beverage
Foods
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-FBV000 | Food for home consumption | General food for home consumption, such as canned food, frozen food, fresh produce, and baking ingredients. Use this code when a more specific code does not apply. | Fruits and vegetables (fresh, frozen, canned, or vacuum sealed); breakfast cereals; flour; sugar; uncooked or frozen pizza; condiments; spices; salad kits without the dressing already mixed in |
| Z-FBV200 | Candy | 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; does not include a preparation containing flour and shall require no refrigeration. | Chocolate; hard candy; gummy candy; caramel candy; toffee; taffy |
| Z-FBV205 | Snack food | Supplemental meal items that are not an entire meal on their own. | Corn/potato chips; pretzels; cheese/meat sticks; cheese dip; fruit/granola bars; dried sugared fruit; nuts and seeds that have been salted, roasted, or otherwise seasoned; ready-to-eat pudding; ice cream |
| Z-FBV300 | Dietary supplement | Any product, other than tobacco, intended to supplement the diet that includes a vitamin, mineral, herb or other botanical, an amino acid, or a dietary substance used to supplement a human diet by increasing total dietary intake. It is not a sole item of a meal. It is required to be labeled as a dietary supplement with an identifiable “Supplement Facts” label. Prescription is not required. | Vitamin D pills; calcium capsules; fish oil capsules; protein powders; turmeric powder; multivitamins |
| Z-FBV400 | Prepared food | Prepared food for immediate consumption. Food is usually consumed on the premises or eating utensils/containers are provided when the food is picked up. Prepared food includes food in a heated state or heated by the seller, or food that is prepared by combining 2 or more food ingredients for sale as a single item. | Hot pizza; hot coffee; rotisserie chicken |
Beverages
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-FBV100 | Sweetened, non-carbonated beverage | A nonalcoholic beverage with natural or artificial sweeteners that does not contain (1) milk or milk substitutes, or (2) greater than 50% vegetable or fruit juice by volume. The beverage is not carbonated. Sweetened juice that is 50% or less juice by volume is considered a soda. | Lemonade or Arizona sweet tea sold in a non-single-serve bottle |
| Z-FBV101 | Sweetened, non-carbonated beverage (single serving) | A nonalcoholic beverage with natural or artificial sweeteners that does not contain (1) milk or milk substitutes, or (2) greater than 50% vegetable or fruit juice by volume. The beverage is not carbonated. Sweetened juice that is 50% or less juice by volume is considered a soda. Beverage is sold in a single-serving container. | Powerade 12oz bottle |
| Z-FBV102 | Sweetened, carbonated beverage | A nonalcoholic beverage with natural or artificial sweeteners that does not contain (1) milk or milk substitutes, or (2) greater than 50% vegetable or fruit juice by volume. The beverage is carbonated. Sweetened juice that is 50% or less juice by volume is considered a soda. | Coca-Cola, Pepsi, Mountain Dew sold in a non-single-serve bottle |
| Z-FBV103 | Sweetened, carbonated beverage (single serving) | A nonalcoholic beverage with natural or artificial sweeteners that does not contain (1) milk or milk substitutes, or (2) greater than 50% vegetable or fruit juice by volume. The beverage is carbonated. Sweetened juice that is 50% or less juice by volume is considered a soda. Beverage is sold in a single-serving container. | Coca-Cola, Pepsi, Mountain Dew sold in a single-serve bottle or can |
| Z-FBV105 | Sweetened, non-carbonated beverage with some milk | A nonalcoholic beverage with natural or artificial sweeteners that contains 1% to 49% milk (or a milk substitute). The beverage is not carbonated. | Inotea Bubble Tea brown sugar multi-pack |
| Z-FBV106 | Sweetened, non-carbonated beverage with some milk (single serving) | A nonalcoholic beverage with natural or artificial sweeteners that contains 1% to 49% milk (or a milk substitute). The beverage is not carbonated. Beverage is sold in a single-serving container. | Boba Cat Boba Tea |
| Z-FBV107 | Sweetened, carbonated beverage with some milk | A nonalcoholic beverage with natural or artificial sweeteners that contains 1% to 49% milk (or a milk substitute) and the beverage is carbonated. | Lotte Milkis 2L bottle |
| Z-FBV108 | Sweetened, carbonated beverage with some milk (single serving) | A nonalcoholic beverage with natural or artificial sweeteners that contains 1% to 49% milk (or a milk substitute) and the beverage is carbonated. Beverage is sold in a single-serving container. | Lotte Milkis 500ml bottle |
| Z-FBV110 | Flavored, carbonated beverage | Naturally or artificially flavored beverage that is not sweetened and is carbonated. | LaCroix multi-pack |
| Z-FBV111 | Flavored, carbonated beverage (single serving) | Naturally or artificially flavored beverage that is not sweetened and is carbonated. Beverage is sold in a single-serving container. | Strawberry Bubly |
| Z-FBV115 | Flavored, non-carbonated beverage | Naturally or artificially flavored beverage that is not sweetened and is not carbonated. | Hint fruit-infused bottled water multi-pack |
| Z-FBV116 | Flavored, non-carbonated beverage (single serving) | Naturally or artificially flavored beverage that is not sweetened and is not carbonated. Beverage is sold in a single-serving container. | Splash wild-berry water |
| Z-FBV120 | Powdered drink mix | Products such as syrups, crystals, powders, and flavorings for making beverages that are added to water to form a non-fruit-flavored beverage (vanilla, chocolate, instant coffee, flavored coffee or tea) or added to a liquid other than water. This excludes powdered milk and infant formula. | Instant coffee; dry tea; tea bags; hot cocoa powder; instant teas; lemon and other fruit-flavored iced-tea powders |
| Z-FBV121 | Fruit-flavored powdered drink mix | Products such as syrups, crystals, powders, and flavorings for making beverages that are added to water to form a fruit-flavored beverage and contain little or no actual fruit juice. Products added to other liquids, such as milk, to form a beverage use the code “Powdered drink mix (Z-FBV120).” | Kool-Aid powder |
| Z-FBV125 | Plain water | Plain water. No carbonation, flavoring, or sweeteners. | Fiji water multi-pack |
| Z-FBV126 | Plain water (single serving) | Plain water. No carbonation, flavoring, or sweeteners. Beverage is sold in a single-serving container. | Deer Park 8oz water |
| Z-FBV130 | Plain, carbonated water | Carbonated water without flavoring or sweeteners. | S. Pellegrino sparkling natural mineral water (unflavored) multi-pack |
| Z-FBV131 | Plain, carbonated water (single serving) | Carbonated water without flavoring or sweeteners. Beverage is sold in a single-serving container. | Polar seltzer water 12oz can |
| Z-FBV135 | Juice (70%-99%) | Fruit or vegetable drink, ade, nectar, or cocktail with 70% to 99% natural juices. It can be seasoned with salt or spice, or unseasoned. It is not sweetened. This includes concentrates that become a drink fitting this category. | Fruit juice with 70% to 99% natural juice content and without additional sweeteners sold in a non-single-serve bottle or can |
| Z-FBV136 | Juice (70%-99%) (single serving) | Fruit or vegetable drink, ade, nectar, or cocktail with 70% to 99% natural juices. It can be seasoned with salt or spice, or unseasoned. It is not sweetened. This includes concentrates that become a drink fitting this category. Beverage is sold in a single-serving container. | Fruit juice with 70% to 99% natural juice content and without additional sweeteners sold in a single-serve bottle or can |
| Z-FBV137 | Sweetened juice (70%-99%) | Fruit or vegetable drink, ade, nectar, or cocktail with 70% to 99% natural juices that is sweetened. This includes concentrates that become a drink fitting this category. | Sweetened fruit juice with 70% to 99% natural juice content sold in a non-single-serve bottle or can |
| Z-FBV138 | Sweetened juice (70%-99%) (single serving) | Fruit or vegetable drink, ade, nectar, or cocktail with 70% to 99% natural juices that is sweetened. This includes concentrates that become a drink fitting this category. Beverage is sold in a single-serving container. | Sweetened fruit juice with 70% to 99% natural juice content sold in a single-serve bottle or can |
| Z-FBV140 | Juice (51%-69%) | Fruit or vegetable drink, ade, nectar, or cocktail with 51% to 69% natural juices. It can be seasoned with salt or spice, or unseasoned. It is not sweetened. This includes concentrates that become a drink fitting this category. | Fruit juice with 51% to 69% natural juice content and without additional sweeteners sold in a non-single-serve bottle or can |
| Z-FBV141 | Juice (51%-69%) (single serving) | Fruit or vegetable drink, ade, nectar, or cocktail with 51% to 69% natural juices. It can be seasoned with salt or spice, or unseasoned. It is not sweetened. This includes concentrates that become a drink fitting this category. Beverage is sold in a single-serving container. | Fruit juice with 51% to 69% natural juice content and without additional sweeteners sold in a single-serve bottle or can |
| Z-FBV142 | Sweetened juice (51%-69%) | Fruit or vegetable drink, ade, nectar, or cocktail with 51% to 69% natural juices that is sweetened. This includes concentrates that become a drink fitting this category. | Sweetened fruit juice with 51% to 69% natural juice content sold in a non-single-serve bottle or can |
| Z-FBV143 | Sweetened juice (51%-69%) (single serving) | Fruit or vegetable drink, ade, nectar, or cocktail with 51% to 69% natural juices that is sweetened. This includes concentrates that become a drink fitting this category. Beverage is sold in a single-serving container. | Sweetened fruit juice with 51% to 69% natural juice content sold in a single-serve bottle or can |
| Z-FBV145 | Juice (25%-50%) | Fruit or vegetable drink, ade, nectar, or cocktail with 25% to 50% natural juices. It can be seasoned with salt or spice, or unseasoned. It is not sweetened. A sweetened juice with 25% to 50% natural juice uses the codes “Sweetened, non-carbonated beverage (Z-FBV100)” or “Sweetened, carbonated beverage (Z-FBV102)” instead of a juice code. This includes concentrates that become a drink fitting this category. | Fruit juice with 25% to 50% natural juice content sold in a non-single-serve bottle or can |
| Z-FBV146 | Juice (25%-50%) (single serving) | Fruit or vegetable drink, ade, nectar, or cocktail with 25% to 50% natural juices. It can be seasoned with salt or spice, or unseasoned. It is not sweetened. A sweetened juice with 25% to 50% natural juice uses the codes “Sweetened, non-carbonated beverage (single serving) (Z-FBV101)” or “Sweetened, carbonated beverage (single serving) (Z-FBV103)” instead of a juice code. This includes concentrates that become a drink fitting this category. Beverage is sold in a single-serving container. | Fruit juice with 25% to 50% natural juice content sold in a single-serve bottle or can |
| Z-FBV150 | Juice (10%-24%) | Fruit or vegetable drink, ade, nectar, or cocktail with 10% to 24% natural juices. It can be seasoned with salt or spice, or unseasoned. It is not sweetened. A sweetened juice with 10% to 24% natural juice uses the codes “Sweetened, non-carbonated beverage (Z-FBV100)” or “Sweetened, carbonated beverage (Z-FBV102)” instead of a juice code. This includes concentrates that become a drink fitting this category. | Fruit juice with 10% to 24% natural juice content sold in a non-single-serve bottle or can |
| Z-FBV151 | Juice (10%-24%) (single serving) | Fruit or vegetable drink, ade, nectar, or cocktail with 10% to 24% natural juices. It can be seasoned with salt or spice, or unseasoned. It is not sweetened. A sweetened juice with 10% to 24% natural juice uses the codes “Sweetened, non-carbonated beverage (single serving) (Z-FBV101)” or “Sweetened, carbonated beverage (single serving) (Z-FBV103)” instead of a juice code. This includes concentrates that become a drink fitting this category. Beverage is sold in a single-serving container. | Fruit juice with 10% to 24% natural juice content sold in a single-serve bottle or can |
| Z-FBV155 | Juice (1%-9%) | Fruit or vegetable drink, ade, nectar, or cocktail with 9% or less natural juices. It can be seasoned with salt or spice, or unseasoned. It is not sweetened. A sweetened juice with 1% to 9% natural juice uses the codes “Sweetened, non-carbonated beverage (Z-FBV100)” or “Sweetened, carbonated beverage (Z-FBV102)” instead of a juice code. This includes concentrates that become a drink fitting this category. | Fruit juice with 1% to 9% natural juice content sold in a non-single-serve bottle or can |
| Z-FBV156 | Juice (1%-9%) (single serving) | Fruit or vegetable drink, ade, nectar, or cocktail with 9% or less natural juices. It can be seasoned with salt or spice, or unseasoned. It is not sweetened. A sweetened juice with 1% to 9% natural juice uses the codes “Sweetened, non-carbonated beverage (single serving) (Z-FBV101)” or “Sweetened, carbonated beverage (single serving) (Z-FBV103)” instead of a juice code. This includes concentrates that become a drink fitting this category. Beverage is sold in a single-serving container. | Fruit juice with 1% to 9% natural juice content sold in a single-serve bottle or can |
| Z-FBV160 | Unsweetened tea | Liquid tea that is not sweetened or carbonated. Served in a can or bottle. Not served hot. | Lipton Pure Leaf unsweetened tea multi-pack |
| Z-FBV161 | Unsweetened tea (single serving) | Liquid tea that is not sweetened or carbonated. Served in a can or bottle. Not served hot. Beverage is sold in a single-serving container. | Lipton Pure Leaf unsweetened tea 18.5oz bottle |
| Z-FBV165 | Flavored milk | Milk and milk-based beverages where milk is the main ingredient that are flavored (such as with fruit, chocolate, vanilla, or caramel). Non-animal source beverages such as soy or rice beverages use the codes “Fruit-flavored plant milk (Z-FBV170),” “Fruit-flavored plant milk with less than 25% juice content (Z-FBV172),” or “Non-fruit-flavored plant milk (Z-FBV175).” This category is for multiples of single servings pre-packaged by the manufacturer or in containers exceeding a single serving. Single servings use the code “Flavored milk (single serving) (Z-FBV166).” | Horizon strawberry milk multi-pack |
| Z-FBV166 | Flavored milk (single serving) | Single serving of milk and milk-based beverages where milk is the main ingredient that are flavored (such as with fruit, chocolate, vanilla, or caramel). Non-animal source beverages such as soy or rice beverages use the codes “Fruit-flavored plant milk (single serving) (Z-FBV171),” “Fruit-flavored plant milk with less than 25% juice content (single serving) (Z-FBV173),” or “Non-fruit-flavored plant milk (single serving) (Z-FBV176).” Beverage is sold in a single-serving container. | Nesquik chocolate milk 8oz bottle |
| Z-FBV170 | Fruit-flavored plant milk | Non-dairy product advertised as a milk alternative with fruit flavoring. | Califia Farms Strawberry Refresher 48oz bottle |
| Z-FBV171 | Fruit-flavored plant milk (single serving) | Non-dairy product advertised as a milk alternative with fruit flavoring. Single serving. Beverage is sold in a single-serving container. | Mooala Strawberry Banana single-serve container |
| Z-FBV172 | Fruit-flavored plant milk with less than 25% juice content | Non-dairy product advertised as a milk alternative with fruit flavoring and 1% to 24% fruit juice content. | Almond-mango blend drink with 15% fruit juice sold in a non-single-serve bottle or can |
| Z-FBV173 | Fruit-flavored plant milk with less than 25% juice content (single serving) | Non-dairy product advertised as a milk alternative with fruit flavoring and 1% to 24% fruit juice content. Beverage is sold in a single-serving container. | Almond-mango blend drink with 15% fruit juice sold in a single-serve bottle or can |
| Z-FBV175 | Non-fruit-flavored plant milk | Non-dairy product advertised as a milk alternative without fruit flavoring. | Almond Breeze half gallon container |
| Z-FBV176 | Non-fruit-flavored plant milk (single serving) | Non-dairy product advertised as a milk alternative without fruit flavoring. Beverage is sold in a single-serving container. | Silk almond milk 8oz container |
| Z-FBV180 | Sweetened, carbonated juice | Sweetened, carbonated juice with 51% or more natural juice. | Welch’s sparkling red grape 25.4oz bottle |
| Z-FBV181 | Sweetened, carbonated juice (single serving) | Sweetened, carbonated juice with 51% or more natural juice. Beverage is sold in a single-serving container. | Martinelli’s sparkling apple cider 8.4oz bottle |
Services
General Services
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-SRV000 | General services | Services in general: work or labor performed for a customer where the main object of the transaction is the service itself, not tangible goods. Use this code when a more specific code does not apply. | Event planning; house cleaning; errand and concierge services |
| Z-SRV001 | Admissions | Charges for the right or privilege to enter, attend, or use a place, event, or facility, such as an entertainment, amusement, sporting, cultural, or recreational venue. | Concert or sporting event tickets; museum or zoo entry; amusement park day pass |
| Z-SRV002 | Installation of tangible personal property | Charges for installing tangible personal property, such as setting up, mounting, or connecting an item so it is ready for use, when billed for the installation service. This does not apply to capital improvement work. Note that installing or configuring software uses the code “Technical support (Z-SRV007).” | Mounting a television on a wall; installing a dishwasher; hooking up a washer and dryer |
| Z-SRV003 | Optional gratuity (tips) | A tip or gratuity that the customer chooses to pay, in an amount the customer decides, for the employees who provided the service. Mandatory service charges are not optional gratuities. | Tip added on a restaurant receipt; tip to a hair stylist; driver tip on a delivery order |
| Z-SRV004 | Personal services | Services performed on a person to care for their appearance, grooming, or well-being, such as hair, nail, skin, and massage services. | Haircut, coloring, and styling; manicure and pedicure; facial or massage |
| Z-SRV005 | Specially licensed professional services | Services provided by licensed or specially trained professionals that rely mainly on their expertise and judgment, such as accounting, legal, engineering, and architectural services. Any report or document delivered is incidental to the service. | Tax return preparation by a CPA; legal advice from an attorney; structural engineering design |
| Z-SRV006 | Repair of tangible personal property | Services to repair, restore, or maintain tangible personal property so it works as intended, including parts and labor billed as part of the repair. This code excludes automobile repair. | Appliance repair; phone screen replacement; watch or jewelry repair |
| Z-SRV007 | Technical support | The service of installing, configuring, debugging, modifying, testing, or troubleshooting software or hardware, including help desk and remote support. | IT help desk support; remote troubleshooting of a laptop; configuring a home network |
| Z-SRV008 | Optional warranty | An optional warranty contract, purchased separately from the product, in which the seller or a third party agrees to repair or replace the product if it fails during the covered period. For contracts that extend coverage beyond the manufacturer’s warranty, use the code “Optional extended warranty (Z-SRV009).” | Optional one-year protection plan bought with a laptop; optional accidental damage plan for headphones |
| Z-SRV009 | Optional extended warranty | An optional extended warranty or service contract that continues coverage beyond the manufacturer’s original warranty, often administered by a third party and similar to insurance. The customer pays separately for the added coverage. | AppleCare+; three-year extended protection plan on a television; Asurion extended warranty |
Specialized Services
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-SRV500 | Courier service | Services in which a courier picks up and delivers documents, packages, or other items for a customer, billed as a charge for the delivery service itself. Items being delivered are classified under their own codes. | Same-day courier delivery of legal documents; bike messenger service; local package courier service |
| Z-SRV510 | Restocking fee | A fee a seller charges when a customer returns merchandise, to cover the cost of inspecting, handling, and returning the item to inventory. The fee is separate from the price of the item and from any refund. | 15% restocking fee on a returned appliance; restocking fee charged on an opened electronics return; restocking fee on a special-order item return |
| Z-SRV900 | Nontaxable services | Services that the business has decided to treat as nontaxable, regardless of how the service would otherwise be classified. Use only when the business has made that decision, not as a default. | Services a business has documented as nontaxable for its own sales |
| Z-SRV910 | Nontaxable fee | A fee that is not a charge for goods or services, such as a late payment fee, that is treated as nontaxable. | Late payment fee; returned check (NSF) fee; account reinstatement fee |
| Z-SRV911 | Franchise royalty fee | Ongoing royalty fees a franchisee pays a franchisor for the right to use the franchisor’s trademarks, systems, and business model, usually calculated as a percentage of sales. | Monthly royalty of 6% of sales paid by a restaurant franchisee; franchise brand royalty fee |
Digital
General Digital
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-DIG000 | Digital products and services | Digital products and services delivered or accessed electronically, such as downloads, streaming, or online access. Use this code when a more specific code does not apply. | A miscellaneous electronic product that does not match another digital code; a digital service with an unclear delivery method or content type |
| Z-GIFTCARD | Digital gift card | A digital card, code, or certificate sold for a stated dollar value that can be redeemed later for goods or services, converting money into store credit. Use for the sale of the card itself; items bought with the card are classified under their own codes. | $50 Amazon gift card; Starbucks eGift card; restaurant gift certificate |
Audio
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-DIG100 | Digital audio purchase | Digital audio content (music, audiobooks, sound recordings) sold with perpetual ownership rights. Customer receives unlimited access without time restriction. Delivered electronically via download or permanent streaming access. | Buying a music track from iTunes or Amazon Music |
| Z-DIG101 | Digital audio rental | Digital audio content licensed for temporary use during a specified term. Access terminates at end of lease period. Includes rental models and subscription-based audio content where individual works are accessed temporarily. | Streaming a song through Spotify Premium |
Video
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-DIG105 | Digital video purchase | Digital audio-visual content (movies, videos, recorded performances) sold with perpetual ownership rights. Customer receives unlimited access without time restriction. Delivered electronically via download or permanent streaming access. | Buying a movie through Apple TV or Amazon Prime Video for permanent access |
| Z-DIG106 | Digital video rental | Digital audio-visual content licensed for temporary use during a specified term. Access terminates at end of lease period. Includes video rentals and subscription-based streaming where individual titles are accessed temporarily. | Renting a film for 48 hours from Fandango at Home or Amazon |
Books & Textbooks
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-DIG110 | Digital book purchase | Electronic books sold with perpetual ownership rights. Customer receives unlimited access to the digital publication without time restriction. Delivered electronically in formats such as PDF, EPUB, MOBI, or proprietary formats. | Buying an e-book from Kindle or Kobo to own permanently |
| Z-DIG111 | Digital textbook purchase | Educational textbooks in digital format sold with perpetual ownership rights. Includes academic materials, workbooks, and educational reference materials. Customer receives unlimited access without time restriction. | Buying a college e-textbook from VitalSource with perpetual rights |
| Z-DIG112 | Digital book rental | Time-limited access to an e-book through a subscription or rental. | Borrowing an e-book from an online library or Kindle Unlimited |
| Z-DIG113 | Digital textbook rental | Educational textbooks in digital format licensed for temporary use, typically for an academic term or year. Access terminates at end of lease period. | A 180-day access rental from Cengage or Chegg |
Graphics & Photography
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-DIG115 | Digital graphics purchase | Digital graphic files (illustrations, designs, icons, vectors, templates) sold with perpetual ownership rights. Customer receives unlimited access and usage rights without time restriction. Delivered electronically in formats such as JPG, PNG, SVG, AI, or PSD. Digital photographs use the code “Digital photograph purchase (Z-DIG116).” | Buying a stock image from Adobe Stock for ongoing use in marketing |
| Z-DIG116 | Digital photograph purchase | Digital photographic images sold with perpetual ownership or usage rights. Customer receives unlimited access without time restriction. Delivered electronically in formats such as JPG, PNG, TIFF, or RAW. | Purchasing a professional photo download from a photographer’s website |
| Z-DIG117 | Digital graphics rental | Digital graphic files licensed for temporary use during a specified term. Access and usage rights terminate at end of lease period. Common in subscription-based design asset libraries. | Short-term use of stock photos through a subscription plan |
| Z-DIG118 | Digital photograph rental | Digital photographic images licensed for temporary use during a specified term. Access and usage rights terminate at end of lease period. Common in stock photography subscription models. | Temporary use of an image for a campaign from Shutterstock under a limited-use plan |
| Z-DIG120 | Digital greeting card purchase | Electronic greeting cards purchased for permanent retention. Customer can store, resend, and maintain access to the digital card indefinitely. | Buying a customizable card template from Etsy for reuse |
| Z-DIG121 | Digital greeting card limited use | Electronic greeting cards licensed for one-time or temporary use. Access or usage rights are limited to specific timeframe or number of uses. | Sending an e-card through a subscription site like Blue Mountain |
Publishing Content
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-DIG200 | Downloadable digital newspaper subscription | Periodic digital newspaper content delivered on a recurring basis with the ability to download and retain individual issues. Customer can maintain permanent copies of downloaded issues or articles even after subscription ends. | Downloading daily issues from The Wall Street Journal app |
| Z-DIG201 | Non-downloadable digital newspaper subscription | Periodic digital newspaper content delivered on a recurring basis for viewing only during active subscription period. No download capability; access terminates when subscription ends. | Reading NYTimes.com via web access only |
| Z-DIG202 | Digital newspaper single article or issue purchase | The purchase of individual newspaper articles or issues. Customer receives access to specific content without subscribing to the entire newspaper. The issue or article may be downloadable. | Paying per article on a news website |
| Z-DIG205 | Downloadable digital magazine subscription | Periodic digital magazine or journal delivered on a recurring basis with the ability to download and retain individual issues or articles. Customer can maintain permanent copies of downloaded issues or articles even after subscription ends. | Subscribing to a digital edition of National Geographic with offline access |
| Z-DIG206 | Non-downloadable digital magazine subscription | Periodic digital magazine content delivered on a recurring basis for viewing only during active subscription period. No download capability; access terminates when subscription ends. | Reading magazine issues on a publisher’s website through a web-access-only subscription |
| Z-DIG207 | Digital magazine single article or issue purchase | The purchase of individual magazine or journal articles or issues. Customer receives access to specific content without subscribing to the entire magazine. The issue or article may be downloadable. | Buying a single feature from The Atlantic online |
| Z-DIG210 | Digital newsletter based on non-informational services | Electronic newsletters providing marketing, promotional, entertainment, or opinion content. Not primarily focused on data or information services but rather on communication, engagement, or promotional purposes. | A company’s marketing email subscription |
| Z-DIG211 | Digital newsletter based on informational services | Electronic newsletters providing informational content, research, analysis, or data services. Content is primarily factual information, such as market data, research findings, or professional intelligence, delivered periodically. | A financial analysis or research newsletter |
Education & Thinking
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-DIG300 | Live non-interactive course | A live course or class during which the buyer cannot interact with the presenter or other viewers. Supplementary materials, such as PDFs, recordings, software, assignments, or quizzes, may be provided beyond the live instruction. | Watching a one-way broadcast training session |
| Z-DIG301 | Live interactive course | A live course or class during which the buyer can interact with the presenter or other viewers. Supplementary materials, such as PDFs, recordings, software, assignments, or quizzes, may be provided beyond the live instruction. | Attending a live Zoom-based workshop |
| Z-DIG305 | Downloadable prerecorded course | A prerecorded online course or class downloadable for permanent access, with or without supplementary materials such as PDFs, software, assignments, or quizzes. | Buying a video tutorial series from Udemy that can be saved locally |
| Z-DIG306 | Non-downloadable prerecorded course | A prerecorded online course or class delivered with streaming-only access. Customer cannot download or retain permanent copies. Access may be time-limited or perpetual depending on purchase terms. Supplementary materials, such as PDFs, recordings, software, assignments, or quizzes, may be provided in addition to the instruction. | Watching a video course online through Skillshare without downloads |
| Z-DIG310 | Digital training materials purchase | A digital guide, set of instructions, or manual that is used for training purposes. The material is sold with perpetual access rights. Customer receives unlimited access without time restriction. | Buying a downloadable employee training guide |
| Z-DIG311 | Digital training materials rental | Digital training resources licensed for temporary use, often for specific training sessions or time periods. Access may be restricted post-lease. | Accessing corporate training through a platform like LinkedIn Learning |
Gaming
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-DIG400 | Downloadable video game purchase | Digital video game purchased with perpetual ownership rights and delivered via electronic download. Customer can download, install, and access game indefinitely without recurring fees. | Buying a game from Steam or Xbox Store for download and ownership |
| Z-DIG401 | Downloadable video game rental | Digital video game licensed for temporary use during a specified term and delivered via electronic download. Access terminates at end of lease period. Includes rental models and subscription-based game access. | Access to games through Xbox Game Pass or EA Play |
| Z-DIG402 | Streamed video game purchase | Digital video game purchased with perpetual ownership rights and accessed via cloud streaming. Game runs on remote servers; customer streams gameplay without local installation. Access is perpetual but requires internet connection. | A game purchased through a cloud gaming service like NVIDIA GeForce NOW |
| Z-DIG403 | Streamed video game rental | Digital video game licensed for temporary use and accessed via cloud streaming. Game runs on remote servers with time-limited access. Access terminates at end of lease period. | Using PlayStation Plus Premium or Xbox Cloud Gaming with Game Pass Ultimate |
Data & Processing Services
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-DIG500 | Data processing service | Service that involves transformation, analysis, or manipulation of customer-provided data. Provider performs computational operations, calculations, or data transformations and returns processed results. Customer retains ownership of data; service is the processing activity itself. | Payroll processing; data conversion services |
| Z-DIG501 | Data processing service - B2B | Service that involves transformation, analysis, or manipulation of business-provided data. Provider performs computational operations, calculations, or data transformations and returns processed results. Customer retains ownership of data; service is the processing activity itself. | Medical billing companies processing healthcare claims data for hospitals |
| Z-DIG505 | Digital automated processing service | Automated electronic service that processes, analyzes, or transforms data using algorithms or automated systems without significant human intervention. Includes automated document processing, image recognition, automated data extraction, and similar algorithmic services. | Automated image recognition; AI data tagging service |
| Z-DIG506 | Digital automated processing service - B2B | Automated electronic service that processes, analyzes, or transforms data using algorithms or automated systems without significant human intervention. Includes automated document processing, image recognition, automated data extraction, and similar algorithmic services. Use this code if the buyer is a business. | Automated payroll services; automated credit card authorization |
| Z-DIG510 | Data storage service | Service providing electronic storage capacity for customer data. Customer stores files, databases, or information on provider’s servers. The service is the storage capacity and access, not the data itself. The charges are based on storage volume and duration. | Using Google Drive or Dropbox for file storage |
| Z-DIG511 | Data storage service - B2B | Service providing electronic storage capacity for business data. The business stores files, databases, or information on provider’s servers. The service is the storage capacity and access, not the data itself. The charges are based on storage volume and duration. Used by business for data or information processing. | Using cloud storage providers such as Google Workspace or Microsoft OneDrive to store company files and documents |
Streaming & Access
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-DIG515 | Streaming service subscription | Fee charged for access to streaming content library or streaming delivery infrastructure. Includes subscription fees for music streaming, video streaming platforms, or infrastructure fees for content delivery networks. Focus is on the service of streaming rather than individual content items. | Monthly Netflix |
| Z-DIG516 | Streaming service for audio products only | Fee charged for access to streaming content library or streaming delivery for audio streaming. | Spotify subscription |
| Z-DIG520 | Digital membership access | Fee charged for access to website content, web-based applications, or online platforms. Includes membership sites, paywalled content, and subscription-based web access where service is the access capability rather than specific digital products. Newspaper and magazine subscriptions use the codes “Downloadable digital newspaper subscription (Z-DIG200),” “Non-downloadable digital newspaper subscription (Z-DIG201),” “Downloadable digital magazine subscription (Z-DIG205),” or “Non-downloadable digital magazine subscription (Z-DIG206).” Information services use the code “Information service (Z-DIG525).” | Membership fees to dating sites or meal planning sites |
| Z-DIG521 | Digital membership access - B2B | Fee charged to a business to access website content, web-based applications, or online platforms. Includes membership sites, paywalled content, and subscription-based web access where service is the access capability rather than specific digital products. Newspaper and magazine subscriptions use the codes “Downloadable digital newspaper subscription (Z-DIG200),” “Non-downloadable digital newspaper subscription (Z-DIG201),” “Downloadable digital magazine subscription (Z-DIG205),” or “Non-downloadable digital magazine subscription (Z-DIG206).” Information services use the code “Information service - B2B (Z-DIG526).” | Coursera for Business; LinkedIn Learning for organizations; specialized professional development sites |
Information Services
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-DIG525 | Information service | A service in which information of any kind, which has been collected, compiled, or analyzed by the seller, and furnished to the customer. Includes research databases, credit reports, consumer data services, genealogy services, financial information, and other curated information products delivered electronically. Distinguishable from general content by focus on data, research, and specialized information. Excludes personalized information. | Access to genealogy databases; stock quote tools |
| Z-DIG526 | Information service - B2B | Digital information products and services sold to business customers. Includes market research, business intelligence, financial data, legal research, industry reports, professional databases, and other specialized information services. Delivered electronically for business decision-making and operations. | Access to business databases like LexisNexis or Bloomberg |
Cloud Infrastructure
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-DIG530 | Infrastructure as a Service (IaaS) | Infrastructure as a Service (IaaS) is cloud-based infrastructure. Provider offers virtualized computing resources (servers, storage, networking) over the internet. Customer controls operating systems, storage, and deployed applications but not the underlying infrastructure. Customer is charged on a usage or subscription basis. | Personal cloud servers or hobby hosting plans |
| Z-DIG531 | Infrastructure as a Service (IaaS) - B2B | Infrastructure as a Service (IaaS) is cloud-based infrastructure. Provider offers virtualized computing resources (servers, storage, networking) over the internet. Business customer controls operating systems, storage, and deployed applications but not the underlying infrastructure. Business customer is charged on a usage or subscription basis. | Amazon Web Services EC2 instances; Microsoft Azure compute services |
| Z-DIG535 | Platform as a Service (PaaS) | Platform as a Service (PaaS) is a cloud-based platform. Provider offers development and deployment environments in the cloud, including operating systems, programming language execution environments, databases, and web servers. Customer develops and runs applications without managing the underlying infrastructure. Customer is charged on a usage or subscription basis. | App builders; small-scale hosting for individuals |
| Z-DIG536 | Platform as a Service (PaaS) - B2B | Platform as a Service (PaaS) is a cloud-based platform. Provider offers development and deployment environments in the cloud, including operating systems, programming language execution environments, databases, and web servers. Business customer develops and runs applications without managing the underlying infrastructure. Business customer is charged on a usage or subscription basis. | Google Cloud Platform; Heroku |
Software Products
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-DIG600 | Prewritten software with perpetual license delivered electronically | Commercial off-the-shelf software sold to individual consumers with a perpetual license, delivered electronically via download or internet access. Software is pre-developed and sold to multiple customers without modification. Customer receives permanent right to use without recurring fees. | Buying Microsoft Office for download |
| Z-DIG601 | Prewritten software with a perpetual or limited license delivered electronically - B2B | Commercial off-the-shelf software sold or licensed to business customers and delivered electronically. Software is pre-developed and sold to multiple customers without modification. May include perpetual or term licenses depending on agreement. | Enterprise security software downloaded from vendor site |
| Z-DIG602 | Prewritten software with perpetual license delivered on a tangible medium | Commercial off-the-shelf software sold to individual consumers with perpetual license, delivered on physical media (CD, DVD, USB drive). Software is pre-developed and sold to multiple customers without modification. Customer receives permanent right to use without recurring fees. | Boxed copy of Adobe Photoshop on DVD |
| Z-DIG603 | Prewritten software with a perpetual or limited license delivered on a tangible medium - B2B | Commercial off-the-shelf software sold or licensed to business customers and delivered on physical media (CD, DVD, USB drive). Software is pre-developed and sold to multiple customers without modification. May include perpetual or term licenses depending on agreement. | Off-the-shelf accounting software shipped to a business on a USB drive |
| Z-DIG604 | Prewritten software with perpetual license delivered via load-and-leave | Commercial off-the-shelf software sold to individual consumers with perpetual license, installed by vendor on customer’s equipment and then vendor departs. Software is pre-developed and sold to multiple customers without modification. Customer receives permanent right to use without recurring fees. | On-site installation of prewritten software on a customer’s PC |
| Z-DIG605 | Prewritten software with a perpetual or limited license delivered via load-and-leave - B2B | Commercial off-the-shelf software sold or licensed to business customers and installed by vendor on customer’s equipment. Software is pre-developed and sold to multiple customers without modification. May include perpetual or term licenses depending on agreement. | On-site installation of prewritten software for a business |
| Z-DIG610 | Custom software with a perpetual or limited license delivered electronically | Software specifically designed and developed for an individual customer’s unique requirements, delivered electronically. Software is created to customer specifications and not resold to others. Includes bespoke applications, personalized tools, and commissioned software development. | A developer builds and emails a unique app to a client |
| Z-DIG611 | Custom software with a perpetual or limited license delivered electronically - B2B | Software specifically designed and developed for a business customer’s unique requirements, delivered electronically. Software is created to customer specifications and not resold to others. Includes enterprise applications, proprietary business systems, and commissioned software development. | A bespoke data analytics platform delivered to a corporation |
| Z-DIG612 | Custom software with a perpetual or limited license delivered on a tangible medium | Software specifically designed and developed for an individual customer’s unique requirements, delivered on physical media. Software is created to customer specifications and not resold to others. Includes bespoke applications delivered via CD, DVD, or USB drive. | A personal application stored and shipped on USB media |
| Z-DIG613 | Custom software with a perpetual or limited license delivered on a tangible medium - B2B | Software specifically designed and developed for a business customer’s unique requirements, delivered on physical media. Software is created to customer specifications and not resold to others. Includes enterprise applications delivered via CD, DVD, or USB drive. | Enterprise software shipped on hard drive for deployment |
| Z-DIG614 | Custom software with a perpetual or limited license delivered via load-and-leave | Software specifically designed and developed for an individual customer’s unique requirements, delivered via load-and-leave. Software is created to customer specifications and not resold to others. Includes bespoke applications, personalized tools, and commissioned software development. | On-site installation of a custom program |
| Z-DIG615 | Custom software with a perpetual or limited license delivered via load-and-leave - B2B | Software specifically designed and developed for a business customer’s unique requirements, delivered via load-and-leave. Software is created to customer specifications and not resold to others. Includes enterprise applications, proprietary business systems, and commissioned software development. | On-site installation of a custom program for a business |
Software Services
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-DIG540 | Software as a Service (SaaS) | Software as a Service (SaaS) is a cloud-based software. Provider offers application software accessed via internet browser or an interface, such as an app. Customer uses the software without installation, maintenance, or infrastructure management. Customer does not manage or control the network, servers, operating systems, storage, or individual application capabilities, with the exception for limited user-specific application configuration settings. Customer is charged on a subscription or per-use basis. | Email services; productivity apps; consumer applications such as Canva, Dropbox, or Evernote |
| Z-DIG541 | Software as a Service (SaaS) - B2B | Software as a Service (SaaS) is a cloud-based software. Provider offers application software accessed via internet browser or an interface, such as an app. Business customer uses enterprise applications (CRM, ERP, accounting, HR, etc.) without installation, maintenance, or infrastructure management. Business customer does not manage or control the network, servers, operating systems, storage, or individual application capabilities, with the exception for limited user-specific application configuration settings. Business customer is charged on a subscription or per-use basis. | Salesforce; Slack; QuickBooks Online |
| Z-DIG542 | Software as a Service (SaaS) with a downloadable portion | Software as a Service (SaaS) is cloud-based software that also requires the customer to download a portion of the software, such as a desktop or mobile application, to use the service. Provider offers application software accessed via internet browser or an interface, such as an app. Customer does not manage or control the network, servers, operating systems, storage, or individual application capabilities, with the exception for limited user-specific application configuration settings. Customer is charged on a subscription or per-use basis. | A monthly subscription to Adobe Creative Cloud, which includes downloadable desktop applications |
| Z-DIG543 | Software as a Service (SaaS) with a downloadable portion - B2B | Software as a Service (SaaS) is cloud-based software that also requires the business customer to download a portion of the software, such as a desktop or mobile application, to use the service. Provider offers application software accessed via internet browser or an interface, such as an app. Business customer uses enterprise applications (CRM, ERP, accounting, HR, etc.) with a downloadable component and without managing the underlying infrastructure. Business customer does not manage or control the network, servers, operating systems, storage, or individual application capabilities, with the exception for limited user-specific application configuration settings. Business customer is charged on a subscription or per-use basis. | A business subscription to Microsoft 365 that includes downloadable desktop applications |
| Z-DIG620 | Customization of prewritten software delivered electronically | The service of modifying existing commercial software to meet an individual customer’s specific needs, delivered electronically. Base software is prewritten but adapted through configuration, modification, or extension. The transaction focuses on the service of the customization work rather than the underlying software. | Customizing website templates or dashboards |
| Z-DIG621 | Customization of prewritten software delivered on tangible medium | The service of modifying existing commercial software to meet an individual customer’s specific needs, delivered on physical media. Base software is prewritten but adapted through configuration, modification, or extension. The transaction focuses on the service of the customization work rather than the underlying software. | Preconfigured software mailed to a customer |
| Z-DIG622 | Customization of prewritten software delivered via load-and-leave | The service of modifying existing commercial software to meet an individual customer’s specific needs, delivered via load-and-leave. Base software is prewritten but adapted through configuration, modification, or extension. The transaction focuses on the service of the customization work rather than the underlying software. | Preconfigured software manually loaded by the vendor to the customer’s computer |
| Z-DIG623 | Customization of prewritten software delivered electronically - B2B | The service of modifying existing commercial software to meet a business customer’s specific needs, delivered electronically. Base software is prewritten but adapted through configuration, modification, or extension. The transaction focuses on the service of the customization work rather than the underlying software. | Customizing ERP or CRM systems for corporate clients |
| Z-DIG624 | Customization of prewritten software delivered on tangible medium - B2B | The service of modifying existing commercial software to meet a business customer’s specific needs, delivered on physical media. Base software is prewritten but adapted through configuration, modification, or extension. The transaction focuses on the service of the customization work rather than the underlying software. | Industry-specific software provided on DVD or hard drive |
| Z-DIG625 | Customization of prewritten software delivered via load-and-leave - B2B | The service of modifying existing commercial software to meet a business customer’s specific needs, delivered via load-and-leave. Base software is prewritten but adapted through configuration, modification, or extension. The transaction focuses on the service of the customization work rather than the underlying software. | Preconfigured software manually loaded by the vendor to the business customer’s computer |
Artificial Intelligence
| Z-Code | Short name | Description | Examples |
|---|---|---|---|
| Z-DIG700 | Artificial Intelligence (AI) software | Cloud-based artificial intelligence (AI) services available via a website or app without software downloads. The service is paid for via a subscription. | Consumers paying a monthly subscription for enhanced AI chat capabilities, faster responses, and advanced features |
| Z-DIG701 | Artificial Intelligence (AI) software - B2B | Cloud-based artificial intelligence (AI) services for commercial use. | Salesforce Einstein providing automated customer support for businesses |