Guides
Product Categories
Kintsugi classifies every product into a category and subcategory, which together determine how it is taxed across jurisdictions. When you create or update a product, set its subcategory through the category field. See Create a product for the full request, and Get product categories for the complete catalog of values.
Search the catalog below to find the right classification for your products. The same data is available programmatically from the Get product categories endpoint.
Verified against production · unchanged since
Showing 1–50 of 693 subcategories
Digital
| Name | Description | Example |
|---|---|---|
| Audio Books | Recordings of books being read aloud, distributed and consumed in digital formats such as MP3 or proprietary app-based files. | Audible audiobooks, MP3 audiobooks, Digital book narrations, Downloadable audiobooks, Streaming audiobooks |
| B2B SaaS | Software as a Service designed for business-to-business interactions. | Enterprise resource planning (ERP) systems. |
| B2C SaaS | Software as a Service aimed at consumers. | Personal finance management tools. |
| Canned Educational Software Downloaded B2B | Pre-existing software for educational purposes, licensed and delivered to educational institutions or businesses via electronic download. | Learning Management Systems (LMS downloaded), Classroom software (institutional download), Training simulation software (B2B ESD), Educational game licenses (bulk download), K-12 curriculum software (download) |
| Canned Non-Educational Software Downloaded B2B | General-purpose or business-specific pre-existing software (not primarily educational) licensed and delivered to businesses via electronic download. | Office productivity suites (B2B download), Accounting software (download license), CRM software (downloaded), Design software (B2B ESD), Project management tools (download) |
| Canned Software Customization | Services to alter or add features to existing prewritten software to meet specific user requirements, without changing core code. | Configuring modules, Setting user parameters, Creating report templates, Scripting for integration, Workflow adjustments (COTS) |
| Canned Software Downloaded B2B | Pre-existing software acquired by businesses through electronic download, for installation on their own systems. | Microsoft Office (volume license download), Adobe Creative Suite (B2B download), Accounting software (ESD), CAD software (download), Server software licenses (downloaded) |
| Canned Software Downloaded B2C | Pre-existing software acquired by individual consumers via electronic download for installation on their personal devices. | Downloaded games, Productivity apps (download), Utility software (ESD), Mobile apps (purchased/downloaded), Creative software (download license) |
| Canned Software Load & Leave B2B | Pre-existing software installed by a vendor directly onto a business customer's hardware, where the vendor does not provide ongoing hosting. | On-premise ERP installation, Vendor-installed accounting software, Local server application setup, Desktop productivity suite (on-site install), Machine-specific control software |
| Canned Software Load & Leave B2C | Pre-existing software installed by a vendor directly onto an individual consumer's device, where the vendor does not provide ongoing hosting. | Home productivity software (installed by tech), Anti-virus setup (on-site), Game installation service (local), Educational software (vendor installed), OS installation (by technician) |
| Canned Software Physical Media B2B | Pre-existing software delivered to businesses on tangible storage media such as CDs, DVDs, or USB drives. | ERP software (on DVD), CAD/CAM on USB, Boxed office suites, Industry-specific software (CD), Archived software (physical) |
| Canned Software Physical Media B2C | Pre-existing software delivered to individual consumers on tangible storage media like CDs, DVDs, or USB drives. | Games on DVD, OS on USB drive, Productivity suite (CD-ROM), Educational software (boxed), Tax software (physical media) |
| Canned Software Support - Optional - Load & Leave Updates/Upgrades Only | Elective ongoing software updates/upgrades for prewritten software (installed on client hardware by vendor), purchased separately (no other support). | Optional COTS upgrades (on-prem), Elective version enhancements (local install), Add-on patch service (local COTS), A la carte prewritten software updates (load & leave), Separately purchased upgrade-only plan (local) |
| Cloud or Remote Storage | A service model where digital data is stored on third-party servers and accessed via a network like the internet. | Dropbox, Google Drive, iCloud, OneDrive, Amazon S3 (personal/business) |
| Computer Use Access Fee | Granting permission or providing means to use a computer workstation, often for a specified period or purpose, including shared/public computers. | Internet cafe access, Library computer use, Co-working space hot desk, Kiosk computer session, Pay-per-use terminal |
| Custom Software Downloaded | Unique software for specific business needs, delivered to client via electronic download for installation on their systems. | Bespoke CRM (downloaded), Custom ERP modules (ESD), Tailored B2B app (download), Proprietary analysis tool (download), Custom e-commerce platform (client-hosted) |
| Custom Software Load & Leave | Unique software for specific business needs, installed directly onto client's hardware by vendor, without ongoing vendor hosting. | Bespoke on-premise ERP, Custom local database app, Tailored B2B desktop tool, Vendor-installed proprietary software, Client-server custom application |
| Custom Software Physical Media | Unique software for specific business needs, delivered to client on tangible storage media like CDs, DVDs, or USB drives. | Bespoke software on CD (B2B), Custom application (USB delivery), Tailored ERP system (physical media), Proprietary tool (on DVD for business), Custom database app (physical install media) |
| Custom Software Support - Optional - Electronic Updates/Upgrades Only | Elective ongoing electronic delivery of software updates and version upgrades for custom-developed software, purchased separately (no other support). | Optional custom SW upgrades (ESD), Elective version enhancements (download), Add-on patch service (custom electronic), A la carte custom software updates, Separately purchased upgrade-only plan |
| Custom Software Support - Optional - Load & Leave Updates/Upgrades Only | Elective ongoing software updates/upgrades for custom software (installed on client hardware), purchased separately (no other support). | Optional custom SW upgrades (on-prem), Elective version enhancements (local install), Add-on patch service (custom local), A la carte custom software updates (load & leave), Separately purchased upgrade-only plan (local) |
| Custom Software Support - Optional - Updates/Upgrades Only | Elective ongoing delivery of software updates and version upgrades for custom-developed software, purchased separately (no other support services). | Optional custom SW upgrades, Elective version enhancements, Add-on patch service (custom), A la carte custom software updates, Separately purchased upgrade-only plan (custom) |
| Data Access Fees B2B | Charges incurred by businesses for the right to access or retrieve information from databases, platforms, or information services. | Database subscription fees (B2B), API access charges, Financial data feed fees, Legal research platform access, Market intelligence report access |
| Data Access Fees B2C | Charges incurred by individual consumers for the right to access information from online databases, content platforms, or specialized services. | Premium content subscription, Online archive access fees, Genealogy database access, Consumer credit report fees, Pay-per-view data services |
| Data Processing B2B | Services provided to businesses involving the collection, manipulation, computation, or organization of data, often automated. | B2B payroll processing, Claims processing services, Business data entry, Market research data analysis, Batch data conversion (B2B) |
| Data Processing B2C | The collection and manipulation of items of data to produce meaningful information, a general term covering various computation or data organization tasks. | Data entry, Data conversion, Information processing, Reports, Statistical analysis |
| Data Processing Electronic Output B2B | Services for businesses involving automated or manual processing of data, where the results or output are delivered electronically. | Electronic payroll processing, B2B data analysis reports (digital), Digital claims processing, E-statements, Cloud data transformation services |
| Data Processing Electronic Output B2C | Services involving manipulation or computation of data where final results are delivered in a digital or electronic format. | Digital report, E-statement processing, Online data analysis, Cloud data transformation, Electronic data interchange (EDI) |
| Data Processing Physical Output | Services involving manipulation or computation of data where final results are delivered in a tangible, physical format. | Printed report, Direct mail processing, Check printing services, Physical document archiving, Label printing services |
| Digital Content and Electronic Product Delivery Services | Various digital goods, electronic content, and digital products delivered without physical media or storage devices. Digital product taxability varies significantly by state. | digital content downloads, electronic product delivery, digital media content, online digital products, electronic content services |
| Digital Gaming Content and Streaming Services | Video games and gaming content delivered through digital download platforms, streaming services, or cloud-based gaming systems. Digital product taxability varies significantly by state. | downloadable video games, game streaming services, digital gaming content, online game downloads, cloud gaming subscriptions |
| General Digital Goods - No TPP | Any Digital good outside of Kintsugi's defined categories | Any Digital good outside of Kintsugi's defined categories |
| Hosted Software with Server Off-Premise B2B | Software applications provided to businesses over a network, hosted on servers not located at the customer's premises. | Salesforce (CRM), Microsoft 365 (Business), Google Workspace, SAP S/4HANA Cloud, Workday |
| Hosted Software with Server Off-Premise B2C | Software applications provided to individual consumers over a network, hosted on servers not located at the consumer's premises. | Streaming services (Netflix/Spotify software), Online games (cloud-hosted), Personal cloud storage apps, Web-based email clients, Freemium SaaS (consumer) |
| IaaS B2B | Infrastructure as a Service for businesses, offering virtualized computing resources like virtual machines, storage, and networks. | AWS EC2 instances (business), Azure Virtual Machines (B2B), Google Compute Engine (enterprise), Cloud storage (business tier), Dedicated hosting (IaaS) |
| IaaS B2C | Infrastructure as a Service for individual consumers, offering access to fundamental computing resources like virtual servers or storage. | Personal cloud servers (VPS), Consumer cloud storage, Hobbyist virtual machines, Developer sandbox (IaaS), Personal VPN (self-hosted IaaS) |
| Installation/Setup Fees for Hosted Software B2B | Charges billed to a business specifically for initial installation, configuration, or setup of an ASP or hosted software service. | SaaS onboarding fee, Hosted software setup charge, ASP configuration fee, Cloud application deployment fee, Initial user setup (ASP) |
| Installation/Setup Fees for Hosted Software B2C | Charges billed to an individual consumer specifically for initial installation, configuration, or setup of an ASP or hosted software service. | Consumer SaaS setup fee, Hosted game installation charge, Personal cloud setup assistance, Streaming service activation fee, Online app configuration support |
| Optional Maintenance Agreement with TPP Sales | An elective service contract for future repair or maintenance of Tangible Personal Property (excluding software), purchased with the TPP. | Extended hardware warranty, Appliance service plan, Equipment maintenance contract, Furniture protection plan, Vehicle service agreement (optional) |
| PaaS B2B | Platform as a Service for businesses, offering a platform for developing, running, and managing applications without managing infrastructure. | AWS Elastic Beanstalk (business), Azure App Service (B2B), Google App Engine (enterprise), Heroku (professional tier), Salesforce Platform |
| PaaS B2C | Platform as a Service for individual consumers/developers, offering a platform for creating, deploying, and managing personal applications. | Free/hobbyist PaaS tiers, Developer PaaS (individual accounts), App building platforms (consumer), Cloud development environments (personal), Serverless functions (personal use) |
| Purchased Digital Games with Permanent Ownership Rights | Digitally downloaded video games with permanent ownership rights, offline access, and full game content without subscription requirements. Digital product taxability varies by state. | permanently owned digital games, full game downloads, digital game purchases, owned electronic games, permanent digital gaming content |
| Software B2B | Computer programs and associated documentation designed for and licensed to businesses for various operational or productivity functions. | ERP systems, CRM software, Business analytics tools, Accounting software, Project management software |
| Software B2C | Computer programs and associated documentation designed for and licensed to individual consumers for personal use, entertainment, or productivity. | Video games, Personal productivity apps, Antivirus software (consumer), Photo editing software (personal), Mobile apps (consumer) |
| Subscription Based Digital Gaming Services | Video games accessed through subscription services, streaming platforms, or temporary downloads with limited ownership and access rights. Subscription service taxability varies. | gaming subscription services, game streaming access, temporary game downloads, subscription gaming platforms, limited-access digital games |
| System Software | Software designed to operate and manage computer hardware and provide a platform for running application software. | Operating systems (Windows/macOS/Linux), Device drivers, Utility programs, Firmware, Boot loaders |
Misc
| Name | Description | Example |
|---|---|---|
| Books - Coupon or Discount Book | Bound collections of vouchers or certificates offering discounts, special deals, or free goods/services from various businesses. | Entertainment Book, Local coupon books, Restaurant discount books, Travel coupon books, Fundraiser coupon books |
| Credit card processing fees | Fees levied by credit card companies for various services. | Annual fees, late payment fees. |
| Discount - Manufacturer Rebate | A partial refund by a product's manufacturer to customers after purchase, where the initial item sale was taxable. | Mail-in rebate, Instant rebate (manufacturer), Cashback offer (mfr.), Product registration rebate, Loyalty rebate (mfr.) |
| Discounts - Cash Payment (vs Credit, Retailer) | A price reduction offered by a retailer to customers who pay with cash instead of credit card or other non-cash methods. | Cash discount (at gas station), Pay-by-cash savings, Surcharge avoidance (cash), Dual pricing (cash lower), Cash-only price |
| Discounts - Cash (Retailer Early Payment, After POS) | A price reduction by a retailer for customer paying an invoice early, applied after the initial point of sale. | 2/10 net 30 terms, Prompt payment discount, Early settlement discount, Invoice credit (early pay), Account balance reduction |