Data Dictionary

TaxCategory

TaxCategory

Description: Defines the category of tax

Display String: Tax Category

Data Type: string

Field Length: None Specified

Default Value:

Maximum Value: None Specified

Minimum Value: None Specified

Format: None Specified

Field Usage: ** This field is referenced from the following locations.

Enumeration: TaxCategory

Overview

The TaxCategories listed serve as a systematic classification system for organizing and managing various types of transactions or services for taxation purposes. Each category, identified by a unique code and description, represents a specific economic activity or product. For instance, categories cover a wide spectrum, including general merchandise sales, transactions with commercial and residential customers, telecommunications services (both wired and wireless), interstate services, and specific goods like alcohol and tobacco. This structured classification system ensures accurate and consistent application of tax regulations across diverse economic sectors, facilitating effective management and implementation of taxation practices.

Primitive Type: integer


Value Description Notes
01 General Merchandise Tax category for general merchandise.
03 Commercial Customers Tax category for commercial customers.
04 Residential Customers Tax category for residential customers.
05 Telecommunications Service Excluding Wireless Tax category for telecommunications service excluding wireless.
06 Telecommunications Wireless Service Only Tax category for wireless telecommunications service only.
07 Interstate Telecommunications Service Tax category for interstate telecommunications service.
08 Telecommunications Local Basic Service Tax category for local basic telecommunications service.
09 900-Type Service Tax category for 900-type service.
10 Paging Service Tax category for paging service.
11 Access Line Tax category for access line.
12 Industrial Customers Tax category for industrial customers.
13 Electric - Additional Tax category for additional electric services.
14 Construction Tax category for construction services.
15 Tier 4 Tax category for Tier 4 services.
16 Tier 5 Tax category for Tier 5 services.
17 Residential Customers - Wireless Service Only Tax category for residential customers with wireless service only.
18 Commercial Customers - Wireless Service Only Tax category for commercial customers with wireless service only.
19 Industrial Customers - Wireless Service Only Tax category for industrial customers with wireless service only.
20 Telecommunications Local Toll Service Tax category for local toll telecommunications service.
21 Assessment Not Passed On to Customer Tax category for assessments not passed on to the customer.
22 Computer and Data Processing Services Tax category for computer and data processing services.
23 Internet Access Tax category for internet access services.
24 Trunk Lines - Flat Fee Tax category for trunk lines with a flat fee.
25 Sale Price/Service Charge Tax category for sale price or service charge.
26 Sale Price/Service Charge - Commercial Customers Tax category for sale price or service charge for commercial customers.
27 Sale Price/Service Charge - Residential Customers Tax category for sale price or service charge for residential customers.
28 Intrastate Telecommunications Service Tax category for intrastate telecommunications service.
29 Tier 6 Tax category for Tier 6 services.
30 Tier 7 Tax category for Tier 7 services.
31 Tier 8 Tax category for Tier 8 services.
32 Tier 9 Tax category for Tier 9 services.
33 Trunk Lines - Percentage Tax category for trunk lines with a percentage.
34 Pipeline Provider - Gas Service Only Tax category for pipeline provider with gas service only.
35 Centrex Lines Tax category for Centrex lines.
36 Gas - Additional Tax category for additional gas services.
37 Manufacturing Customers - Gas Service Only Tax category for manufacturing customers with gas service only.
38 Industrial Customers - Gas Service Only Tax category for industrial customers with gas service only.
39 Private Line Tax category for private line services.
40 Manufacturing Customers - Electric Service Only Tax category for manufacturing customers with electric service only.
41 Transportation/Distribution Charges Only Tax category for transportation/distribution charges only.
42 Enhanced Services Tax category for enhanced services.
43 Commercial - High Peak Demand Customers Tax category for commercial customers with high peak demand.
44 Utility Service for Agricultural Customers Tax category for utility service for agricultural customers.
45 Cable Service Tax category for cable services.
46 Residential Customers - Transportation/Distribution Charges Only Tax category for residential customers with transportation/distribution charges only.
47 Commercial Customers - Transportation/Distribution Charges Only Tax category for commercial customers with transportation/distribution charges only.
48 Food Tax category for food.
49 Meals Tax category for meals.
50 Clothing Tax category for clothing.
51 Tier 3 - Gas Service Only Tax category for Tier 3 services with gas service only.
52 Tier 4 - Gas Service Only Tax category for Tier 4 services with gas service only.
53 Regulated - LEC Provider Tax category for regulated LEC (Local Exchange Carrier) providers.
54 Regulated - IXC Provider Tax category for regulated IXC (Interexchange Carrier) providers.
55 Manufacturing Tax category for manufacturing services.
56 ISDN Line Tax category for ISDN lines.
57 Competitive Services Tax category for competitive services.
58 Tier 5 - Gas Service Only Tax category for Tier 5 services with gas service only.
59 Information Services Tax category for information services.
60 Maintenance Contracts Tax category for maintenance contracts.
61 Senior Citizen Customers Tax category for senior citizen customers.
62 Wireless Provider Tax category for wireless service providers.
63 Lodging Tax category for lodging services.
64 Food/Eating Establishments Tax category for food/eating establishments.
65 Alcoholic Beverages Tax category for alcoholic beverages.
66 Admissions Tax category for admissions.
67 Customer Inclusive Tax category for customer-inclusive services.
68 Mobile Home Park Customers Tax category for mobile home park customers.
69 Agricultural Tax category for agricultural services.
70 Service and Other Activities Tax category for service and other activities.
71 Residential Customers - Utilities Tax category for residential customers - utilities.
72 Commercial Customers - Utilities Tax category for commercial customers - utilities.
74 Industrial Customers - Utilities Tax category for industrial customers - utilities.
75 Tier 2 - Utilities Tax category for Tier 2 services - utilities.
76 Direct-to-Home Satellite Service Tax category for direct-to-home satellite services.
77 Retail Tax category for retail services.
78 Wholesale Tax category for wholesale services.
79 Tier 2 - Electric Service - Reseller Tax category for Tier 2 electric services - reseller.
80 Telecommunications and Utilities Tax category for telecommunications and utilities services.
81 Utilities Tax category for utilities services.
82 Tariffed Rates for Actual Energy Only Tax category for tariffed rates for actual energy only.
83 Utilities/Electric Tax category for utilities/electric services.
84 Utilities/Natural Gas Tax category for utilities/natural gas services.
85 Utility Service for Manufacturing Customers Tax category for utility service for manufacturing customers.
86 Residential Customers - Gas Service Only Tax category for residential customers with gas service only.
87 Commercial Customers - Gas Service Only Tax category for commercial customers with gas service only.
88 Residential Customers - Electric Service Only Tax category for residential customers with electric service only.
89 Commercial Customers - Electric Service Only Tax category for commercial customers with electric service only.
90 Industrial Customers - Electric Service Only Tax category for industrial customers with electric service only.
91 Toll Free Service Tax category for toll-free services.
93 Reseller - Electric Tax category for reseller services - electric.
94 Reseller - Gas Tax category for reseller services - gas.
99 Tobacco and Vapor Products Tax category for tobacco and vapor products.
A1 Alcohol Excise 1 Tax category for alcohol excise 1.
A2 Alcohol Excise 2 Tax category for alcohol excise 2.
A3 Alcohol Excise 3 Tax category for alcohol excise 3.
A4 Beer Excise Tax category for beer excise.
A5 Automobile Excise2 Tax category for automobile excise 2.
A6 Automobile Excise3 Tax category for automobile excise 3.
AA Cellular Customers - Sale Price/Service Charge Tax category for cellular customers - sale price/service charge.
AB Industrial Customers - Sale Price/Service Charge Tax category for industrial customers - sale price/service charge.
AU Automobile Tax category for automobile services.
B1 Beverages Tax category for beverages.
B2 Bag Fee Tax category for bag fee.
B3 Battery Fee Tax category for battery fee.
C1 Single Article Surcharge Tax category for single article surcharge.
C2 Individual Cigarettes Tax category for individual cigarettes.
C3 Clothing Tax category for clothing.
C4 Disposable Cup Tax category for disposable cup.
D1 White Goods Tax category for white goods.
D2 Video Display 1 Tax category for video display 1.
D3 Video Display 2 Tax category for video display 2.
D4 Video Display 3 Tax category for video display 3.
D5 Microwave - Small Tax category for small microwave.
D6 Microwave - Large Tax category for large microwave.
D7 Printer Tax category for printers.
D8 Desktop or CPU Tax category for desktop or CPU.
D9 Laptop Tax category for laptop.
DA Peripheral Tax category for peripheral devices.
DB Personal Audio Tax category for personal audio devices.
DC Home Audio Tax category for home audio devices.
DD Home Theater Tax category for home theater systems.
DE Noncellular Phone Tax category for non-cellular phones.
DF Vehicle Audio Tax category for vehicle audio systems.
DG Standing Printer/Copier Tax category for standing printers/copiers.
DH Cellular Phone/Pager Tax category for cellular phones/pagers.
DJ E-Toy Tax category for electronic toys.
DK Light Bulbs Tax category for light bulbs.
DL Very Small Appliance Tax category for very small appliances.
DM Air Treatment Appliance Tax category for air treatment appliances.
EQ Equipment Tax category for general equipment.
ET Excise Tax Tax category for excise tax.
F0 Fuel - 10 Tax category for fuel - 10.
F1 Fuel - 1 Tax category for fuel - 1.
F2 Fuel - 2 Tax category for fuel - 2.
F3 Fuel - 3 Tax category for fuel - 3.
F4 Fuel - 4 Tax category for fuel - 4.
F5 Fuel - 5 Tax category for fuel - 5.
F6 Fuel - 6 Tax category for fuel - 6.
F7 Fuel - 7 Tax category for fuel - 7.
F8 Fuel - 8 Tax category for fuel - 8.
F9 Fuel - 9 Tax category for fuel - 9.
FF Flat Fee Tax category for flat fee services.
G1 Georgia Local Option Tax category for Georgia local option.
G2 Georgia Educational Tax category for Georgia educational.
G3 Georgia Special Purpose Tax category for Georgia special purpose.
G4 Georgia Other Local Taxes Tax category for other local taxes in Georgia.
G5 Georgia Marta Tax category for Georgia Marta.
G6 Georgia Homestead Tax category for Georgia homestead.
G7 Transportation Special Local Option Sales Tax Tax category for transportation special local option sales tax.
H1 Super Increased Rate Supply Tax category for super increased rate supply.
H2 Super Super Increased Rate Supply Tax category for super super increased rate supply.
H3 Super Super Super Increased Rate Supply Tax category for super super super increased rate supply.
H4 Super Super Super Super Increased Rate Supply Tax category for super super super super increased rate supply.
H5 Super Super Super Super Super Increased Rate Supply Tax category for super super super super super increased rate supply.
J1 Junk Food Tax category for junk food.
J2 Jewelry Tax category for jewelry.
L1 Super Reduced Rate Supply Tax category for super reduced rate supply.
L2 Super Super Reduced Rate Supply Tax category for super super reduced rate supply.
M1 Marijuana Retail Tax category for marijuana retail.
M2 Marijuana Medical Tax category for medical marijuana.
M3 Marijuana Wholesale Tax category for wholesale of marijuana.
M4 Marijuana Medical Wholesale Tax category for wholesale of medical marijuana.
MA Mileage Apportionment Tax category for mileage apportionment.
MT Mattress Tax category for mattresses.
N1 Native American Tax category for Native American services.
N2 Native American 2 Tax category for additional Native American services.
N3 Native American 3 Tax category for further Native American services.
P1 Split Parent Having Standalone Taxability Tax category for split parent having standalone taxability.
R1 Remote Retail Sales Tax category for remote retail sales.
R2 Remote Food Sales Tax category for remote food sales.
T1 Tier 7 - Utilities Tax category for Tier 7 services - utilities.
T2 Precious Metals Tax category for precious metals.
T3 Coins Tax category for coins.
T4 Tire Fee Tax category for tire fee.
T5 Tire Fee 2 Tax category for additional tire fee.
T6 Tire Fee 3 Tax category for further tire fee.
T7 Tobacco Tax category for tobacco products.
TS Prepaid Telecomm Services Tax category for prepaid telecommunications services.
V1 Voip Tax category for Voice over Internet Protocol (VoIP) services.
VD Domestic Reverse Charge Tax category for domestic reverse charge.
VE Exempt Supply Tax category for exempt supply.
VG VAT General Merchandise Tax category for VAT on general merchandise.
VH Increased Rate Supply Tax category for increased rate supply.
VL Reduced Rate Supply Tax category for reduced rate supply.
VO Cross-Border Zero-Rating Supply Tax category for cross-border zero-rating supply.
VS General Service Tax category for general services.
VZ Zero-Rating Supply Tax category for zero-rating supply.