Tax category selection helper
Choose the appropriate tax category for your product using detailed descriptions and corresponding tax codes.
Use this guide to find the product category that matches your offering, and identify the corresponding tax code for compliance.
What category of product are you selling?
Use the cards below to jump to the corresponding table for your product category quickly.
Software (Downloaded)Software that is downloaded and permanently installed on the customer's device.
OtherProducts that do not fit into the primary categories listed.
Software (Downloaded)
This section covers products that are transferred to the customer for direct installation, including prewritten, canned, customized, and perpetually licensed software.
Note: Codes marked with an asterisk (*) may be subject to US withholding if the transaction generates US sourced income.
| Product | Description | Tax Code |
|---|---|---|
| Software (business-to-customer) | Computer software sold in various forms that is transferred either through physical media, electronically, or through “load and leave” to a non-business end user customer. | DC020000* |
| Software (prewritten/canned) electronically downloaded (business-to-business) | Computer software that is transferred electronically, not customized, and sold to a business customer. | DC010500* |
| Custom software - physical media (business-to-customer) | Customized software transferred through physical media. Custom software is defined as software written to an individual customer's specifications, rather than a minor modification or add-on to canned software. | DC020100* |
| Custom software - electronically downloaded (business-to-customer) | Customized software transferred electronically rather than through physical media. Custom software is defined as software written to an individual customer's specifications, rather than a minor modification or add-on to canned software. | DC020200* |
| Software - (prewritten/canned) physical media | Computer software transferred through physical media that is not customized and sold to a non-business customer. | DC020400* |
| Software - (prewritten/canned) electronically downloaded | Computer software transferred electronically that is not customized and sold to a non-business end user. | DC020500* |
| Software - educational - prewritten/canned - electronically downloaded (business-to-business) | Computer software designed primarily for academic educational purposes, transferred electronically and not customized. Sold to a business customer. | DC020501* |
| Computer software - non-educational - prewritten/canned - electronically downloaded (business-to-business) | Computer software designed primarily for non-educational purposes, transferred electronically and not customized. Sold to a business customer. | DC020503* |
| Software (perpetual license) | Non-subscription computer software designed for non-educational use, transferred electronically and not customized. | DC020600 |
SaaS (Software as a Service)
Use the following codes for cloud-based software, infrastructure, and platform services (SaaS, IaaS, PaaS), where the customer typically accesses the software remotely via the internet without downloading a permanent copy.
| Product | Description | Tax Code |
|---|---|---|
| Cloud services - SaaS - license agreement | For purposes of the Chicago personal property lease transaction tax: user inputs, modifies, or retrieves data or information that is supplied by the user. The data or information is unique to the user. | SW053002 |
| Cloud services - SaaS - service agreement | For purposes of the Chicago personal property lease transaction tax: user inputs, modifies, or retrieves data or information that is supplied by the user. The data or information is unique to the user. | SW054002 |
| Cloud services - saas - service agreement - for business use only | An entity that retains custody over (or “hosts”) software for use by its customer. Users of the software hosted by an ASP typically access the software via the internet, which is hosted on the ASP's server. This arrangement is documented with a services agreement. | SW054003 |
| Cloud services - saas - service agreement - database products | SW054100 | |
| Cloud services - infrastructure as a service (iaas) | SW055001 | |
| Cloud services - platform as a service (paas) | SW056001 | |
| Website - information access | SW050500 | |
| Application Service Provider - hosted software, server not in the state | Software application hosted by an application service provider (ASP). Software applications are web-based and accessed remotely via the internet. | SW052000 |
| Application Service Provider - hosted software, server not in state - for business use only | Software application hosted by an application service provider (ASP). Software applications are web-based and accessed remotely via the internet. | SW052001 |
| Computer software maintenance (canned) - optional (hosted software) - services only (remote support), server not in the state | Maintenance contracts associated with the sale of hosted software that are optional to the customer. The contract includes services only (remote support). | SW052201 |
Content, Art, Images, Media, Audio, Video
Find the correct tax codes for digitally delivered goods, including streaming and electronic downloads of music, movies, images, designs, and magazines.
| Product | Description | Tax Code |
|---|---|---|
| Digital images: streaming / electronic download | Digital images that are transferred to the customer through electronic means only. | DI010200 |
| Digital goods: music-streaming / electronic download | Music that is transferred to the customer through electronic means only. | DM040200 |
| Digital goods: movies-streaming / electronic download | Movies that are transferred to the customer through electronic means only. | DM030200 |
| Digital audio works (with rights of less than permanent use) | DA059399 | |
| Digital audio visual works (with rights of less than permanent use) | DV021008 | |
| Digital audio works sold to an end user with rights for permanent use | DA051011 | |
| Digital goods: designs / plans (digital only - no physical media) | Designs or plans that are transferred to the customer through electronic means only. | DD020000 |
| Digital goods: photographs-streaming / electronic download | Photographs that are transferred to the customer through electronic means only. | DP010200 |
| Digital audio visual works sold to an end user with rights for permanent use | DV021007 | |
| Digital goods: advertising material (digital only — no physical media) | Tangible personal property (e.g., designs, artwork, photos) associated with advertising services that is transferred to the customer through electronic means only. | DA010000 |
| Audio products (tapes, CDs, etc.) | PA100000 | |
| Books / manuals | PB100000 | |
| Other digital goods - no physical media | Other sales not specifically identified by another tax code that are transferred to the customer through electronic means only. | DO010000 |
| Digital magazines (digital version identical to printed version for non-business use) | Digital magazines are works generally recognized as magazines, published at regular intervals and transferred electronically as digital files. If sold in both hard-copy and digital versions, both contain the same information. | DM010100 |
| Digital books sold to an end user with rights for permanent use | DB031013 |
Games
This section includes tax codes for both physically transferred games and those accessed via streaming or temporary digital delivery.
| Product | Description | Tax Code |
|---|---|---|
| Digital goods: games-physical media | Games that are transferred to the customer through standard physical means. | DG010100 |
| Electronically-delivered gift cards | DG020000 | |
| Gaming - Streaming access | Games that are accessed through streaming or temporary downloads - no permanent ownership. | DG010301 |
Tech Support, IT, Consulting, Services
Consult this table for services related to software implementation, maintenance, technical support, general consulting, and data processing.
| Product | Description | Tax Code |
|---|---|---|
| Computer software implementation - prewritten software, electronically downloaded | Implementation-type services associated with the sale of computer software. This may include installation, minor configuration/setup, and training. These services apply to both prewritten and custom software. | SC070101 |
| Computer software technical services: prewritten software, optional service, electronically downloaded, services only (remote support) | Technical support that is optional to the customer and includes “support services” only, associated with electronically downloaded prewritten computer software. | SC130101 |
| Computer software implementation-training only | Training services associated with prewritten computer software that is part of the software sale. | SC070300 |
| Computer software maintenance (custom software)-optional (electronically downloaded) | Maintenance contracts for custom computer software that are optional to the customer and not required for the software purchase. Services are provided with electronically downloaded software. | SC090102 |
| Computer software maintenance contracts/agreements - optional - prewritten software (electronically downloaded) for business use only - downloaded updates and support services | Maintenance contracts for electronically downloaded prewritten software for business use. These contracts, which are optional, include downloaded updates and remote technical support. | SC100122 |
| Computer software maintenance (prewritten software)-computer optional (physical media)-physical media, updates & services, etc. | Maintenance contracts that are optional to the customer and include both software updates and technical support services, associated with prewritten software delivered via physical media. | SC100502 |
| Computer software maintenance (prewritten software)-mandatory (physical media)-physical media, etc. & services | Mandatory maintenance contracts that include both software updates and technical support services for prewritten software delivered via physical media. | SC100602 |
| Software programming services | SC117314 | |
| Computer software technical services (prewritten software)-optional (electronically downloaded)-downloaded updates, etc. & services | Optional technical support that includes both software updates and support services for electronically downloaded prewritten software. | SC130102 |
| Computer software technical services (prewritten software)-mandatory (electronically downloaded)-services only (remote support) | Mandatory technical support that includes “support services” only for electronically downloaded prewritten software. | SC130201 |
| Computer software technical services (prewritten software)-mandatory (electronically downloaded)-downloaded updates, etc. & services | Mandatory technical support that includes both software updates and support services for electronically downloaded prewritten software. | SC130202 |
| Computer software technical services (prewritten software)-optional (physical media)-services only (remote support) | Optional technical support that includes “support services” only for prewritten software delivered via physical media. | SC130501 |
| Computer software technical services (prewritten software)-optional (physical media)-physical media, etc. & services | Optional technical support that includes both software updates and support services for prewritten software delivered via physical media. | SC130502 |
| Computer software technical services (prewritten software)-mandatory (physical media)-services only (remote support) | Mandatory technical support that includes “support services” only for prewritten software delivered via physical media. | SC130601 |
| Computer software technical services (prewritten software)-mandatory (physical media)-physical media, etc. & services | Mandatory technical support that includes both software updates and support services for prewritten software delivered via physical media. | SC130602 |
| Consulting | Professional advice based on a high level of knowledge and expertise. Typically includes analysis, discussion, planning, and problem resolution recommendations. | SC160000 |
| Data-access fees | SD020100 | |
| Data-processing | SD020900 | |
| Data - processing - electronic output - for business use | SD020903 | |
| Canned information services - delivered electronically | Services involving the collection, compilation, or analysis of information and furnishing of reports. These reports are typically not produced exclusively for one user and are delivered electronically. | SI010002 |
| Custom information services - delivered electronically | Services involving the collection, compilation, or analysis of information and furnishing of personalized reports. The primary focus is on the information contained in the reports, which are delivered electronically. | SI010004 |
| Optional maintenance agreements related to the sale of tangible personal property | SM020200 | |
| Mandatory maintenance agreements related to the sale of tangible personal property | SM020400 | |
| Professional services | Services that involve a high level of expertise, including analysis, planning, and recommendations. This code is used when no other specific tax code applies. | SP140000 |
| Repair performed on tangible personal property (labor only) | Repair services provided as labor only. | SR060200 |
| Technical support (not part of a maintenance agreement)-phone | Technical support services not associated with computer software, typically offered on a per-hour or per-instance basis. This is a service-only offering with no transfer of tangible personal property. | ST040100 |
| Web design services - for business use | SW057243 |
Hosting, Domains
These tax codes apply to web infrastructure services, including domain registration, website hosting, and remote data storage/retrieval services.
| Product | Description | Tax Code |
|---|---|---|
| Website - domain registration - for business use | SW050301 | |
| Website - hosting - for business use | Note: Use of this code will apply the Chicago personal property lease transaction tax to all transactions made to Chicago addresses. | SW050403 |
| Data services - storage and retrieval | Includes remote storage via cloud services. | SD021100 |
Lessons, Online Learning
Refer to this section for tax categories related to educational services, including online training, webinars, and other learning content subscriptions.
| Product | Description | Tax Code |
|---|---|---|
| Training / webinar / saas platform / subscription / no download of course or course materials | Subscription to access online courses or webinars where no download of course or materials is available. Charges for training that is not associated with the sales of computer software. | ST087650 |
| Online training | ST087634 | |
| Training and seminar | Charges for training that is not associated with the sales of computer software. This tax code is normally associated with general training, seminars, and conferences where the sponsor disperses important information and the audience is educated by qualified representatives. | ST080000 |
Other
This category includes miscellaneous tax codes for items not covered elsewhere, such as unmapped SKUs, advertising services, memberships, hardware packages, and shipping charges.
| Product | Description | Tax Code |
|---|---|---|
| Temporary unmapped service SKU - taxable default | S9999999 | |
| Temporary unmapped tangible personal property SKU - taxable default | This code can be used to map to products where a specific system tax code has not been identified for taxability purposes or the product is known to be taxable in all taxing jurisdictions. | P9999999 |
| Computer hardware packages (CPU, monitor, mouse, keyboard and speakers): other accessories | PC080400 | |
| Advertising services - online advertising | SA036298 | |
| Dues/membership fee | Dues or membership fees that may include or exclude the transfer of tangible personal property, including the right to make purchases or to purchase goods and services at a reduced fee. | OD020000 |
| Rental or lease pursuant to a rental-purchase agreement (rent-to-own) for rentals of audio/video equipment - non-business use | PR060230 | |
| Shipping only (not paid directly to common carrier) | Charges for shipping of product through a third-party common carrier paid to the seller. The charge represents the cost of transportation only, without additional handling fees. | FR020000 |
Updated 5 days ago