> ## Documentation Index
> Fetch the complete documentation index at: https://docs.trykintsugi.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Product Categories

> Searchable reference of every Kintsugi product category and subcategory, with descriptions and examples.

Kintsugi classifies every product into a **category** and **subcategory** that determines how it is taxed across jurisdictions. When you create or update a product, you set its subcategory via the `category` field — see [Create a product](/reference/api/products/create-product) and the [Get product categories](/reference/api/products/get-product-categories) endpoint.

<Note>
  Use the search box and category filter below to find the right classification for your products. This catalog is also available programmatically from [GET /v1/products/categories](/reference/api/products/get-product-categories).
</Note>

export const PRODUCT_CATEGORIES = [{
  "category": "Digital",
  "name": "Audio Books",
  "description": "Recordings of books being read aloud, distributed and consumed in digital formats such as MP3 or proprietary app-based files.",
  "example": "Audible audiobooks, MP3 audiobooks, Digital book narrations, Downloadable audiobooks, Streaming audiobooks"
}, {
  "category": "Digital",
  "name": "B2B SaaS",
  "description": "Software as a Service designed for business-to-business interactions.",
  "example": "Enterprise resource planning (ERP) systems."
}, {
  "category": "Digital",
  "name": "B2C SaaS",
  "description": "Software as a Service aimed at consumers.",
  "example": "Personal finance management tools."
}, {
  "category": "Digital",
  "name": "Canned Educational Software Downloaded B2B",
  "description": "Pre-existing software for educational purposes, licensed and delivered to educational institutions or businesses via electronic download.",
  "example": "Learning Management Systems (LMS downloaded), Classroom software (institutional download), Training simulation software (B2B ESD), Educational game licenses (bulk download), K-12 curriculum software (download)"
}, {
  "category": "Digital",
  "name": "Canned Non-Educational Software Downloaded B2B",
  "description": "General-purpose or business-specific pre-existing software (not primarily educational) licensed and delivered to businesses via electronic download.",
  "example": "Office productivity suites (B2B download), Accounting software (download license), CRM software (downloaded), Design software (B2B ESD), Project management tools (download)"
}, {
  "category": "Digital",
  "name": "Canned Software Customization",
  "description": "Services to alter or add features to existing prewritten software to meet specific user requirements, without changing core code.",
  "example": "Configuring modules, Setting user parameters, Creating report templates, Scripting for integration, Workflow adjustments (COTS)"
}, {
  "category": "Digital",
  "name": "Canned Software Downloaded B2B",
  "description": "Pre-existing software acquired by businesses through electronic download, for installation on their own systems.",
  "example": "Microsoft Office (volume license download), Adobe Creative Suite (B2B download), Accounting software (ESD), CAD software (download), Server software licenses (downloaded)"
}, {
  "category": "Digital",
  "name": "Canned Software Downloaded B2C",
  "description": "Pre-existing software acquired by individual consumers via electronic download for installation on their personal devices.",
  "example": "Downloaded games, Productivity apps (download), Utility software (ESD), Mobile apps (purchased/downloaded), Creative software (download license)"
}, {
  "category": "Digital",
  "name": "Canned Software Load & Leave B2B",
  "description": "Pre-existing software installed by a vendor directly onto a business customer's hardware, where the vendor does not provide ongoing hosting.",
  "example": "On-premise ERP installation, Vendor-installed accounting software, Local server application setup, Desktop productivity suite (on-site install), Machine-specific control software"
}, {
  "category": "Digital",
  "name": "Canned Software Load & Leave B2C",
  "description": "Pre-existing software installed by a vendor directly onto an individual consumer's device, where the vendor does not provide ongoing hosting.",
  "example": "Home productivity software (installed by tech), Anti-virus setup (on-site), Game installation service (local), Educational software (vendor installed), OS installation (by technician)"
}, {
  "category": "Digital",
  "name": "Canned Software Physical Media B2B",
  "description": "Pre-existing software delivered to businesses on tangible storage media such as CDs, DVDs, or USB drives.",
  "example": "ERP software (on DVD), CAD/CAM on USB, Boxed office suites, Industry-specific software (CD), Archived software (physical)"
}, {
  "category": "Digital",
  "name": "Canned Software Physical Media B2C",
  "description": "Pre-existing software delivered to individual consumers on tangible storage media like CDs, DVDs, or USB drives.",
  "example": "Games on DVD, OS on USB drive, Productivity suite (CD-ROM), Educational software (boxed), Tax software (physical media)"
}, {
  "category": "Digital",
  "name": "Canned Software Support - Optional - Load & Leave Updates/Upgrades Only",
  "description": "Elective ongoing software updates/upgrades for prewritten software (installed on client hardware by vendor), purchased separately (no other support).",
  "example": "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)"
}, {
  "category": "Digital",
  "name": "Cloud or Remote Storage",
  "description": "A service model where digital data is stored on third-party servers and accessed via a network like the internet.",
  "example": "Dropbox, Google Drive, iCloud, OneDrive, Amazon S3 (personal/business)"
}, {
  "category": "Digital",
  "name": "Computer Use Access Fee",
  "description": "Granting permission or providing means to use a computer workstation, often for a specified period or purpose, including shared/public computers.",
  "example": "Internet cafe access, Library computer use, Co-working space hot desk, Kiosk computer session, Pay-per-use terminal"
}, {
  "category": "Digital",
  "name": "Custom Software Downloaded",
  "description": "Unique software for specific business needs, delivered to client via electronic download for installation on their systems.",
  "example": "Bespoke CRM (downloaded), Custom ERP modules (ESD), Tailored B2B app (download), Proprietary analysis tool (download), Custom e-commerce platform (client-hosted)"
}, {
  "category": "Digital",
  "name": "Custom Software Load & Leave",
  "description": "Unique software for specific business needs, installed directly onto client's hardware by vendor, without ongoing vendor hosting.",
  "example": "Bespoke on-premise ERP, Custom local database app, Tailored B2B desktop tool, Vendor-installed proprietary software, Client-server custom application"
}, {
  "category": "Digital",
  "name": "Custom Software Physical Media",
  "description": "Unique software for specific business needs, delivered to client on tangible storage media like CDs, DVDs, or USB drives.",
  "example": "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)"
}, {
  "category": "Digital",
  "name": "Custom Software Support - Optional - Electronic Updates/Upgrades Only",
  "description": "Elective ongoing electronic delivery of software updates and version upgrades for custom-developed software, purchased separately (no other support).",
  "example": "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"
}, {
  "category": "Digital",
  "name": "Custom Software Support - Optional - Load & Leave Updates/Upgrades Only",
  "description": "Elective ongoing software updates/upgrades for custom software (installed on client hardware), purchased separately (no other support).",
  "example": "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)"
}, {
  "category": "Digital",
  "name": "Custom Software Support - Optional - Updates/Upgrades Only",
  "description": "Elective ongoing delivery of software updates and version upgrades for custom-developed software, purchased separately (no other support services).",
  "example": "Optional custom SW upgrades, Elective version enhancements, Add-on patch service (custom), A la carte custom software updates, Separately purchased upgrade-only plan (custom)"
}, {
  "category": "Digital",
  "name": "Data Access Fees B2B",
  "description": "Charges incurred by businesses for the right to access or retrieve information from databases, platforms, or information services.",
  "example": "Database subscription fees (B2B), API access charges, Financial data feed fees, Legal research platform access, Market intelligence report access"
}, {
  "category": "Digital",
  "name": "Data Access Fees B2C",
  "description": "Charges incurred by individual consumers for the right to access information from online databases, content platforms, or specialized services.",
  "example": "Premium content subscription, Online archive access fees, Genealogy database access, Consumer credit report fees, Pay-per-view data services"
}, {
  "category": "Digital",
  "name": "Data Processing B2B",
  "description": "Services provided to businesses involving the collection, manipulation, computation, or organization of data, often automated.",
  "example": "B2B payroll processing, Claims processing services, Business data entry, Market research data analysis, Batch data conversion (B2B)"
}, {
  "category": "Digital",
  "name": "Data Processing B2C",
  "description": "The collection and manipulation of items of data to produce meaningful information, a general term covering various computation or data organization tasks.",
  "example": "Data entry, Data conversion, Information processing, Reports, Statistical analysis"
}, {
  "category": "Digital",
  "name": "Data Processing Electronic Output B2B",
  "description": "Services for businesses involving automated or manual processing of data, where the results or output are delivered electronically.",
  "example": "Electronic payroll processing, B2B data analysis reports (digital), Digital claims processing, E-statements, Cloud data transformation services"
}, {
  "category": "Digital",
  "name": "Data Processing Electronic Output B2C",
  "description": "Services involving manipulation or computation of data where final results are delivered in a digital or electronic format.",
  "example": "Digital report, E-statement processing, Online data analysis, Cloud data transformation, Electronic data interchange (EDI)"
}, {
  "category": "Digital",
  "name": "Data Processing Physical Output",
  "description": "Services involving manipulation or computation of data where final results are delivered in a tangible, physical format.",
  "example": "Printed report, Direct mail processing, Check printing services, Physical document archiving, Label printing services"
}, {
  "category": "Digital",
  "name": "Digital Content and Electronic Product Delivery Services",
  "description": "Various digital goods, electronic content, and digital products delivered without physical media or storage devices. Digital product taxability varies significantly by state.",
  "example": "digital content downloads, electronic product delivery, digital media content, online digital products, electronic content services"
}, {
  "category": "Digital",
  "name": "Digital Gaming Content and Streaming Services",
  "description": "Video games and gaming content delivered through digital download platforms, streaming services, or cloud-based gaming systems. Digital product taxability varies significantly by state.",
  "example": "downloadable video games, game streaming services, digital gaming content, online game downloads, cloud gaming subscriptions"
}, {
  "category": "Digital",
  "name": "General Digital Goods - No TPP",
  "description": "Any Digital good outside of Kintsugi's defined categories",
  "example": "Any Digital good outside of Kintsugi's defined categories"
}, {
  "category": "Digital",
  "name": "Hosted Software with Server Off-Premise B2B",
  "description": "Software applications provided to businesses over a network, hosted on servers not located at the customer's premises.",
  "example": "Salesforce (CRM), Microsoft 365 (Business), Google Workspace, SAP S/4HANA Cloud, Workday"
}, {
  "category": "Digital",
  "name": "Hosted Software with Server Off-Premise B2C",
  "description": "Software applications provided to individual consumers over a network, hosted on servers not located at the consumer's premises.",
  "example": "Streaming services (Netflix/Spotify software), Online games (cloud-hosted), Personal cloud storage apps, Web-based email clients, Freemium SaaS (consumer)"
}, {
  "category": "Digital",
  "name": "IaaS B2B",
  "description": "Infrastructure as a Service for businesses, offering virtualized computing resources like virtual machines, storage, and networks.",
  "example": "AWS EC2 instances (business), Azure Virtual Machines (B2B), Google Compute Engine (enterprise), Cloud storage (business tier), Dedicated hosting (IaaS)"
}, {
  "category": "Digital",
  "name": "IaaS B2C",
  "description": "Infrastructure as a Service for individual consumers, offering access to fundamental computing resources like virtual servers or storage.",
  "example": "Personal cloud servers (VPS), Consumer cloud storage, Hobbyist virtual machines, Developer sandbox (IaaS), Personal VPN (self-hosted IaaS)"
}, {
  "category": "Digital",
  "name": "Installation/Setup Fees for Hosted Software B2B",
  "description": "Charges billed to a business specifically for initial installation, configuration, or setup of an ASP or hosted software service.",
  "example": "SaaS onboarding fee, Hosted software setup charge, ASP configuration fee, Cloud application deployment fee, Initial user setup (ASP)"
}, {
  "category": "Digital",
  "name": "Installation/Setup Fees for Hosted Software B2C",
  "description": "Charges billed to an individual consumer specifically for initial installation, configuration, or setup of an ASP or hosted software service.",
  "example": "Consumer SaaS setup fee, Hosted game installation charge, Personal cloud setup assistance, Streaming service activation fee, Online app configuration support"
}, {
  "category": "Digital",
  "name": "Optional Maintenance Agreement with TPP Sales",
  "description": "An elective service contract for future repair or maintenance of Tangible Personal Property (excluding software), purchased with the TPP.",
  "example": "Extended hardware warranty, Appliance service plan, Equipment maintenance contract, Furniture protection plan, Vehicle service agreement (optional)"
}, {
  "category": "Digital",
  "name": "PaaS B2B",
  "description": "Platform as a Service for businesses, offering a platform for developing, running, and managing applications without managing infrastructure.",
  "example": "AWS Elastic Beanstalk (business), Azure App Service (B2B), Google App Engine (enterprise), Heroku (professional tier), Salesforce Platform"
}, {
  "category": "Digital",
  "name": "PaaS B2C",
  "description": "Platform as a Service for individual consumers/developers, offering a platform for creating, deploying, and managing personal applications.",
  "example": "Free/hobbyist PaaS tiers, Developer PaaS (individual accounts), App building platforms (consumer), Cloud development environments (personal), Serverless functions (personal use)"
}, {
  "category": "Digital",
  "name": "Purchased Digital Games with Permanent Ownership Rights",
  "description": "Digitally downloaded video games with permanent ownership rights, offline access, and full game content without subscription requirements. Digital product taxability varies by state.",
  "example": "permanently owned digital games, full game downloads, digital game purchases, owned electronic games, permanent digital gaming content"
}, {
  "category": "Digital",
  "name": "Software B2B",
  "description": "Computer programs and associated documentation designed for and licensed to businesses for various operational or productivity functions.",
  "example": "ERP systems, CRM software, Business analytics tools, Accounting software, Project management software"
}, {
  "category": "Digital",
  "name": "Software B2C",
  "description": "Computer programs and associated documentation designed for and licensed to individual consumers for personal use, entertainment, or productivity.",
  "example": "Video games, Personal productivity apps, Antivirus software (consumer), Photo editing software (personal), Mobile apps (consumer)"
}, {
  "category": "Digital",
  "name": "Subscription Based Digital Gaming Services",
  "description": "Video games accessed through subscription services, streaming platforms, or temporary downloads with limited ownership and access rights. Subscription service taxability varies.",
  "example": "gaming subscription services, game streaming access, temporary game downloads, subscription gaming platforms, limited-access digital games"
}, {
  "category": "Digital",
  "name": "System Software",
  "description": "Software designed to operate and manage computer hardware and provide a platform for running application software.",
  "example": "Operating systems (Windows/macOS/Linux), Device drivers, Utility programs, Firmware, Boot loaders"
}, {
  "category": "Misc",
  "name": "Books - Coupon or Discount Book",
  "description": "Bound collections of vouchers or certificates offering discounts, special deals, or free goods/services from various businesses.",
  "example": "Entertainment Book, Local coupon books, Restaurant discount books, Travel coupon books, Fundraiser coupon books"
}, {
  "category": "Misc",
  "name": "Credit card processing fees",
  "description": "Fees levied by credit card companies for various services.",
  "example": "Annual fees, late payment fees."
}, {
  "category": "Misc",
  "name": "Discount - Manufacturer Rebate",
  "description": "A partial refund by a product's manufacturer to customers after purchase, where the initial item sale was taxable.",
  "example": "Mail-in rebate, Instant rebate (manufacturer), Cashback offer (mfr.), Product registration rebate, Loyalty rebate (mfr.)"
}, {
  "category": "Misc",
  "name": "Discounts - Cash Payment (vs Credit, Retailer)",
  "description": "A price reduction offered by a retailer to customers who pay with cash instead of credit card or other non-cash methods.",
  "example": "Cash discount (at gas station), Pay-by-cash savings, Surcharge avoidance (cash), Dual pricing (cash lower), Cash-only price"
}, {
  "category": "Misc",
  "name": "Discounts - Cash (Retailer Early Payment, After POS)",
  "description": "A price reduction by a retailer for customer paying an invoice early, applied after the initial point of sale.",
  "example": "2/10 net 30 terms, Prompt payment discount, Early settlement discount, Invoice credit (early pay), Account balance reduction"
}, {
  "category": "Misc",
  "name": "Discounts - Cash (Retailer Early Payment, At POS)",
  "description": "A price reduction by a retailer at point of sale if customer makes immediate cash payment or meets other early payment conditions.",
  "example": "Immediate payment discount, Upfront cash reduction, Pay-now-save offer, POS early settlement, Instant cash rebate"
}, {
  "category": "Misc",
  "name": "Discounts - General",
  "description": "Reductions from the usual price of goods or services, offered for various reasons like promotions or volume purchases.",
  "example": "Percentage off, Fixed amount off, Buy-one-get-one, Seasonal sale, Clearance discount"
}, {
  "category": "Misc",
  "name": "Discounts - Loyalty Rewards Points",
  "description": "Price reductions achieved by customers redeeming accumulated points or credits earned through a customer loyalty program.",
  "example": "Points redemption, Rewards cash-back, Frequent buyer discount, Tiered loyalty savings, Gamified rewards"
}, {
  "category": "Misc",
  "name": "Discounts - TPP",
  "description": "Reductions from the usual price specifically applied to Tangible Personal Property (TPP).",
  "example": "Discount on goods, Price cut (merchandise), Sale on items, Reduced price (products), Special offer (tangibles)"
}, {
  "category": "Misc",
  "name": "Exempt",
  "description": "Exempt Products & Services",
  "example": "Exempt Products & Services"
}, {
  "category": "Misc",
  "name": "Financial & Banking Fees",
  "description": "Banking fees or Financial Transaction Fees",
  "example": "OD Fees, Cheque Book Fees"
}, {
  "category": "Misc",
  "name": "Gift Cards Electronically Delivered",
  "description": "Monetary value stored in a digital format (e.g., email, mobile app) usable as payment for goods/services, delivered via electronic means.",
  "example": "E-gift cards, Digital gift vouchers, Mobile gift cards, Email gift certificates, Virtual gift cards"
}, {
  "category": "Misc",
  "name": "Membership Discount Cards",
  "description": "Cards issued by retailers or organizations entitling the holder to discounts on goods or services upon presentation.",
  "example": "Loyalty cards (discount type), Store membership cards, Association discount cards, Senior discount cards, Student discount cards"
}, {
  "category": "Misc",
  "name": "Service Cancellation and Administrative Fee Charges",
  "description": "Administrative fees charged for cancelling services, reservations, contracts, or booking arrangements. Fee taxability depends on the underlying service or transaction.",
  "example": "service cancellation penalties, booking cancellation fees, contract termination charges, reservation cancellation costs, administrative cancellation fees"
}, {
  "category": "Misc",
  "name": "Shipping and handling combined",
  "description": "Shipping and Handling charges combined",
  "example": "Shipping and Handling charges combined"
}, {
  "category": "Misc",
  "name": "Shipping - Title transfer after Customer Possession",
  "description": "Shipping Charges separately stated, where the possession of goods get transferred at customer location after possession",
  "example": "Shipping Charges separately stated, where the possession of goods get transferred at customer location after possession"
}, {
  "category": "Misc",
  "name": "Shipping - Title transfer at time of Sales",
  "description": "Shipping Charges separately stated, where the possession of goods get transferred at the time of Sales",
  "example": "Shipping Charges separately stated, where the possession of goods get transferred at the time of Sales"
}, {
  "category": "Physical",
  "name": "Absorbent Towel Products",
  "description": "Absorbent textile towel products for personal hygiene, household cleaning, and drying applications. Generally taxable as tangible personal property.",
  "example": "bath towel products, absorbent hand towels, household cleaning towels, personal hygiene towels, textile drying products"
}, {
  "category": "Physical",
  "name": "Accessories or Equipment",
  "description": "Items used to complement clothing outfits or for specific activities, a broad category where context (often implied by sale alongside clothing) is key.",
  "example": "Belts, Scarves, Hats, Bags, Gloves (fashion/utility)"
}, {
  "category": "Physical",
  "name": "Advertising media / inserts distributed via newspaper insert",
  "description": "This represents media inserts distributed via newspaper insert.  Includes the sale of TPP.",
  "example": "Coupon Booklet ,Collectible Postcards, Discount Voucher ,Branded Magnet"
}, {
  "category": "Physical",
  "name": "Advertising media / inserts distributed via shared mail package",
  "description": "This represents media inserts distributed via shared mail package.  Includes the sale of TPP.",
  "example": "Product Catalog, Promotional Calendar, Order Form Insert, Special Flyer"
}, {
  "category": "Physical",
  "name": "Alcohol Based Antiseptic Preps",
  "description": "Over-the-counter alcohol-based antiseptic solutions and preparations for wound cleaning, skin disinfection, and general antiseptic purposes. Taxable as tangible personal property in most states.",
  "example": "Isopropyl Alcohol Bottles, Rubbing Alcohol, Antiseptic Spray, Skin Preparation Solution, Topical Disinfectant"
}, {
  "category": "Physical",
  "name": "Antibacterial Cleansing Wipes with Drug Facts Panel",
  "description": "Pre-moistened antibacterial wipes with drug facts panel for hand cleaning, surface disinfection, and portable hygiene maintenance.",
  "example": "antibacterial hand wipes, sanitizing cleansing cloths, disinfectant towelettes, antimicrobial wipes, portable sanitizer cloths"
}, {
  "category": "Physical",
  "name": "Antibacterial Hand Sanitizing Products",
  "description": "Alcohol-based gel, liquid, or foam sanitizers containing active antibacterial ingredients for hand hygiene and germ elimination. Generally taxable as tangible personal property.",
  "example": "Hand Sanitizer Gel, Antibacterial Liquid Cleanser, Instant Hand Cleanser, Alcohol-based Sanitizer, Antimicrobial Hand Gel"
}, {
  "category": "Physical",
  "name": "Antibacterial Soap Products with Drug Fact Panel",
  "description": "Antibacterial soap products containing active medicinal ingredients with FDA-required drug facts panel for enhanced antimicrobial protection. May be classified as medical supplies for tax purposes.",
  "example": "Antimicrobial Hand Soap, Medicated Antibacterial Bar, Therapeutic Soap Products, Drug-facts Antibacterial Soap, Medicinal Cleansing Soap"
}, {
  "category": "Physical",
  "name": "Antiperspirant and Deodorant Products",
  "description": "Personal care products designed to reduce perspiration and control body odor through active antiperspirant ingredients. Generally taxable as tangible personal property.",
  "example": "Antiperspirant Stick, Deodorant Spray, Roll-on Antiperspirant, Clinical Strength Deodorant, Sweat Protection Products"
}, {
  "category": "Physical",
  "name": "Antiseptic Oral Hygiene Mouthwash Products",
  "description": "Antiseptic mouthwash and oral rinse products containing active ingredients for oral hygiene and bacterial reduction. May be classified as medical products.",
  "example": "antiseptic mouthwash solutions, therapeutic oral rinses, antimicrobial mouth rinses, medicated oral hygiene products, antiseptic dental rinses"
}, {
  "category": "Physical",
  "name": "Appetizers (Basic)",
  "description": "Simple, often single-ingredient or minimally processed food items commonly used as or in the preparation of appetizers before a main meal.",
  "example": "Olives (jarred), Pickles (jarred), Artichoke hearts (canned), Crackers (plain), Cheese cubes (plain)"
}, {
  "category": "Physical",
  "name": "Appetizers (Flour/Egg-Based)",
  "description": "Ingredients or pre-made components primarily made from flour or eggs, used in creating appetizers, such as batter mixes, doughs, or small baked items.",
  "example": "Pastry dough (puff/phyllo), Cracker meal/breadcrumbs, Batter mix (for frying), Mini quiche shells, Blini mix"
}, {
  "category": "Physical",
  "name": "Appetizers (Sweet/Savory Snacks)",
  "description": "Pre-packaged sweet or savory snack items commonly used as or incorporated into appetizers, often ready-to-eat or requiring minimal preparation.",
  "example": "Pretzels (for dipping), Tortilla chips (for salsa), Nuts (flavored), Mini cookies (for dessert tray), Savory crackers"
}, {
  "category": "Physical",
  "name": "Apron used in Household",
  "description": "Protective overgarments worn to shield clothing during domestic tasks such as cooking, cleaning, or crafting.",
  "example": "Kitchen aprons, Bib aprons, Cleaning aprons, Craft aprons, Garden aprons"
}, {
  "category": "Physical",
  "name": "Aqua Shoes",
  "description": "Lightweight, flexible footwear designed for use in and around water, providing grip and protection against sharp objects on wet surfaces.",
  "example": "Water shoes, Swim shoes, Beach shoes, Reef shoes, Pool socks"
}, {
  "category": "Physical",
  "name": "Artistic Works and Creative Art Products",
  "description": "Artistic works, creative art products, and original artistic creations for decoration, collection, or cultural purposes. Art works generally taxable as tangible personal property.",
  "example": "original paintings, artistic sculptures, creative artwork, collectible art pieces, decorative art objects"
}, {
  "category": "Physical",
  "name": "Athletic Supporters",
  "description": "Undergarments specifically designed to provide support and protection for the male genitalia during sports or physical activity.",
  "example": "Jockstraps, Support briefs, Cup supporters, Dance belts, Groin guards"
}, {
  "category": "Physical",
  "name": "Automobile Sales and Lease - Automobile Sales",
  "description": "The transaction involving the transfer of ownership of a new or used motor vehicle from a seller to a buyer.",
  "example": "New car purchase, Used car sale, Dealership car sale, Private party car sale, Fleet vehicle sales"
}, {
  "category": "Physical",
  "name": "Baby Puddings/Gelatin (Prepackaged, Ready-to-Eat)",
  "description": "Prepackaged, ready-to-consume dessert products like puddings or gelatin, specifically formulated and portioned for infants and young children.",
  "example": "Baby dessert cups, Infant fruit gels, Toddler pudding pouches, Custard for babies, Organic baby gelatin snacks"
}, {
  "category": "Physical",
  "name": "Baked Goods Prepackaged",
  "description": "Prepackaged baked items (e.g., bread, cakes, pastries, cookies)",
  "example": "Single-serve muffin, Small cookie pack (2-3), Individual pastry (wrapped), Small cupcake pack, Loaf"
}, {
  "category": "Physical",
  "name": "Bakery Party Trays (Third-Party Prepared, Prepackaged)",
  "description": "Assortments of baked goods arranged on a platter, prepared by an external bakery and sold prepackaged for events.",
  "example": "Cookie platters (prepackaged), Pastry assortments (boxed), Mini croissant trays, Brownie bite platters, Cupcake assortments (packaged)"
}, {
  "category": "Physical",
  "name": "Ballet & Tap Shoes",
  "description": "Specialized footwear for ballet (soft shoes or hard-toed pointe shoes) and tap dancing (shoes with metal taps).",
  "example": "Ballet slippers (soft), Pointe shoes, Tap shoes (oxford), Character tap shoes, Jazz tap shoes"
}, {
  "category": "Physical",
  "name": "Bandanas",
  "description": "Square or triangular pieces of cloth, often patterned, worn on the head, around the neck, or face for practical or decorative use.",
  "example": "Paisley bandanas, Cotton bandanas, Silk headscarves, Neckerchiefs, Tube bandanas"
}, {
  "category": "Physical",
  "name": "Bars (Fruit/Granola/Breakfast, Flour, Not Candy-Coated)",
  "description": "Snack or breakfast bars made with fruit and/or granola, containing flour as an ingredient, and not covered in a confectionery coating.",
  "example": "Cereal bars (flour-based), Breakfast biscuits (bar form), Fruit-filled oat bars, Soft baked granola bars, Fig bars"
}, {
  "category": "Physical",
  "name": "Bathing Suits & Caps",
  "description": "Garments designed for wear during water-based activities like swimming or sunbathing, and associated headwear.",
  "example": "Bikinis, One-piece suits, Swim trunks, Rash guards, Swim caps"
}, {
  "category": "Physical",
  "name": "Battery and Power Supply Products with Accessories",
  "description": "Electrical power storage cells, rechargeable batteries, and related charging accessories for electronic devices and equipment.",
  "example": "Alkaline Battery Packs, Rechargeable Battery Cells, Battery Chargers, Power Adapters, Backup Power Sources"
}, {
  "category": "Physical",
  "name": "Belts & Suspenders",
  "description": "Accessories worn to secure or hold up garments, particularly trousers, belts encircle the waist, suspenders use shoulder straps.",
  "example": "Leather belts, Fabric belts, Elastic suspenders, Clip-on suspenders, Button suspenders"
}, {
  "category": "Physical",
  "name": "Beverage Ingredients - CO2 (Soda Stream Refills)",
  "description": "Carbon dioxide gas, typically supplied in cylinders, used as an ingredient to carbonate water and other beverages in home carbonation systems.",
  "example": "CO2 cylinders (SodaStream), Carbonator refills, Sparkling water gas, Beverage carbonation gas, Drinkmate CO2"
}, {
  "category": "Physical",
  "name": "Bibs",
  "description": "Garments worn hanging from the neck over the chest to protect clothing from spills, primarily for infants or during messy activities.",
  "example": "Baby bibs, Toddler bibs, Silicone bibs, Drool bibs, Adult lobster bibs"
}, {
  "category": "Physical",
  "name": "Binoculars",
  "description": "Optical devices used to magnify distant objects for outdoor or sporting use.",
  "example": "Compact binoculars, field binoculars, zoom binoculars"
}, {
  "category": "Physical",
  "name": "Biscuits/Cookies (Not Chocolate Covered)",
  "description": "Baked goods, typically sweet and flour-based, that are not enrobed or coated in chocolate, used as ingredients or standalone.",
  "example": "Shortbread (for crusts), Sugar cookies (plain), Oatmeal cookies (no choc), Digestive biscuits, Graham crackers (for baking)"
}, {
  "category": "Physical",
  "name": "Boots",
  "description": "Footwear covering the foot and ankle, and often part of the lower leg, for various uses and conditions.",
  "example": "Ankle boots, Chelsea boots, Cowboy boots, Hiking boots, Winter boots"
}, {
  "category": "Physical",
  "name": "Breath Freshening Oral Care Spray Products",
  "description": "Portable breath spray products for oral hygiene maintenance and breath freshening without therapeutic medicinal claims. Generally taxable as personal care products.",
  "example": "breath freshening sprays, oral hygiene sprays, portable mouth sprays, instant breath fresheners, oral freshening products"
}, {
  "category": "Physical",
  "name": "Breathing Masks",
  "description": "Coverings worn over the mouth and nose to protect the respiratory system from inhaling airborne particles, pollutants, or pathogens.",
  "example": "Dust masks, Surgical masks, N95 respirators, Cloth face masks, Pollution masks"
}, {
  "category": "Physical",
  "name": "Briefcases",
  "description": "Flat, rectangular bags, often with a handle, typically used by business people for carrying documents, laptops, or books.",
  "example": "Leather briefcases, Laptop bags, Attache cases, Messenger bags (structured), Portfolio cases"
}, {
  "category": "Physical",
  "name": "Bullion Coins Foreign Gold & Silver 90PercentPlus Fineness",
  "description": "Foreign-minted gold or silver coins with 90% or greater fineness but below investment-grade standards",
  "example": "Mexican 50 Peso gold coins, British sovereigns (some vintages), pre-1967 Canadian silver coins"
}, {
  "category": "Physical",
  "name": "Bullion Coins Foreign Gold & Silver Investment Grade",
  "description": "Foreign-minted gold or silver coins meeting minimum fineness standards, valued by precious metal content",
  "example": "Canadian Gold Maple Leafs, South African Krugerrands, Austrian Philharmonics, Chinese Gold Pandas"
}, {
  "category": "Physical",
  "name": "Bullion Coins Foreign Other Precious Metals 90PercentPlus Fineness",
  "description": "Foreign-minted precious metal coins with 90% or greater fineness but below investment-grade standards",
  "example": "Foreign precious metal commemoratives not meeting IRA standards"
}, {
  "category": "Physical",
  "name": "Bullion Coins Foreign Other Precious Metals Investment Grade",
  "description": "Foreign-minted precious metal coins (excluding gold, silver, platinum, palladium) meeting minimum fineness standards",
  "example": "Foreign commemorative precious metal coins meeting minimum fineness"
}, {
  "category": "Physical",
  "name": "Bullion Coins Foreign Palladium 90PercentPlus Fineness",
  "description": "Foreign-minted palladium coins with 90% or greater fineness but below investment-grade standards",
  "example": "Foreign palladium coins not meeting IRA fineness requirements"
}, {
  "category": "Physical",
  "name": "Bullion Coins Foreign Palladium Investment Grade",
  "description": "Foreign-minted palladium coins meeting minimum fineness standards, valued by precious metal content",
  "example": "Canadian Palladium Maple Leafs, Russian Palladium Ballerina"
}, {
  "category": "Physical",
  "name": "Bullion Coins Foreign Platinum 90PercentPlus Fineness",
  "description": "Foreign-minted platinum coins with 90% or greater fineness but below investment-grade standards",
  "example": "Foreign platinum coins not meeting IRA fineness requirements"
}, {
  "category": "Physical",
  "name": "Bullion Coins Foreign Platinum Investment Grade",
  "description": "Foreign-minted platinum coins meeting minimum fineness standards, valued by precious metal content",
  "example": "Canadian Platinum Maple Leafs, Australian Platinum Koalas, Isle of Man Platinum Noble"
}, {
  "category": "Physical",
  "name": "Bullion Coins US Gold & Silver Investment Grade",
  "description": "IRA-eligible U.S. minted gold or silver coins meeting minimum fineness standards, valued by precious metal content",
  "example": "American Gold Eagles, American Silver Eagles, American Gold Buffalo coins"
}, {
  "category": "Physical",
  "name": "Bullion Coins US Other Precious Metals Investment Grade",
  "description": "IRA-eligible U.S. minted precious metal coins (excluding gold, silver, platinum, palladium) meeting minimum fineness standards",
  "example": "U.S. commemorative precious metal coins meeting IRA standards"
}, {
  "category": "Physical",
  "name": "Bullion Coins US Palladium Investment Grade",
  "description": "IRA-eligible U.S. minted palladium coins meeting minimum fineness standards, valued by precious metal content",
  "example": "American Palladium Eagles"
}, {
  "category": "Physical",
  "name": "Bullion Coins US Platinum Investment Grade",
  "description": "IRA-eligible U.S. minted platinum coins meeting minimum fineness standards, valued by precious metal content",
  "example": "American Platinum Eagles"
}, {
  "category": "Physical",
  "name": "Business Computer Hardware and Equipment Systems",
  "description": "Computer hardware, equipment, and technology systems designed for business, commercial, and enterprise applications. Generally taxable but may qualify for resale exemptions.",
  "example": "business server systems, commercial computer equipment, enterprise hardware solutions, office computer systems, professional IT hardware"
}, {
  "category": "Physical",
  "name": "Business Office Supplies and Administrative Materials",
  "description": "General office supplies, stationery, and business materials for administrative and office operations. Generally taxable as tangible personal property.",
  "example": "office stationery supplies, business paper products, office writing materials, administrative supplies, workplace office materials"
}, {
  "category": "Physical",
  "name": "Cable Television and Programming Services",
  "description": "Cable television programming services including digital cable packages, channel programming, and cable TV installation services. Utility services generally subject to sales tax.",
  "example": "Cable Tv Programming, Digital Cable Services, Television Channel Packages, Cable Installation Services, Cable Television Subscriptions"
}, {
  "category": "Physical",
  "name": "Camping Chairs",
  "description": "Portable folding chairs designed for camping or outdoor seating.",
  "example": "Folding chair, backpacking stool, reclining camp chair"
}, {
  "category": "Physical",
  "name": "Camping Lanterns",
  "description": "Battery-powered or fuel-powered lanterns for outdoor lighting.",
  "example": "LED lantern, propane lantern, rechargeable lantern"
}, {
  "category": "Physical",
  "name": "Camping Stoves",
  "description": "Portable stoves used for cooking during camping or outdoor activities.",
  "example": "Single-burner stove, propane camp stove, backpacking stove"
}, {
  "category": "Physical",
  "name": "Candy",
  "description": "A broad category of sweet confections, typically made with sugar or sugar substitutes, often flavored and used as ingredients or final products.",
  "example": "Chocolate bars, Gummy candies, Hard candies, Lollipops, Caramels"
}, {
  "category": "Physical",
  "name": "Candy (No Flour, with Alcohol)",
  "description": "Confectionery items containing alcohol as an ingredient and not made with flour.",
  "example": "Liqueur-filled chocolates, Rum balls (no flour), Wine gummies, Bourbon caramels, Cocktail-flavored hard candies"
}, {
  "category": "Physical",
  "name": "Candy - Twix Family Pack (10 Count)",
  "description": "A specific brand and package size of candy bar: Twix, in a family pack containing 10 individual units.",
  "example": "Twix 10-pack, Mars Twix Family Size, Caramel cookie bars (Twix pack), Chocolate multi-pack (Twix 10ct), Confectionery (Twix specific pack)"
}, {
  "category": "Physical",
  "name": "Canned Food",
  "description": "Food products preserved by sealing them in airtight containers (cans) and then heat-processing them.",
  "example": "Canned vegetables, Canned fruits, Canned tuna/salmon, Canned soups, Canned beans"
}, {
  "category": "Physical",
  "name": "Carbonated Drinks",
  "description": "Drinkable liquids infused with carbon dioxide gas to make them effervescent, a broad category including sodas, sparkling water, etc.",
  "example": "Soda water (ingredient), Sparkling water (bulk), Cola (for mixing), Lemon-lime soda (ingredient), Club soda (large bottle)"
}, {
  "category": "Physical",
  "name": "Carbonated Plain Water",
  "description": "Water that has been carbonated, containing no added flavors, sweeteners, or other ingredients, often used as a beverage base or mixer.",
  "example": "Seltzer water (plain), Unflavored sparkling water, Plain soda water, Carbonated mineral water (unsweetened), Bubbly water (unflavored)"
}, {
  "category": "Physical",
  "name": "Catering",
  "description": "Providing food services for events.",
  "example": "Wedding receptions, corporate events."
}, {
  "category": "Physical",
  "name": "Charcoal Grills",
  "description": "Outdoor grills using charcoal as a fuel source.",
  "example": "Portable charcoal grill, kettle grill, barrel grill"
}, {
  "category": "Physical",
  "name": "Cheeses & Foie Gras",
  "description": "Dairy products made from pressed milk curds (cheeses) and the specially fattened liver of a duck or goose (foie gras).",
  "example": "Cheddar cheese, Brie cheese, Parmesan cheese, Foie gras terrine, Foie gras (whole liver)"
}, {
  "category": "Physical",
  "name": "Chewing gum or Candy Nutritional Supplement Label",
  "description": "Chewing gum and candy products containing vitamins, minerals, or dietary supplements with required supplement facts labeling. May be classified as dietary supplements for tax purposes.",
  "example": "vitamin-enriched gummies, supplement chewing gum, nutritional candy products, fortified confectionery, functional sweet treats"
}, {
  "category": "Physical",
  "name": "Clean Room Apparel & Equipment",
  "description": "Specialized garments and related items designed to minimize contamination in controlled environments by containing particles shed by the wearer or protecting the wearer.",
  "example": "Coveralls (cleanroom), Hoods (cleanroom), Boot covers, Face masks (cleanroom), Gloves (cleanroom)"
}, {
  "category": "Physical",
  "name": "Cleated or Spiked Athletic Shoes",
  "description": "Athletic footwear with studs (cleats) or spikes on the soles to provide enhanced traction for sports on grass, turf, or tracks.",
  "example": "Football cleats, Baseball spikes, Soccer cleats, Track spikes, Golf shoes (spiked)"
}, {
  "category": "Physical",
  "name": "Cloth Diapers",
  "description": "Professional cloth diapers",
  "example": "Cloth Diapers"
}, {
  "category": "Physical",
  "name": "Clothing Alteration/Repair (Not with Clothing Sale)",
  "description": "Services performed to adjust the fit, mend, or modify existing clothing items, when not part of the original purchase transaction of the clothing.",
  "example": "Hemming pants, Taking in seams, Zipper replacement, Patching holes, Sleeve shortening"
}, {
  "category": "Physical",
  "name": "Coated Granola Bars (No Flour)",
  "description": "Snack bars from granola (oats, nuts, sweeteners) with an outer coating (e.g., yogurt, chocolate) and no primary flour ingredient.",
  "example": "Yogurt-dipped granola bars, Chocolate-coated oat bars, Nut & seed bars (coated), Fruit & nut bars (coated, no flour), Protein granola bars (coated)"
}, {
  "category": "Physical",
  "name": "Coated Granola Cereal",
  "description": "Breakfast cereals made from granola where clusters/pieces are covered with a coating, often sweet (e.g., yogurt, chocolate, honey).",
  "example": "Yogurt-coated granola, Chocolate-covered granola clusters, Honey-glazed granola, Frosted granola, Peanut butter coated granola"
}, {
  "category": "Physical",
  "name": "Coats & Jackets",
  "description": "Outer garments for the upper body providing warmth or protection from weather, coats are generally longer or heavier than jackets.",
  "example": "Trench coats, Parkas, Blazers, Denim jackets, Winter coats"
}, {
  "category": "Physical",
  "name": "Comic Books",
  "description": "Publications that tell stories through sequential art, often in panels with images and text (dialogue, captions).",
  "example": "Superhero comics, Graphic novels, Manga, Indie comics, Collector's edition comics"
}, {
  "category": "Physical",
  "name": "Confectionery Spreads & Dessert Sauces",
  "description": "Sweet, often rich, spreadable products or liquid toppings used for desserts, pastries, or as confectionery components.",
  "example": "Chocolate hazelnut spread, Caramel sauce, Fruit coulis, Chocolate fudge sauce, Marshmallow fluff"
}, {
  "category": "Physical",
  "name": "Consumer Computer Hardware and Electronics",
  "description": "Computer hardware, devices, and electronic equipment designed for personal, home, and individual consumer use. Typically taxable as tangible personal property.",
  "example": "personal desktop computers, consumer laptop systems, home computer accessories, individual electronic devices, personal computing hardware"
}, {
  "category": "Physical",
  "name": "Corn Husks",
  "description": "The dried outer leaves of an ear of corn, primarily used as a wrapping for foods like tamales during cooking, or for crafts.",
  "example": "Dried corn husks (for tamales), Corn shucks, Tamale wrappers, Corn wrappers, Hoja de tamal"
}, {
  "category": "Physical",
  "name": "Cosmetics",
  "description": "Substances applied to the human body for cleansing, beautifying, promoting attractiveness, or altering appearance, excluding soap.",
  "example": "Lipstick, Foundation, Mascara, Eyeshadow, Perfume"
}, {
  "category": "Physical",
  "name": "Coveralls",
  "description": "One-piece garments that cover the torso, arms, and legs, typically worn over other clothes for protection during work or specialized activities.",
  "example": "Work coveralls, Disposable coveralls, Boiler suits, Flight suits, Insulated coveralls"
}, {
  "category": "Physical",
  "name": "Craisins / Sweetened Dried Cranberries",
  "description": "Dried cranberries that have typically been infused with sugar or fruit juice concentrate to enhance sweetness.",
  "example": "Original Craisins, Reduced Sugar Craisins, Flavored dried cranberries, Cherry infused Craisins, Cranberry trail mix component"
}, {
  "category": "Physical",
  "name": "Decorative Candles and Candle Accessory Products",
  "description": "Decorative and functional candles including scented varieties, along with related accessories like holders, trimmers, and candle-making supplies. Generally taxable as tangible personal property.",
  "example": "Scented Decorative Candles, Pillar Candle Products, Candle Holder Accessories, Wick Trimming Tools, Candle Warmer Devices"
}, {
  "category": "Physical",
  "name": "Deli Salads (Third-Party Prepared, 1-3 Servings, Prepackaged)",
  "description": "Pre-packaged salads (e.g., potato, macaroni) prepared by an external deli/producer, sold in containers for one to three servings.",
  "example": "Single-serve potato salad, Small macaroni salad cup, Individual coleslaw container, Small pasta salad (prepackaged), Quinoa salad (1-3 servings)"
}, {
  "category": "Physical",
  "name": "Deli Salads (Third-Party Prepared, Bulk ≥4 Servings, Prepackaged)",
  "description": "Pre-packaged salads (e.g., potato, macaroni) prepared by an external deli/producer, sold in containers for four or more servings.",
  "example": "Large potato salad tub, Family-size coleslaw, Bulk macaroni salad, Prepackaged large pasta salad, Large quinoa salad (deli)"
}, {
  "category": "Physical",
  "name": "Deli Salads (Third-Party Prepared, Hand Dipped/Scooped, Packaged)",
  "description": "Salads prepared by an external deli/producer, portioned and packaged by hand (e.g., scooped into containers) at point of sale or for retail.",
  "example": "Scooped potato salad, Hand-packed coleslaw, Deli counter pasta salad, Freshly portioned chicken salad, Individual Tabbouleh (deli packaged)"
}, {
  "category": "Physical",
  "name": "Deodorant and Body Freshening Products",
  "description": "Personal care deodorant products for body odor control and freshness maintenance without antiperspirant properties. Generally taxable as tangible personal property.",
  "example": "body deodorant sprays, natural deodorant products, odor-control body products, personal freshness products, non-antiperspirant deodorants"
}, {
  "category": "Physical",
  "name": "Diapers Adult Sold At Retail",
  "description": "Professional diapers - adult - sold at retail product",
  "example": "Diapers for Adults"
}, {
  "category": "Physical",
  "name": "Dietary Supplements Amino Acids",
  "description": "Products labeled with Supplement Facts panel containing amino acid compounds",
  "example": "L-carnitine, L-glutamine, BCAAs (branched-chain amino acids), lysine, arginine"
}, {
  "category": "Physical",
  "name": "Dietary Supplements Antioxidants",
  "description": "Products labeled with Supplement Facts panel containing antioxidant compounds",
  "example": "CoQ10, alpha-lipoic acid, resveratrol, astaxanthin, glutathione"
}, {
  "category": "Physical",
  "name": "Dietary Supplements Cod Liver Oil",
  "description": "Products labeled with Supplement Facts panel containing cod liver oil",
  "example": "Cod liver oil capsules, liquid cod liver oil supplements"
}, {
  "category": "Physical",
  "name": "Dietary Supplements Enzymes",
  "description": "Products labeled with Supplement Facts panel containing digestive or systemic enzymes",
  "example": "Digestive enzyme blends, bromelain, papain, lactase, protease supplements"
}, {
  "category": "Physical",
  "name": "Dietary Supplements Garlic",
  "description": "Products labeled with Supplement Facts panel containing garlic extracts or compounds",
  "example": "Garlic capsules, aged garlic extract, allicin supplements"
}, {
  "category": "Physical",
  "name": "Dietary Supplements General",
  "description": "Products labeled with Supplement Facts panel containing various nutritional or dietary supplement compounds",
  "example": "Multivitamin/multimineral supplements, specialty formulations, combination supplements"
}, {
  "category": "Physical",
  "name": "Dietary Supplements Ginseng",
  "description": "Products labeled with Supplement Facts panel containing ginseng extracts",
  "example": "Asian ginseng (Panax ginseng), American ginseng, Siberian ginseng capsules"
}, {
  "category": "Physical",
  "name": "Dietary Supplements Halibut Liver Oil",
  "description": "Products labeled with Supplement Facts panel containing halibut liver oil",
  "example": "Halibut liver oil capsules, liquid halibut liver oil supplements"
}, {
  "category": "Physical",
  "name": "Dietary Supplements Herbal",
  "description": "Products labeled with Supplement Facts panel containing botanical or herbal extracts",
  "example": "Echinacea, St. John's Wort, turmeric/curcumin, milk thistle, saw palmetto"
}, {
  "category": "Physical",
  "name": "Dietary Supplements Immune Support",
  "description": "Products labeled with Supplement Facts panel formulated to support immune function",
  "example": "Elderberry supplements, beta-glucan, Vitamin C with zinc, immunity blends"
}, {
  "category": "Physical",
  "name": "Dietary Supplements Lecithin",
  "description": "Products labeled with Supplement Facts panel containing lecithin compounds",
  "example": "Soy lecithin capsules, sunflower lecithin, phosphatidylcholine supplements"
}, {
  "category": "Physical",
  "name": "Dietary Supplements Metabolic Support",
  "description": "Products labeled with Supplement Facts panel formulated to support metabolic function",
  "example": "Thermogenic supplements, metabolism boosters, green tea extract, chromium picolinate"
}, {
  "category": "Physical",
  "name": "Dietary Supplements Minerals",
  "description": "Products labeled with Supplement Facts panel containing mineral compounds",
  "example": "Calcium, magnesium, iron, potassium, selenium, chromium supplements"
}, {
  "category": "Physical",
  "name": "Dietary Supplements Other",
  "description": "Products labeled with Supplement Facts panel not otherwise categorized",
  "example": "Omega-3 fish oil, probiotics, melatonin, collagen, fiber supplements"
}, {
  "category": "Physical",
  "name": "Dietary Supplements Vitamins",
  "description": "Products labeled with Supplement Facts panel containing vitamin compounds",
  "example": "Multivitamins, Vitamin D, Vitamin B complex, Vitamin C, Vitamin E"
}, {
  "category": "Physical",
  "name": "Dietary Supplements Zinc",
  "description": "Products labeled with Supplement Facts panel containing zinc compounds",
  "example": "Zinc gluconate, zinc picolinate, zinc lozenges, chelated zinc"
}, {
  "category": "Physical",
  "name": "Dietary Supplies",
  "description": "Food products, including specially formulated foods or supplements, intended to meet particular dietary needs or provide specific nutritional benefits.",
  "example": "Gluten-free foods, Meal replacement shakes, Protein bars, Vitamin supplements, Electrolyte drinks"
}, {
  "category": "Physical",
  "name": "Dips (Prepackaged, Ready-to-Eat)",
  "description": "Prepackaged, ready-to-consume savory spreads or sauces intended for dipping other foods like chips, vegetables, or crackers.",
  "example": "Hummus (prepackaged), Salsa (jarred), Guacamole (ready-to-eat), Onion dip (refrigerated), Bean dip (canned)"
}, {
  "category": "Physical",
  "name": "Disposable Food Service Utensils and Amenity Products",
  "description": "Disposable food service utensils, single-use dining implements, and disposable hospitality amenities for restaurants and events. Disposable items generally taxable.",
  "example": "disposable dining utensils, single-use flatware, paper dining products, disposable food service, single-use amenities"
}, {
  "category": "Physical",
  "name": "Dress Shields",
  "description": "Absorbent pads worn under clothing in the armpit area to protect garments from perspiration stains and odor.",
  "example": "Disposable shields, Sew-in shields, Cotton shields, Underarm pads, Sweat guards"
}, {
  "category": "Physical",
  "name": "Dried Fruit (Sweetened)",
  "description": "Fruits that have had most of their original water content removed, with added caloric sweeteners like sugar or fruit juice concentrate.",
  "example": "Sweetened dried cranberries (Craisins), Candied pineapple, Sugared dried mango, Glazed dried apricots, Sweetened banana chips"
}, {
  "category": "Physical",
  "name": "Drinking Chocolate (A La Taza)",
  "description": "Rich, thick style of drinking chocolate, often less sweet than typical hot cocoa, intended to be sipped, sometimes made from solid chocolate pieces.",
  "example": "Spanish drinking chocolate, Thick hot chocolate mix, European style drinking chocolate, Stone-ground chocolate (for drinking), Churro dipping chocolate"
}, {
  "category": "Physical",
  "name": "Ear & Hearing Protectors",
  "description": "Devices worn in or over the ears to protect them from loud noises, water intrusion, or cold.",
  "example": "Earplugs (foam/silicone), Earmuffs (noise-reducing), Swim earplugs, Musician earplugs, Sleep earplugs"
}, {
  "category": "Physical",
  "name": "Ear Muffs",
  "description": "Accessories consisting of two soft pads connected by a band, worn over the ears for warmth or noise protection.",
  "example": "Winter earmuffs, Fleece earmuffs, Fashion earmuffs, Noise-reduction muffs, Adjustable earmuffs"
}, {
  "category": "Physical",
  "name": "Empty Ice Cream Cones",
  "description": "Baked, conical or cup-shaped wafers designed to hold ice cream or other frozen desserts, sold empty for filling.",
  "example": "Wafer cones, Sugar cones, Waffle cones, Cake cones, Gluten-free cones"
}, {
  "category": "Physical",
  "name": "Energy Efficient Products",
  "description": "Products designed to consume less energy to perform their intended function compared to standard equivalent supplies.",
  "example": "LED light bulbs, Energy Star appliances, Low-flow showerheads, Smart thermostats, High-efficiency air filters"
}, {
  "category": "Physical",
  "name": "Engineered Wood Product",
  "description": "Man-made wood products created by binding strands, particles, fibers, or veneers of wood together with adhesives.",
  "example": "Plywood, OSB (Oriented Strand Board), Glulam beams, I-joists, Laminated Veneer Lumber (LVL)"
}, {
  "category": "Physical",
  "name": "Exercise Supplies",
  "description": "Professional exercise supplies",
  "example": "Excerside Supplies"
}, {
  "category": "Physical",
  "name": "Eyelashes",
  "description": "Professional eyelashes",
  "example": "Cosmetic Eyelashes Extension"
}, {
  "category": "Physical",
  "name": "Fabric Hair Accessory and Decorative Bow Products",
  "description": "Fabric hair accessories and decorative bow products for personal styling and hair decoration. Generally taxable as tangible personal property and personal accessories.",
  "example": "fabric hair accessories, decorative hair bows, textile hair ornaments, fashion hair clips, styling hair accessories"
}, {
  "category": "Physical",
  "name": "Face Shields",
  "description": "Protective devices that cover the wearer's face (or part of it) to guard against impact, debris, splashes, or infectious agents.",
  "example": "Safety face shields, Medical face shields, Splash guards (face), Full-face visors, Dental face shields"
}, {
  "category": "Physical",
  "name": "Feminine Hygiene",
  "description": "Feminine Hygiene in sales tax applications refers to products that are used by women during menstruation, vaginal discharge, and other bodily functions related to the vulva and vagina.",
  "example": "Tampons, Pads"
}, {
  "category": "Physical",
  "name": "Firewood & Kindling",
  "description": "Wood cut for fuel in fires (firewood), and small, easily combustible sticks/twigs to start fires (kindling).",
  "example": "Split logs, Seasoned hardwood, Softwood bundles, Fatwood sticks, Twig bundles"
}, {
  "category": "Physical",
  "name": "Flashlights",
  "description": "Handheld portable light sources powered by batteries or rechargeables.",
  "example": "LED flashlight, tactical flashlight, handheld torch"
}, {
  "category": "Physical",
  "name": "Food Products with Supplement Labeling",
  "description": "Food items that could be considered food but are marketed and labeled as supplements",
  "example": "Flax seed oil (in supplement form), apple cider vinegar capsules, coconut oil supplements"
}, {
  "category": "Physical",
  "name": "Footlets",
  "description": "Very short, sock-like foot coverings designed to be invisible or barely visible when worn with low-cut shoes.",
  "example": "No-show socks, Liner socks, Peds, Invisible socks, Shoe liners"
}, {
  "category": "Physical",
  "name": "For Brewing/Alcohol Production",
  "description": "Raw materials and additives used in the process of making beer, wine, spirits, or other alcoholic beverages.",
  "example": "Malted barley, Hops, Wine yeast, Brewing sugars, Distiller's yeast"
}, {
  "category": "Physical",
  "name": "Formal Wear",
  "description": "Apparel suitable for highly formal occasions, such as tuxedos or tailcoats for men, and evening or ball gowns for women.",
  "example": "Tuxedos, Evening gowns, Ball gowns, Morning suits, White tie attire"
}, {
  "category": "Physical",
  "name": "Frozen Cooked Sandwich-Type Items",
  "description": "Pre-cooked items resembling sandwiches (e.g., filled pockets, breakfast sandwiches) sold frozen and requiring reheating, used as meal components.",
  "example": "Hot Pockets, Breakfast sandwiches (frozen), Frozen burgers (with bun), Panini (frozen), Stuffed bread pockets"
}, {
  "category": "Physical",
  "name": "Fruit Salads/Parfaits (Third-Party Prepared, Prepackaged)",
  "description": "Pre-packaged ready-to-eat mixtures of cut fresh fruits (fruit salads) or layered desserts of fruit, yogurt, and often granola (parfaits).",
  "example": "Packaged mixed fruit cup, Pre-made fruit salad bowl, Yogurt parfait (prepackaged), Granola fruit parfait cup, Layered fruit dessert (packaged)"
}, {
  "category": "Physical",
  "name": "Fruit Snacks (Fruit First Ingredient)",
  "description": "Snack products where fruit (e.g., puree, concentrate, pieces) is listed as the primary ingredient by weight, often chewy and sweet.",
  "example": "Fruit leathers (fruit first), Gummy fruit snacks (real fruit), Fruit puree snacks, Dried fruit bars (fruit primary), Fruit ropes"
}, {
  "category": "Physical",
  "name": "Fruit Snacks (Not Fruit First, No Flour)",
  "description": "Snack products with fruit flavoring or minor fruit content where fruit is not primary ingredient, and which do not contain flour.",
  "example": "Fruit-flavored gummies (gelatin based), Hard candies (fruit flavored), Jelly beans (fruit type), Fruit-flavored chews (no flour), Marshmallows (fruit flavored)"
}, {
  "category": "Physical",
  "name": "Fur",
  "description": "Animal skins with the hair still attached, processed and used to make or trim garments and accessories.",
  "example": "Mink coats, Fox stoles, Rabbit fur hats, Shearling jackets, Fur collars"
}, {
  "category": "Physical",
  "name": "Galoshes",
  "description": "Waterproof overshoes, typically made of rubber, worn over regular shoes to protect them from rain, snow, or mud.",
  "example": "Rubber overshoes, Snow boots (pull-on), Waterproof shoe covers, Mud boots, Storm wellingtons"
}, {
  "category": "Physical",
  "name": "Garters & Garter Belts",
  "description": "Undergarments used to hold up stockings or socks, garters are individual bands, while garter belts are waistbands with suspender straps.",
  "example": "Lace garter belts, Satin garters, Bridal garters, Suspender belts, Leg garters"
}, {
  "category": "Physical",
  "name": "Gas Grills",
  "description": "Outdoor cooking appliances powered by propane or natural gas.",
  "example": "Two-burner gas grill, portable propane grill, freestanding gas grill"
}, {
  "category": "Physical",
  "name": "General Clothing",
  "description": "Common items of everyday wearing apparel designed for human use, covering a wide variety of non-specialized garments.",
  "example": "T-shirts, Jeans, Dresses, Socks, Underwear"
}, {
  "category": "Physical",
  "name": "General Collectible Coins",
  "description": "General category encompassing numismatic coins and currency valued for collectibility rather than metal content",
  "example": "Category header for rare coins, antique currency, proof sets, uncirculated coins"
}, {
  "category": "Physical",
  "name": "General Disposable Medical Supply Products",
  "description": "General disposable medical supplies including patches, pads, and single-use medical items for healthcare applications. Medical supplies may be exempt when used for medical purposes.",
  "example": "disposable medical patches, medical gauze pads, single-use medical supplies, healthcare disposable items, medical patch products"
}, {
  "category": "Physical",
  "name": "General Healthcare Products and Medical Supply Items",
  "description": "General healthcare products, medical supplies, and health-related items for patient care and health maintenance. Medical supplies may qualify for exemptions in certain circumstances.",
  "example": "medical supply products, healthcare equipment, patient care items, health maintenance supplies, general medical products"
}, {
  "category": "Physical",
  "name": "General Occasional Sales",
  "description": "Infrequent sales not part of regular business activities.",
  "example": "Garage sales."
}, {
  "category": "Physical",
  "name": "General Physical",
  "description": "Any physical good outside of Kintsugi's defined categories",
  "example": "Barbells and dumbbells."
}, {
  "category": "Physical",
  "name": "General Pollution Control Equipment",
  "description": "Equipment used to reduce or eliminate environmental pollution.",
  "example": "Smokestack scrubbers, wastewater treatment systems."
}, {
  "category": "Physical",
  "name": "General Trade-Ins",
  "description": "A transaction where a used item is part of the payment for another item.",
  "example": "Trading in an old car for a new one."
}, {
  "category": "Physical",
  "name": "General Use Gloves - Cloth",
  "description": "Hand coverings made from woven or knitted fabric, providing light protection, warmth, or for fashion purposes in everyday situations.",
  "example": "Cotton gloves, Jersey gloves, Knitted gloves, Parade gloves, Liner gloves"
}, {
  "category": "Physical",
  "name": "General Use Gloves - Fur",
  "description": "Hand coverings made from or lined with animal fur, providing significant warmth and a luxurious appearance for general, non-specialized wear.",
  "example": "Mink fur gloves, Fox fur trimmed gloves, Rabbit fur mittens, Beaver fur gauntlets, Rex rabbit gloves"
}, {
  "category": "Physical",
  "name": "General Use Gloves - Kid",
  "description": "Small hand coverings designed for children, made from various materials (cloth, wool, synthetic) for warmth, play, or basic protection.",
  "example": "Children's mittens, Kids' winter gloves, Toddler play gloves, Fleece gloves (child), Knitted mittens (child)"
}, {
  "category": "Physical",
  "name": "General Use Gloves - Leather",
  "description": "Hand coverings made from tanned animal hides, offering durability, abrasion resistance, and often a stylish appearance for everyday wear.",
  "example": "Driving gloves, Dress gloves, Casual leather gloves, Unlined leather gloves, Winter leather gloves"
}, {
  "category": "Physical",
  "name": "General Use Gloves - Rubber",
  "description": "Waterproof hand coverings made from natural or synthetic rubber, designed for light protection during household tasks or general non-industrial activities.",
  "example": "Household cleaning gloves, Dishwashing gloves, Light gardening gloves, Latex gloves (non-medical), Nitrile gloves (non-medical)"
}, {
  "category": "Physical",
  "name": "General Use Gloves - Sheepskin",
  "description": "Hand coverings made from sheepskin with the wool intact, prized for exceptional softness, warmth, and breathability for everyday wear.",
  "example": "Sheepskin mittens, Shearling gloves, Fleece-lined sheepskin gloves, Winter sheepskin gloves, Driving gloves (sheepskin)"
}, {
  "category": "Physical",
  "name": "Girdles",
  "description": "Form-fitting undergarments designed to shape or support the waist, hips, and abdomen, typically made of elasticized fabric.",
  "example": "Shaping girdles, Support girdles, Posture girdles, Panty girdles, Open-bottom girdles"
}, {
  "category": "Physical",
  "name": "Glass Products and Decorative Glassware Items",
  "description": "Glass containers, drinking vessels, dishes, and decorative glass items for household and commercial use. Generally taxable as tangible personal property.",
  "example": "glass drinking vessels, glass dish sets, decorative glassware, glass storage containers, crystal glass products"
}, {
  "category": "Physical",
  "name": "Gloves (Baseball, Bowling, Boxing, Hockey, Golf)",
  "description": "Specialized hand coverings designed to enhance performance, provide protection, or improve grip in specific sports.",
  "example": "Batting gloves, Bowling gloves (wrist support), Boxing gloves, Hockey gloves, Golf gloves"
}, {
  "category": "Physical",
  "name": "Gloves: Cosmetic Gloves",
  "description": "Hand coverings, typically made of soft, breathable material like cotton, used to enhance the absorption of hand creams or lotions, or for gentle hand care.",
  "example": "Cotton moisturizing gloves, Overnight treatment gloves, Hand spa gloves, Eczema therapy gloves, Beauty gloves (for lotion)"
}, {
  "category": "Physical",
  "name": "Gloves for Non-General Use",
  "description": "Hand coverings designed for specific protective or functional purposes beyond everyday casual wear, such as for sports or specialized work.",
  "example": "Work gloves (specific task), Sports gloves (e.g. hockey), Chemical resistant gloves, Medical gloves, Insulated work gloves"
}, {
  "category": "Physical",
  "name": "Goggles",
  "description": "Close-fitting eyewear with protective lenses, often held by a strap, to shield eyes from impact, water, chemicals, or debris.",
  "example": "Swim goggles, Ski goggles, Safety goggles, Motorcycle goggles, Lab goggles"
}, {
  "category": "Physical",
  "name": "Golf Clothing",
  "description": "Apparel specifically designed for playing golf, emphasizing comfort, freedom of movement, and often moisture-wicking or weather-resistant properties.",
  "example": "Golf shirts (polos), Golf trousers/shorts, Golf sweaters/vests, Golf skirts/skorts, Golf windbreakers"
}, {
  "category": "Physical",
  "name": "Granola",
  "description": "Breakfast/snack food of rolled oats, nuts, sweeteners, sometimes puffed rice, usually baked crisp, used as ingredient or standalone.",
  "example": "Loose granola (topping), Granola cereal (base), Homemade style granola, Granola clusters (ingredient), Toasted oat granola"
}, {
  "category": "Physical",
  "name": "Groceries (Home Consumption)",
  "description": "Food items and household supplies purchased by consumers for use and consumption at home, a broad category for staple pantry items.",
  "example": "Flour/sugar, Canned goods, Pasta/rice, Baking supplies, Spices"
}, {
  "category": "Physical",
  "name": "Gym Suits",
  "description": "Clothing articles, often a two-piece set, specifically designed or designated for wear during gymnastic activities or physical education.",
  "example": "PE uniforms, Leotards, Workout shorts, Athletic t-shirts, Warm-up suits"
}, {
  "category": "Physical",
  "name": "Hair Notions (Barrettes, Bows, Hair Nets)",
  "description": "Small items and accessories used for styling, holding, restraining, or decorating hair.",
  "example": "Barrettes, Hair bows, Hair nets, Hair elastics, Bobby pins"
}, {
  "category": "Physical",
  "name": "Hams & Iberian Cold Meats",
  "description": "Cured or cooked pork leg (hams) and specific types of cured meats originating from the Iberian Peninsula, such as chorizo or lomo.",
  "example": "Serrano ham, Ibérico ham, Chorizo Ibérico, Salchichón Ibérico, Lomo Ibérico"
}, {
  "category": "Physical",
  "name": "Handbags",
  "description": "Bags of various shapes and sizes, often fashionable, carried by hand or over the shoulder to hold personal items.",
  "example": "Tote bags, Shoulder bags, Clutches, Crossbody bags, Satchels"
}, {
  "category": "Physical",
  "name": "Hand & Elbow Guards",
  "description": "Protective padding worn on hands, wrists, or elbows to prevent injury from impacts, falls, or abrasions, common in sports.",
  "example": "Wrist guards, Elbow pads, Forearm guards, Skateboarding pads, Volleyball pads"
}, {
  "category": "Physical",
  "name": "Handkerchiefs",
  "description": "Small, square pieces of cloth used for personal hygiene (e.g., wiping nose/eyes) or as a decorative pocket square.",
  "example": "Cotton hankies, Linen hankies, Silk pocket squares, Embroidered hankies, Patterned hankies"
}, {
  "category": "Physical",
  "name": "Hard Hats",
  "description": "Rigid protective helmets primarily used in workplace environments, such as construction sites, to protect the head from injury due to falling objects or impact.",
  "example": "Construction hard hats, Industrial safety helmets, Type I hard hats, Type II hard hats, Full brim hard hats"
}, {
  "category": "Physical",
  "name": "Hats & Caps",
  "description": "Head coverings worn for various purposes including protection from weather, fashion, religious reasons, or as part of an informal uniform.",
  "example": "Baseball caps, Beanies, Fedoras, Sun hats, Berets"
}, {
  "category": "Physical",
  "name": "Helmets (Athletic)",
  "description": "Protective headgear specifically designed and worn by participants to prevent head injuries during various sports activities.",
  "example": "Bicycle helmets, Football helmets, Hockey helmets, Ski helmets, Batting helmets"
}, {
  "category": "Physical",
  "name": "Helmets (Bicycle)",
  "description": "Protective headgear specifically designed for cyclists to reduce the risk of head injuries from impacts.",
  "example": "Road bike helmets, Mountain bike helmets, Commuter helmets, BMX helmets, Kids' bike helmets"
}, {
  "category": "Physical",
  "name": "Helmets (Motorcycle)",
  "description": "Protective headgear worn by motorcycle riders to protect the head from injury in the event of an accident.",
  "example": "Full-face helmets, Open-face helmets, Modular helmets, Half helmets, Off-road helmets"
}, {
  "category": "Physical",
  "name": "Helmets (Other)",
  "description": "Protective headgear for various activities not covered by specific helmet categories, designed to prevent head injuries.",
  "example": "Skateboarding helmets, Ski/snowboard helmets, Equestrian helmets, Kayaking helmets, Rock climbing helmets"
}, {
  "category": "Physical",
  "name": "Helmets (Snowmobile)",
  "description": "Protective headgear specifically designed for snowmobile riders, offering impact protection, warmth, and often features like heated shields.",
  "example": "Full-face snowmobile helmets, Modular snowmobile helmets, Snocross helmets, Dual-sport snow helmets, Heated shield helmets"
}, {
  "category": "Physical",
  "name": "High Visibility Safety Vests",
  "description": "Sleeveless garments made of brightly colored fluorescent material with reflective tape, designed to make the wearer highly visible in low light or complex backgrounds.",
  "example": "Reflective vests, Fluorescent vests, ANSI class vests, Construction vests, Surveyor vests"
}, {
  "category": "Physical",
  "name": "Honey",
  "description": "A sweet, viscous food substance produced by bees from the nectar of flowers.",
  "example": "Clover honey, Wildflower honey, Manuka honey, Raw honey, Liquid honey"
}, {
  "category": "Physical",
  "name": "Hosiery",
  "description": "Knitted garments worn directly on the feet and legs, including items like stockings, pantyhose, tights, and various lengths of socks.",
  "example": "Pantyhose, Stockings, Tights, Knee-highs, Trouser socks"
}, {
  "category": "Physical",
  "name": "Household and Commercial Cleaning Supply Products",
  "description": "General-purpose cleaning supplies and solutions for household, office, and commercial cleaning applications. Typically taxable as tangible personal property.",
  "example": "all-purpose cleaning solutions, household detergents, commercial disinfectants, floor cleaning products, glass cleaning solutions"
}, {
  "category": "Physical",
  "name": "Ice Cream (>16oz / 1 Pint)",
  "description": "Frozen dessert from dairy/non-dairy alternatives, in containers larger than 16 fl oz (typically 1 US pint or more), used as ingredient or dessert.",
  "example": "Pint ice cream, Quart ice cream tubs, Half-gallon ice cream, Family-size gelato, Large sorbet container"
}, {
  "category": "Physical",
  "name": "Ice Cream (<200ml / ~0.4 pint)",
  "description": "Single-serving portions of frozen dessert from dairy or non-dairy alternatives, typically less than 200ml (approx. 0.4 US pint).",
  "example": "Ice cream cups (small),Mini ice cream tubs,Single-serve gelato,Novelty ice cream bars,Small sorbet portions"
}, {
  "category": "Physical",
  "name": "Incontinent Liners Sold At Retail",
  "description": "Professional incontinent liners - sold at retail",
  "example": "Incontinent Liners Sold At Retail"
}, {
  "category": "Physical",
  "name": "Industrial Manufacturing Equipment Parts and Components",
  "description": "Repair parts, components, and replacement pieces for manufacturing machinery and industrial equipment. Manufacturing equipment parts may qualify for exemptions in some states.",
  "example": "manufacturing machinery parts, industrial equipment components, factory machine parts, production equipment replacements, machinery repair components"
}, {
  "category": "Physical",
  "name": "Inflatable Pool Toys and Floats",
  "description": "Inflatable recreational items for use in pools or calm water.",
  "example": "Pool ring, inflatable lounger, floating chair"
}, {
  "category": "Physical",
  "name": "Insoles for Shoes",
  "description": "Removable pads or layers of material placed inside shoes for added comfort, support, warmth, or to improve fit. (Also known as shoe inserts).",
  "example": "Arch supports, Gel insoles, Memory foam inserts, Heel cups, Odor-control insoles"
}, {
  "category": "Physical",
  "name": "Items with Significant Alcohol (Not Candy)",
  "description": "Food products, excluding confectionery, that contain a noticeable or functional amount of alcohol as an ingredient.",
  "example": "Rum cake, Wine-poached pears, Bourbon BBQ sauce, Beer cheese dip, Flambéed desserts"
}, {
  "category": "Physical",
  "name": "Jam/Jelly",
  "description": "Fruit preserves from fruit pulp/juice boiled with sugar and pectin, jam contains fruit pieces, jelly is from fruit juice.",
  "example": "Strawberry jam, Grape jelly, Orange marmalade, Raspberry preserves, Fruit spread"
}, {
  "category": "Physical",
  "name": "Jewelry",
  "description": "Personal ornaments, such as rings, necklaces, earrings, and bracelets, often made from or containing precious metals and gemstones.",
  "example": "Rings, Necklaces, Earrings, Bracelets, Pendants"
}, {
  "category": "Physical",
  "name": "Jogging Outfits, Sweat Suits",
  "description": "Comfortable two-piece garments (trousers and matching top) designed for athletic activities like jogging or for casual leisurewear.",
  "example": "Tracksuits, Sweatsuits, Warm-up suits, Fleece joggers, Hoodie sets"
}, {
  "category": "Physical",
  "name": "Kneeboards",
  "description": "Boards used for water sports where the rider kneels while being towed.",
  "example": "Water kneeboard, tow kneeboard, trick kneeboard"
}, {
  "category": "Physical",
  "name": "Leather Wearing Apparel",
  "description": "Garments made primarily from tanned animal hides or skins, such as jackets, pants, skirts, or vests, valued for durability and style.",
  "example": "Leather jackets, Leather pants, Leather skirts, Leather vests, Leather coats"
}, {
  "category": "Physical",
  "name": "Life Preservers & Vests",
  "description": "Buoyant or inflatable devices worn to keep a person afloat in water, preventing drowning, includes life jackets and PFDs.",
  "example": "Life jackets, Inflatable PFDs, Buoyancy aids, Water ski vests, Fishing life vests"
}, {
  "category": "Physical",
  "name": "Manual Hand Tools and Construction Implements",
  "description": "Hand-operated tools and implements for construction, repair, maintenance, and various trade applications. Generally taxable as tangible personal property.",
  "example": "manual construction tools, hand repair implements, maintenance hand tools, carpentry hand tools, mechanical hand implements"
}, {
  "category": "Physical",
  "name": "Manufacturing Machinery",
  "description": "Heavy-duty powered machines or equipment used in industrial settings for the production, processing, or assembly of goods.",
  "example": "CNC machines, Lathes, Milling machines, Injection molding machines, Industrial robots"
}, {
  "category": "Physical",
  "name": "Marshmallows",
  "description": "A soft, sweet, spongy confection made from sugar, water, and gelatin, often cylindrical or square in shape.",
  "example": "Regular marshmallows, Mini marshmallows, Flavored marshmallows, Marshmallow creme, Toasted marshmallows (as product)"
}, {
  "category": "Physical",
  "name": "Medical and Therapeutic Cushion Products",
  "description": "Medical and therapeutic cushions for patient positioning, pressure relief, comfort enhancement, and clinical support applications. Medical equipment may qualify for exemptions.",
  "example": "therapeutic seat cushions, medical positioning aids, pressure relief cushions, patient comfort products, clinical support cushions"
}, {
  "category": "Physical",
  "name": "Medical Blood Sampling Lancet Devices",
  "description": "Single-use sterile lancets for blood sampling, glucose testing, and medical puncture procedures in healthcare settings. Medical supplies may be exempt in certain circumstances.",
  "example": "glucose testing lancets, blood sampling needles, diabetic testing lancets, medical finger sticks, sterile puncture devices"
}, {
  "category": "Physical",
  "name": "Medicated Oral Care Products with Drug Facts Panel",
  "description": "Medicated mouthwash products with drug facts panel containing active ingredients for therapeutic oral care and treatment. Medical products may be exempt in some cases.",
  "example": "therapeutic mouthwash products, medicated oral rinses, fluoride treatment rinses, prescription-strength mouthwash, clinical oral care products"
}, {
  "category": "Physical",
  "name": "Medicated Therapeutic Cosmetic Products",
  "description": "Cosmetic products containing active medicinal ingredients with therapeutic benefits for skin conditions and dermatological care. May be classified as medical products for tax purposes.",
  "example": "medicated foundation products, therapeutic makeup items, acne-fighting cosmetics, treatment-based cosmetics, medicinal beauty products"
}, {
  "category": "Physical",
  "name": "Medicines - Over the Counter",
  "description": "Medicines Sold OTC, which do not require doctors prescription",
  "example": "Paracetamol, Ointments for Pain Relief, Gastro Relief Gel"
}, {
  "category": "Physical",
  "name": "Membership Programs and Discount Card Services",
  "description": "Physical membership cards and discount programs providing access to benefits, reduced pricing, and exclusive offers. Generally taxable as tangible personal property.",
  "example": "membership discount cards, loyalty program cards, benefit access cards, savings membership programs, discount club cards"
}, {
  "category": "Physical",
  "name": "Merchandise Vending Machine",
  "description": "Machines that sell various consumer products.",
  "example": "Machines vending electronics or cosmetics."
}, {
  "category": "Physical",
  "name": "Metal Bullion Copper 35PercentPlus Fineness",
  "description": "Copper bullion with 35%+ metal content in coins, bars, rounds, or sheets with weight/purity markings",
  "example": "Copper rounds, copper bars, copper ingots"
}, {
  "category": "Physical",
  "name": "Mouth Guards",
  "description": "Protective devices worn inside the mouth to prevent or reduce injury to teeth, arches, lips, and gums, primarily during sports.",
  "example": "Stock mouthguards, Boil-and-bite mouthguards, Custom-fitted mouthguards, Sports mouthguards, Dental protectors"
}, {
  "category": "Physical",
  "name": "Neckties",
  "description": "Long pieces of cloth worn, typically by men, around the neck, resting under the shirt collar and knotted at the throat for formal or decorative purposes.",
  "example": "Silk ties, Bow ties, Skinny ties, Patterned ties, Solid color ties"
}, {
  "category": "Physical",
  "name": "Newspapers",
  "description": "Publications containing news, information, and advertising, printed regularly.",
  "example": "Daily city newspaper."
}, {
  "category": "Physical",
  "name": "Nightgowns",
  "description": "Loose, comfortable garments, typically for women and girls, designed to be worn in bed.",
  "example": "Sleep shirts, Chemises, Babydolls, Nightdresses, Flannel nighties"
}, {
  "category": "Physical",
  "name": "Non-Alcoholic Wine (>50% Juice, <0.5% ABV)",
  "description": "Beverages made primarily from fruit juice (>50%), with wine-like characteristics but containing less than 0.5% alcohol by volume.",
  "example": "De-alcoholized wine (juice based), Sparkling grape juice (wine style), Non-alcoholic sangria (>50% juice), Fruit wine (dealcoholized), Adult non-alcoholic grape beverage"
}, {
  "category": "Physical",
  "name": "Non-Carbonated 100% Juice",
  "description": "Still (non-carbonated) drinkable liquids made entirely from fruit or vegetable juice, or from 100% juice concentrate.",
  "example": "Orange juice (100%, still), Apple juice (100%, still), Grape juice (100%, still), Tomato juice (100%, still), Pineapple juice (100%, still)"
}, {
  "category": "Physical",
  "name": "Non-Carbonated Coffee Powder/Beans",
  "description": "Ground or whole roasted coffee beans, or instant coffee powder, used as an ingredient to prepare non-carbonated coffee beverages.",
  "example": "Ground coffee, Whole coffee beans, Instant coffee crystals, Espresso powder, Decaf coffee powder"
}, {
  "category": "Physical",
  "name": "Non-Carbonated Drinks Abv ≥0.5%",
  "description": "Still (non-carbonated) drinkable liquids containing 0.5% or more alcohol by volume, used as beverages or sometimes as ingredients.",
  "example": "Wine (still), Sake, Mead (still), Hard cider (still, >0.5% ABV), Fortified wines (port/sherry)"
}, {
  "category": "Physical",
  "name": "Non-Carbonated Flavored Water - Sweetened",
  "description": "Still (non-carbonated) water with added natural or artificial flavors and caloric or non-caloric sweeteners, sold as a grocery item.",
  "example": "Vitaminwater, Propel flavored water, Sweetened fruit-infused water, Flavored electrolyte water (sweetened), Kids' flavored water (sweetened)"
}, {
  "category": "Physical",
  "name": "Non-Carbonated Flavored Water - Unsweetened",
  "description": "Still (non-carbonated) water infused with natural or artificial fruit or herbal flavors, containing no added sweeteners, sold as a grocery item.",
  "example": "Hint water (unsweetened), Unsweetened fruit essence water, Herbal infused water (no sugar), Cucumber water (unsweetened), Lemon essence water"
}, {
  "category": "Physical",
  "name": "Non-Carbonated Other Sweetened",
  "description": "A broad category for still (non-carbonated) drinkable liquids that are sweetened or not and do not fall into more specific categories.",
  "example": "Sweetened iced tea (bottled), Lemonade (not 100% juice), Fruit punch (sweetened), Sports drinks (sweetened), Flavored water (sweetened)"
}, {
  "category": "Physical",
  "name": "Non-Carbonated Plain Water",
  "description": "Still (non-carbonated) water without any added flavors, sweeteners, or other ingredients, intended for drinking, sold as a grocery item.",
  "example": "Purified bottled water, Spring water (still), Mineral water (plain, still), Filtered tap water (as product), Distilled water (drinking)"
}, {
  "category": "Physical",
  "name": "Non-Carbonated Soft Drinks",
  "description": "Still (non-carbonated) commercially produced flavored beverages, typically sweetened, that do not contain alcohol.",
  "example": "Fruit punch (still), Lemonade (bottled), Iced tea (sweetened, bottled), Flavored still drinks, Kids' juice drinks (non-carbonated)"
}, {
  "category": "Physical",
  "name": "Non-Carbonated Tea - Liquid Unsweetened",
  "description": "Ready-to-drink still tea beverages, or unsweetened liquid tea concentrates for dilution, containing no added sweeteners, as food ingredients.",
  "example": "Bottled unsweetened black tea, Unsweetened iced green tea (RTD), Herbal tea infusion (unsweetened, bottled), Cold brew tea (unsweetened), Unsweetened tea concentrate (liquid)"
}, {
  "category": "Physical",
  "name": "Non-Carbonated Tea - Powder/Loose/Bag",
  "description": "Dried tea leaves (loose or in bags) or powdered tea extracts intended for brewing or mixing non-carbonated tea, as food ingredients.",
  "example": "Black tea bags, Loose leaf green tea, Herbal tea sachets, Instant tea powder (unsweetened), Matcha powder"
}, {
  "category": "Physical",
  "name": "Non Medicated Adhesive Bandage Products",
  "description": "Self-adhesive bandages without medication for covering minor wounds, cuts, and abrasions for basic wound protection.",
  "example": "adhesive bandage strips, self-stick bandages, wound cover strips, first-aid adhesive patches, non-medicated wound covers"
}, {
  "category": "Physical",
  "name": "Non Medicated Cosmetic Astringent and Toning Products",
  "description": "Cosmetic astringent products for facial toning, pore minimizing, and skin refreshing without medicinal acne-fighting properties. Taxable as cosmetic products.",
  "example": "facial toning astringents, pore-minimizing products, skin refreshing toners, cosmetic facial clarifiers, non-medicated astringent solutions"
}, {
  "category": "Physical",
  "name": "Non Medicated Cosmetics with Sunscreen Protection",
  "description": "Non-medicated cosmetic products containing sun protection factor (SPF) for UV protection and skin care benefits. Generally taxable as cosmetic products.",
  "example": "SPF foundation makeup, sunscreen-enhanced cosmetics, UV protection makeup, tinted sunscreen products, sun-protective beauty products"
}, {
  "category": "Physical",
  "name": "Non-Prescription Home Use Durable Medical Equipment",
  "description": "Durable medical equipment for home healthcare use available without prescription for personal health management. Non-prescription DME may be taxable in some states.",
  "example": "non-prescription home medical devices, over-counter medical equipment, home healthcare products, personal medical aids, consumer medical devices"
}, {
  "category": "Physical",
  "name": "Non Prescription Institutional Durable Medical Equipment",
  "description": "Durable medical equipment designed for institutional and clinical use without prescription requirements. Institutional medical equipment may be subject to different tax treatment.",
  "example": "institutional medical equipment, clinical healthcare devices, facility medical apparatus, non-prescription medical systems, healthcare facility equipment"
}, {
  "category": "Physical",
  "name": "Non Prescription Vision Enhancement Eyewear",
  "description": "Non-prescription eyeglasses, reading aids, and vision enhancement products sold by eye care professionals. Generally taxable as tangible personal property.",
  "example": "Reading Glasses, Magnifying Glasses, Non-prescription Eyewear, Vision Aid Products, Over-counter Optical Aids"
}, {
  "category": "Physical",
  "name": "Numismatic Coins Foreign",
  "description": "Rare or antique coins formerly used as legal tender in foreign countries, valued by rarity, demand, condition, and mintage",
  "example": "Ancient Roman coins, British crowns, French francs, German marks, proof coins from foreign mints"
}, {
  "category": "Physical",
  "name": "Numismatic Coins Foreign Gold & Silver",
  "description": "Rare or antique gold or silver coins formerly used as legal tender in foreign countries, valued by rarity, demand, condition, and mintage",
  "example": "British sovereigns, Canadian gold maple leafs (vintage), Mexican gold pesos, Chinese pandas (collector editions)"
}, {
  "category": "Physical",
  "name": "Numismatic Coins US",
  "description": "Rare or antique coins formerly used as U.S. legal tender, valued by rarity, demand, condition, and mintage",
  "example": "Indian Head pennies, Buffalo nickels, Standing Liberty quarters, proof sets, uncirculated coins"
}, {
  "category": "Physical",
  "name": "Numismatic Coins US Gold & Silver",
  "description": "Rare or antique gold or silver coins formerly used as U.S. legal tender, valued by rarity, demand, condition, and mintage",
  "example": "Pre-1933 U.S. gold coins, Morgan silver dollars, Peace dollars, rare mint state coins"
}, {
  "category": "Physical",
  "name": "Numismatic Paper Currency Foreign",
  "description": "Paper currency formerly used as legal tender in foreign countries, valued by rarity, demand, and condition",
  "example": "German marks (Weimar Republic), Japanese yen (WWII era), British pounds (historical), discontinued currency notes"
}, {
  "category": "Physical",
  "name": "Numismatic Paper Currency US",
  "description": "Paper currency formerly used as U.S. legal tender, valued by rarity, demand, and condition",
  "example": "Confederate currency, large-size notes, silver certificates, star notes, low serial number bills"
}, {
  "category": "Physical",
  "name": "Nutrients (Sold to Medical Facility)",
  "description": "Substances providing nourishment essential for life (e.g., proteins, vitamins) when sold directly to medical facilities.",
  "example": "Enteral feeding formulas, Intravenous nutrition solutions, Medical-grade protein powders, Calorie supplements (bulk), Vitamin/mineral preparations (hospital)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Carbonated 100% Fruit Juice (No Additives, RTD)",
  "description": "Ready-to-drink beverages made solely from 100% fruit juice that has been carbonated, without any added sugars, flavors, or preservatives.",
  "example": "Sparkling 100% apple juice, Carbonated pure orange juice, Fizzy 100% grape juice, Sparkling unsweetened fruit juice, All-natural carbonated juice"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Carbonated 100% Fruit Juice (RTD)",
  "description": "Ready-to-drink beverages from 100% fruit juice (from concentrate or not) that has been carbonated, may include minor permitted ingredients.",
  "example": "Sparkling apple cider (100% juice), Carbonated orange juice (RTD), Fizzy grape juice, Sparkling fruit blends (100% juice), Carbonated pineapple juice"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Carbonated Fruit Juice (50.01-99.99%, RTD)",
  "description": "Ready-to-drink carbonated beverages containing 50.01% to 99.99% fruit juice, with other ingredients like water, flavors, or sweeteners.",
  "example": "Sparkling juice drinks (high percentage), Carbonated fruit nectars, Fizzy fruit coolers (>50% juice), Lightly carbonated juice blends, Sparkling fruit beverages (not 100%)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Carbonated Soda (0-50% Juice)",
  "description": "Carbonated beverages, typically sweetened, containing between 0% and 50% fruit juice, including traditional soft drinks and some sparkling juice drinks.",
  "example": "Cola, Lemon-lime soda, Orange soda (low juice), Sparkling fruit punch (0-50% juice), Ginger ale"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Carbonated Tea/Coffee (Sweetened, RTD)",
  "description": "Ready-to-drink beverages combining tea or coffee with carbonation and caloric sweeteners.",
  "example": "Sparkling sweet tea, Carbonated coffee drink, Fizzy latte (sweetened), Sparkling chai, Sweetened bubbly coffee"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Carbonated Unsweetened Tea (RTD)",
  "description": "Ready-to-drink tea (black, green, herbal) that is carbonated and contains no added sweeteners or flavors beyond the tea itself.",
  "example": "Sparkling black tea (unsweetened), Carbonated green tea (plain), Fizzy herbal tea (unsweetened), Unsweetened sparkling iced tea, Bubbly tea (no sugar)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Carbonated with Milk (RTD)",
  "description": "Ready-to-drink beverages that combine milk or milk components with carbonation, often flavored and sweetened.",
  "example": "Milkis, Calpis Soda, Carbonated milk drinks, Sparkling yogurt drinks, Fizzy milk beverages"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Coffee with Milk (RTD)",
  "description": "Ready-to-drink coffee beverages containing brewed coffee and milk (dairy or plant-based), often sweetened and flavored.",
  "example": "Bottled Frappuccino, Canned lattes, Iced coffee with milk (RTD), Mocha drinks (RTD), Cold brew with milk (packaged)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Diet Aid with Milk (Sweetened, Powder/RTD)",
  "description": "Powdered mixes or RTD beverages with protein, vitamins, minerals, often sweetened, consumed with/containing milk for weight management.",
  "example": "SlimFast powder (milk-based), Ensure Light (RTD), Protein shake mix (diet, with milk), Meal replacement powder (diet), Weight loss shakes (milk added)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Frozen/Liquid Concentrate (100% Fruit Juice)",
  "description": "Fruit juice with water removed, sold frozen or shelf-stable liquid, for reconstitution to 100% fruit juice.",
  "example": "Orange juice concentrate, Apple juice concentrate, Grape juice concentrate, Lemonade concentrate (100% juice base), Pineapple juice concentrate"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Frozen/Liquid Concentrate (50.01-69.99% Juice)",
  "description": "Concentrated liquid (frozen/shelf-stable) that when reconstituted yields a beverage containing 50.01% to 69.99% fruit juice.",
  "example": "Fruit punch concentrate (high juice), Juice blend concentrate (50-70%), Nectar concentrate (high percentage), Lemonade base concentrate (>50% juice), Tropical drink concentrate"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Frozen/Liquid Concentrate (70-99.99% Juice)",
  "description": "Highly concentrated liquid (frozen/shelf-stable) that when reconstituted yields a beverage containing 70% to 99.99% fruit juice.",
  "example": "Premium fruit juice concentrate, Near 100% juice concentrate, High-juice blend concentrate, Single-strength equivalent concentrate (diluted), Rich fruit concentrate"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Hot Cocoa Mixes",
  "description": "Powdered preparations containing cocoa, sugar, and often milk solids, designed to be mixed with hot water or milk to create a chocolate beverage.",
  "example": "Swiss Miss, Nesquik Hot Chocolate, Cadbury Drinking Chocolate, Abuelita Mexican Chocolate, Dark chocolate cocoa mix"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Kombucha (Sweetened, Carbonated, RTD, <0.5% ABV)",
  "description": "Ready-to-drink, carbonated, fermented tea, flavored and sweetened (nutritively or non-nutritively), with less than 0.5% alcohol.",
  "example": "Flavored sparkling kombucha, Sweetened bubbly kombucha, Fruit-infused fizzy kombucha, Ginger kombucha (carbonated), Herbal kombucha (effervescent)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Kombucha (Unsweetened, Carbonated, RTD, <0.5% ABV)",
  "description": "Ready-to-drink, carbonated, fermented tea with minimal residual sugar, unflavored, and containing less than 0.5% alcohol.",
  "example": "Plain sparkling kombucha, Unsweetened bubbly kombucha, Raw carbonated kombucha, Original effervescent kombucha, Natural fizzy kombucha"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Liquid Concentrate for Milk (Sweetened)",
  "description": "Sweetened liquid concentrates with flavorings (e.g., chocolate, strawberry) designed to be mixed directly into milk.",
  "example": "Chocolate milk syrup, Strawberry milk syrup, Banana milk flavoring (liquid), Vanilla syrup (for milk), Malt liquid concentrate"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Liquid Concentrate (Sweetened, 0.1-9.99% Juice)",
  "description": "Flavored liquid concentrates with caloric sweeteners and a very small amount (0.1% to 9.99%) of fruit juice, for dilution.",
  "example": "Fruit squash (low juice), Cordial (low juice, sweetened), Lemonade concentrate (low juice, sweetened), Drink base (trace juice), Flavored syrup (for drinks)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Liquid Concentrate (Sweetened, 0% Juice)",
  "description": "Flavored liquid concentrates with caloric sweeteners but no fruit juice, for dilution with water or other liquids.",
  "example": "Flavored drink concentrate (no juice), Sweetened cordial (0% juice), Punch concentrate (artificial, sweetened), Iced tea concentrate (sweetened, no lemon juice), Syrup for soda stream (no juice)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Meal Replacement (Liquid/Powder)",
  "description": "Liquid or powdered products with balanced macronutrients, vitamins, and minerals to substitute for a solid meal.",
  "example": "Ensure, SlimFast, Soylent, Huel, Kate Farms"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Milk Flavoring Powder (Brand Specific)",
  "description": "Powders designed to be mixed with milk to add flavor (e.g., chocolate, strawberry) and often sweetness, specific nutrition varies by brand.",
  "example": "Nesquik powder, Ovaltine powder, Horlicks powder, Milo powder, Store-brand chocolate milk mix"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Non-Animal Milks",
  "description": "Plant-based liquid alternatives to animal milk, derived from sources such as soybeans, rice, almonds, oats, or coconuts.",
  "example": "Soy milk, Almond milk, Rice milk, Oat milk, Coconut milk beverage"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Non-Carbonated 100% Vegetable Juice (RTD)",
  "description": "Ready-to-drink beverage made entirely from unfermented liquid from vegetables, or reconstituted 100% vegetable juice concentrate.",
  "example": "Tomato juice (100%), Carrot juice (100%), V8 juice (original), Beet juice (100%), Celery juice (100%)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Non-Carbonated Fruit Juice (0.1-9.99%, RTD)",
  "description": "Ready-to-drink, still beverages with 0.1% to 9.99% fruit juice, primarily water, flavors, and possibly sweeteners.",
  "example": "Fruit-flavored drink (low juice), Diluted juice beverage, Juice drink (very low percentage), Light fruit punch (RTD), Kids' fruit drink (low juice)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Non-Carbonated Fruit Juice (10-24.99%, RTD)",
  "description": "Ready-to-drink, still beverages with 10% to 24.99% fruit juice, plus water, flavors, and sweeteners.",
  "example": "Juice drink (10-24% juice), Fruit punch (10-24% juice), Nectar-style drink (lower juice), Fruit beverage (RTD), Light juice cocktail"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Non-Carbonated Fruit Juice (25-50%, RTD)",
  "description": "Ready-to-drink, still beverages with 25% to 50% fruit juice, often blended with water, flavors, and sweeteners.",
  "example": "Juice cocktail (25-50% juice), Fruit nectar (25-50% juice), Juice blend (RTD), Half-juice half-water drink, Enriched fruit drink"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Non-Carbonated Fruit Juice (50.01-69.99%, RTD)",
  "description": "Ready-to-drink, still beverages with 50.01% to 69.99% fruit juice, plus water, flavors, or sweeteners.",
  "example": "Juice blend (50-70% juice), Fruit nectar (high juice), Enriched fruit drink (RTD), Daily juice (50-70%), Kids' juice drink (high percentage)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Non-Carbonated Fruit Juice (70-99.99%, RTD)",
  "description": "Ready-to-drink, still beverages with 70% to 99.99% fruit juice, possibly with minor added ingredients.",
  "example": "Premium juice blend (RTD), Almost 100% juice drink, Fruit juice (not from concentrate, <100%), High-percentage nectar, Single-strength juice (not 100%)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Non-Carbonated Liquid Concentrate (25-50% Vegetable Juice)",
  "description": "Liquid concentrates that, when reconstituted, produce a still beverage containing 25% to 50% vegetable juice.",
  "example": "Vegetable juice concentrate, Tomato concentrate (for drink), Carrot juice blend concentrate, Mixed veggie concentrate, Garden blend concentrate"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Non-Carbonated Protein Drink (0-24% Juice, RTD)",
  "description": "Ready-to-drink, still beverages containing protein (dairy or plant-based), with 0-24% juice content, typically flavored and sweetened.",
  "example": "Protein water (flavored), Whey protein drink (low juice), Plant-based protein shake (RTD), Collagen drink (fruit flavored), Light protein smoothie"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Non-Carbonated Sweetened (0% Fruit Juice, RTD)",
  "description": "Ready-to-drink, still beverages with no fruit juice, sweetened (caloric or non-caloric), and typically flavored.",
  "example": "Flavored water (sweetened, no juice), Sweetened iced tea (no fruit), Sports drinks (some types), Vitamin-enhanced water (sweetened), Electrolyte drinks (sweetened)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Non-Carbonated Vegetable Juice (0.1-9.99%, RTD)",
  "description": "Ready-to-drink, still beverages with 0.1% to 9.99% vegetable juice, primarily water, flavors, and possibly sweeteners.",
  "example": "Vegetable-flavored drink (low juice), Diluted veggie beverage, Veggie drink (very low percentage), Light V-blend (RTD), Kids' veggie drink (low juice)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Non-Carbonated Vegetable Juice (10-24.99%, RTD)",
  "description": "Ready-to-drink, still beverages with 10% to 24.99% vegetable juice, plus water, flavors, and sweeteners.",
  "example": "Veggie juice drink (10-24% juice), Vegetable blend (10-24% juice), Light V-juice (RTD), Vegetable beverage (lower juice), Garden cocktail (10-24% juice)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Non-Carbonated Vegetable Juice (25-50%, RTD)",
  "description": "Ready-to-drink, still beverages with 25% to 50% vegetable juice, often blended with water, flavors, and possibly spices or sweeteners.",
  "example": "Vegetable juice cocktail (25-50%), Tomato blend drink, Carrot juice blend (RTD), Garden blend (25-50% juice)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Non-Carbonated Vegetable Juice (50.01-69.99%, RTD)",
  "description": "Ready-to-drink, still beverages with 50.01% to 69.99% vegetable juice, plus water, flavors, or spices.",
  "example": "Veggie blend (50-70% juice), High-percentage vegetable nectar, Enriched veggie drink (RTD), Daily greens (50-70% juice), Savory veggie drink"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Non-Carbonated Vegetable Juice (70-99.99%, RTD)",
  "description": "Ready-to-drink, still beverages with 70% to 99.99% vegetable juice, possibly with minor added seasonings.",
  "example": "Premium veggie blend (RTD), Almost 100% veggie juice, Vegetable juice (not from concentrate, <100%), High-percentage V-nectar, Single-strength veggie juice (not 100%)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Non-Carbonated with Milk/Soy/Rice (25-50% Juice, RTD)",
  "description": "Ready-to-drink, still beverages with a milk, soy, or rice base blended with 25% to 50% fruit juice.",
  "example": "Juice & milk blend, Soy drink with fruit juice, Rice milk & juice smoothie, Dairy-juice blend (RTD), Breakfast drink (milk-juice)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Non-Carbonated with Soy/Whey/Rice (0-24.99% Juice, RTD)",
  "description": "Ready-to-drink, still beverages based on soy, whey, or rice, with 0% to 24.99% fruit juice.",
  "example": "Soy milk drink (low juice), Whey protein drink (fruit flavored), Rice beverage (lightly juiced), Plant-based drink (0-25% juice), Flavored whey water (low juice)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Powdered Energy Drink (No Milk/Soy/Rice)",
  "description": "Powdered mixes with stimulants (e.g., caffeine) and often vitamins, for mixing with water to create an energy-boosting beverage, without milk components.",
  "example": "G Fuel powder, Celsius powder packs, Zipfizz, Advocare Spark, Amino energy powder"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Powdered Mix for Milk (Sweetened)",
  "description": "Sweetened powders with flavorings (like chocolate, strawberry, malt) designed to be stirred into milk to create a flavored beverage.",
  "example": "Chocolate milk powder, Strawberry milk mix, Malted milk powder, Banana flavor powder (for milk), Vanilla milk mix"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Powder with Milk & Coffee",
  "description": "Powdered mixes for combining with milk/water to create a coffee-flavored beverage, often including instant coffee, milk solids, and sweeteners.",
  "example": "3-in-1 coffee mix, Instant cappuccino powder, Flavored latte mix (powder), Mocha powder (with milk solids), Iced coffee mix (powder)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Powder with Milk or For Milk",
  "description": "Powdered mixes intended to be combined with milk (or containing milk solids for mixing with water) to create a beverage, often flavored and sweetened.",
  "example": "Chocolate milk powder, Malted milk powder, Breakfast drink mix, Instant latte powder, Milkshake powder"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Protein Drink No Milk (Powder/RTD)",
  "description": "Protein supplements (powder/RTD) not containing dairy milk as a primary ingredient, may use plant-based proteins or whey isolate with water.",
  "example": "Plant-based protein powder, Vegan protein shakes (RTD), Whey protein isolate (water mix), Clear whey drinks, Collagen peptide drinks"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Protein Drink with Milk (RTD)",
  "description": "Ready-to-drink beverages containing significant protein, where milk (dairy) is a primary ingredient or base, often flavored and sweetened.",
  "example": "Fairlife Core Power, Muscle Milk (dairy RTD), Premier Protein (milk-based RTD), RTD whey protein shakes, Chocolate protein milk"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Tang Powder (Sweetened, For Water)",
  "description": "A specific brand of powdered fruit-flavored drink mix, typically orange, containing sugar and vitamins, designed to be mixed with water.",
  "example": "Tang Orange powder, Tang Mango powder, Tang Lemon powder, Generic orange drink mix, Vitamin C drink powder (Tang-like)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Tea/Coffee No Milk (Sweetened, RTD)",
  "description": "Ready-to-drink tea or coffee beverages, without milk or dairy alternatives, containing caloric sweeteners.",
  "example": "Sweetened iced tea (bottled), Sweetened black coffee (RTD), Flavored sweet tea (no milk), Bottled sweet green tea, Cold brew (sweetened, black)"
}, {
  "category": "Physical",
  "name": "Nutrition Labeled Tea Liquid Concentrate (Sweetened)",
  "description": "Flavored liquid concentrates containing tea extracts and caloric sweeteners, designed to be diluted with water or milk to create a tea beverage.",
  "example": "Sweetened iced tea concentrate, Chai latte concentrate, Flavored tea syrup, Liquid sweet tea mix, Boba tea concentrate"
}, {
  "category": "Physical",
  "name": "Nuts/Seeds (Sweetened, Not Candy Coated, No Flour)",
  "description": "Edible nuts or seeds sweetened (e.g., with sugar, honey) but not covered in a hard candy shell or combined with flour.",
  "example": "Honey roasted peanuts, Glazed almonds, Candied pecans (no shell), Sweetened sunflower seeds, Maple glazed walnuts"
}, {
  "category": "Physical",
  "name": "Nuts/Seeds/Popcorn with Sugar (Not Candy, No Flour)",
  "description": "Nuts, seeds, or popcorn with added sugar, not classified as candy and no flour, sold in various package sizes.",
  "example": "Kettle corn (bagged), Honey roasted cashews, Caramel popcorn (no candy coating), Glazed mixed nuts, Sweet & salty trail mix (nut/seed base)"
}, {
  "category": "Physical",
  "name": "Nuts/Seeds/Popcorn with Sugar (Not Candy, No Flour, ≤2.499oz/Single)",
  "description": "Single-serving packages (≤2.499oz) of nuts, seeds, or popcorn with added sugar, not classified as candy and no flour.",
  "example": "Small pack kettle corn, Single-serve honey nuts, Small glazed seed packet, Individual sweet popcorn bag, Portion-control sweet nuts"
}, {
  "category": "Physical",
  "name": "Oars",
  "description": "Long poles with flat blades used to row or propel a boat.",
  "example": "Wooden oar, aluminum oar, adjustable rowing oar"
}, {
  "category": "Physical",
  "name": "Optional Warranty with TPP Sales",
  "description": "An elective service contract, purchased separately, providing for repair or replacement of tangible personal property beyond standard manufacturer's warranty.",
  "example": "Extended warranty (electronics), Appliance service contract, Vehicle protection plan (optional), Jewelry care plan, Furniture protection warranty"
}, {
  "category": "Physical",
  "name": "Oral Hygiene",
  "description": "Oral hygiene products are personal care items used to maintain oral health, such as toothpaste, mouthwash, and dental floss.",
  "example": "Toothpaste, Mouthwash"
}, {
  "category": "Physical",
  "name": "Over the Counter Pharmaceutical Drugs",
  "description": "Non-prescription medications and pharmaceutical products for human use available without physician prescription. OTC drugs may be taxable or exempt depending on state.",
  "example": "over-counter medications, non-prescription drugs, OTC pharmaceutical products, self-care medications, retail pharmaceutical items"
}, {
  "category": "Physical",
  "name": "Packaging Services for Goods Purchased Elsewhere",
  "description": "Professional packaging service - prepare customer goods (purchased elsewhere) for transport - does not include packing materials product",
  "example": "Professional Packaging Services"
}, {
  "category": "Physical",
  "name": "Packaging Supplies and Shipping Material Products",
  "description": "Packaging materials, containers, and shipping supplies for product protection, storage, and transportation. Generally taxable as tangible personal property.",
  "example": "shipping packaging materials, product storage containers, protective packaging supplies, mailing materials, transportation packaging"
}, {
  "category": "Physical",
  "name": "Paddleboards",
  "description": "Boards used for stand-up paddling on water surfaces.",
  "example": "Inflatable paddleboard, hard-shell paddleboard, SUP board"
}, {
  "category": "Physical",
  "name": "Paddles",
  "description": "Handheld implements used to propel small boats or watercraft.",
  "example": "Canoe paddle, kayak paddle, SUP paddle"
}, {
  "category": "Physical",
  "name": "Paint or Dust Respirators",
  "description": "Protective masks designed to prevent inhalation of paint fumes, dust particles, or other airborne contaminants during activities like painting or woodworking.",
  "example": "N95 dust masks, Half-mask respirators, Full-face respirators, Cartridge respirators, Disposable particulate masks"
}, {
  "category": "Physical",
  "name": "Pantyhose",
  "description": "Sheer, close-fitting one-piece legwear for women, covering the body from the waist to the toes.",
  "example": "Sheer pantyhose, Opaque pantyhose, Control-top, Fishnet pantyhose, Support pantyhose"
}, {
  "category": "Physical",
  "name": "Parts Used in Repairs",
  "description": "Tangible replacement parts, components, or materials consumed or installed during repair of tangible personal property.",
  "example": "Replacement appliance parts, Repair components, Equipment spare parts, Installed repair materials, TPP replacement items used in service"
}, {
  "category": "Physical",
  "name": "Party Trays/Platters (Third-Party Prepared, Prepackaged)",
  "description": "Assortments of ready-to-eat food items (e.g., meats, cheeses, fruits) arranged on a tray or platter, prepared by an external vendor and sold prepackaged.",
  "example": "Deli meat/cheese trays, Vegetable platters (prepackaged), Fruit trays (premade), Sandwich ring platters, Dessert platters (assorted)"
}, {
  "category": "Physical",
  "name": "Periodicals",
  "description": "Magazines or journals published at regular intervals.",
  "example": "Monthly fashion magazine."
}, {
  "category": "Physical",
  "name": "Periodicals or Magazines Annual Publication",
  "description": "Periodicals or Magazines Annual Publication",
  "example": "Periodicals or Magazines Annual Publication"
}, {
  "category": "Physical",
  "name": "Periodicals or Magazines Quarterly Publication",
  "description": "Periodicals or Magazines Quarterly Publication",
  "example": "Periodicals or Magazines Quarterly Publication"
}, {
  "category": "Physical",
  "name": "Periodicals or Magazines Weekly Publication",
  "description": "Periodicals or Magazines Weekly Publication",
  "example": "Periodicals or Magazines Weekly Publication"
}, {
  "category": "Physical",
  "name": "Personal Bath and Body Care Products",
  "description": "Personal hygiene and bathing products including cleansing soaps, shampoos, body washes, and related bathing accessories. ",
  "example": "body wash products, bath soap bars, shampoo bottles, shower gel, bathing accessories"
}, {
  "category": "Physical",
  "name": "Ponchos",
  "description": "Outer garments, essentially a single large piece of fabric with an opening for the head, worn draped over the shoulders for warmth or as rainwear.",
  "example": "Woolen ponchos, Knitted ponchos, Rain ponchos, Fashion ponchos, Hooded ponchos"
}, {
  "category": "Physical",
  "name": "Portable Hammocks",
  "description": "Lightweight, transportable hammocks for outdoor use.",
  "example": "Nylon camping hammock, hammock with stand, travel hammock"
}, {
  "category": "Physical",
  "name": "Potato/Nut Snacks",
  "description": "Savory snack foods from potatoes (e.g., chips) or nuts, as ingredients or general snack items.",
  "example": "Potato chips (ingredient/snack), Roasted peanuts (ingredient/snack), Mixed nuts (bulk), Cashews (for recipes), Potato sticks (ingredient)"
}, {
  "category": "Physical",
  "name": "Potato/Nut Snacks (2.5-5oz, Not Single Serve)",
  "description": "Savory snacks from potatoes or nuts, packaged in sizes between 2.5 and 5.0 ounces, typically larger than a single serving.",
  "example": "Medium bag potato chips, Sharing size peanuts, Cashew pack (3-4oz), Mixed nuts (4oz bag), Flavored almonds (medium pack)"
}, {
  "category": "Physical",
  "name": "Potato/Nut Snacks (<2.5oz or Single Serve)",
  "description": "Single-serving packages (less than 2.5 ounces) of savory snacks made primarily from potatoes (e.g., chips) or various types of nuts.",
  "example": "Small chip bag (single), Individual nut packet, Vending machine nuts, Portion-control potato crisps, Lunchbox size peanuts"
}, {
  "category": "Physical",
  "name": "Precious Metal Bullion Gold & Silver 35PercentPlus Fineness",
  "description": "Gold or silver bullion with 35%+ metal content in coins, bars, rounds, or sheets with weight/purity markings",
  "example": "Silver rounds, gold-plated bars, lower-fineness silver sheets, medallions"
}, {
  "category": "Physical",
  "name": "Precious Metal Bullion Gold & Silver 90PercentPlus Fineness",
  "description": "Gold or silver bars/ingots with 90% or greater purity but below investment-grade fineness",
  "example": "Pre-1965 U.S. silver coin bags (90% silver), junk silver, lower-grade bullion bars"
}, {
  "category": "Physical",
  "name": "Precious Metal Bullion Gold & Silver Investment Grade",
  "description": "Gold (99.5%+ pure) or silver (99.9%+ pure) bars, ingots, or other forms stamped with weight and purity",
  "example": "Gold bars (1 oz, 10 oz, kilo), silver bars (1 oz, 100 oz), COMEX-approved bars, London Good Delivery bars"
}, {
  "category": "Physical",
  "name": "Precious Metal Bullion Other Metals 90PercentPlus Fineness",
  "description": "Precious metal bars/ingots with 90% or greater purity but below investment-grade fineness",
  "example": "Lower-grade rhodium bars, mixed precious metal alloy bars"
}, {
  "category": "Physical",
  "name": "Precious Metal Bullion Other Metals Investment Grade",
  "description": "Precious metal (99.95%+ pure) bars, ingots, or other forms stamped with weight and purity",
  "example": "Rhodium bars, iridium ingots, ruthenium bars"
}, {
  "category": "Physical",
  "name": "Precious Metal Bullion Palladium 35PercentPlus Fineness",
  "description": "Palladium bullion with 35%+ metal content in coins, bars, rounds, or sheets with weight/purity markings",
  "example": "Palladium rounds, palladium-containing alloy bars"
}, {
  "category": "Physical",
  "name": "Precious Metal Bullion Palladium 90PercentPlus Fineness",
  "description": "Palladium bars/ingots with 90% or greater purity but below investment-grade fineness",
  "example": "Lower-grade palladium bars, palladium scrap in bar form"
}, {
  "category": "Physical",
  "name": "Precious Metal Bullion Palladium Investment Grade",
  "description": "Palladium (99.95%+ pure) bars, ingots, or other forms stamped with weight and purity",
  "example": "Palladium bars (1 oz, 10 oz), NYMEX-approved palladium ingots"
}, {
  "category": "Physical",
  "name": "Precious Metal Bullion Platinum 35PercentPlus Fineness",
  "description": "Platinum bullion with 35%+ metal content in coins, bars, rounds, or sheets with weight/purity markings",
  "example": "Platinum rounds, platinum-containing alloy bars"
}, {
  "category": "Physical",
  "name": "Precious Metal Bullion Platinum 90PercentPlus Fineness",
  "description": "Platinum bars/ingots with 90% or greater purity but below investment-grade fineness",
  "example": "Lower-grade platinum bars, platinum scrap in bar form"
}, {
  "category": "Physical",
  "name": "Precious Metal Bullion Platinum Investment Grade",
  "description": "Platinum (99.95%+ pure) bars, ingots, or other forms stamped with weight and purity",
  "example": "Platinum bars (1 oz, 10 oz), NYMEX-approved platinum ingots"
}, {
  "category": "Physical",
  "name": "Prepared Food (No Utensils, Requires Consumer Cooking)",
  "description": "Food items sold prepared to a certain stage by the seller but requiring cooking or further significant preparation by the consumer, without utensils.",
  "example": "Marinated raw chicken (packaged), Uncooked lasagna (ready-to-bake), Frozen entrees (oven-ready), Pre-cut stir-fry kits (raw), Cookie dough (refrigerated)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Appetizers/Sides (Seller-Prepared, Cold, Packaged)",
  "description": "Cold, ready-to-eat food items by seller, as starters or accompaniments, sold packaged.",
  "example": "Packaged deviled eggs, Cold shrimp cocktail (packaged), Pre-made bruschetta topping (packaged), Small coleslaw side (packaged), Individual pasta salad cup"
}, {
  "category": "Physical",
  "name": "Prepared Food - Bakery Party Trays/Platters (Seller-Prepared, Packaged)",
  "description": "Assortments of baked goods arranged on a platter by the seller and sold packaged for events or group consumption.",
  "example": "Cookie platters (seller-arranged), Assorted pastry trays (packaged), Mini cupcake platters, Brownie bite assortments, Breakfast pastry platters"
}, {
  "category": "Physical",
  "name": "Prepared Food - Bakery (Seller-Prepared, Cold, 2-3 Servings, Packaged)",
  "description": "Cold baked goods prepared by the seller and sold packaged in portions suitable for two to three servings.",
  "example": "Small pie (packaged, cold), Half-dozen cookies (boxed), Small cake (2-3 serve, packaged), Packaged cheesecake slice (large), Loaf cake (small, packaged)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Bakery (Seller-Prepared, Cold, 4-5 Servings, Packaged)",
  "description": "Cold baked goods prepared by the seller and sold packaged in portions suitable for four to five servings.",
  "example": "Medium pie (packaged, cold), Dozen cookies (boxed), Medium cake (4-5 serve, packaged), Cheesecake (small, packaged), Large loaf cake (packaged)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Bakery (Seller-Prepared, Cold, ≥6 Servings, Packaged)",
  "description": "Cold baked goods prepared by the seller and sold packaged in portions suitable for six or more servings.",
  "example": "Large pie (packaged, cold), Cookie platters (seller-made, >6 svgs), Full sheet cake (boxed), Large cheesecake (packaged), Box of pastries (large quantity)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Bakery (Seller-Prepared, Immediate Consumption)",
  "description": "Baked goods by seller, sold unpackaged or minimally packaged for consumption shortly after purchase.",
  "example": "Fresh croissant (counter sale), Donut (from display case), Slice of cake (to-go), Warm cookie (bakery), Individual muffin (unpackaged)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Bakery (Seller-Prepared, Single Serving, Packaged)",
  "description": "Baked goods prepared by the seller and sold individually packaged in a single-serving portion.",
  "example": "Wrapped muffin, Individual brownie (packaged), Single cupcake (boxed), Packaged scone, Slice of pie (packaged)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Cooked Meats (Seller-Prepared, Cold, Packaged)",
  "description": "Meats cooked by the seller (e.g., roasted, grilled), then chilled and sold in packaged form, ready to eat cold or be reheated.",
  "example": "Sliced roast beef (packaged), Rotisserie chicken (chilled, packaged), Cooked ham slices (deli pack), Turkey breast (cooked, packaged), Pulled pork (cold, packaged)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Deli Salads (Seller-Prepared, Hand Dipped/Scooped, Packaged)",
  "description": "Salads (e.g., potato, macaroni, chicken salad) prepared by the seller and portioned by hand (scooped) into containers for sale.",
  "example": "Scooped potato salad, Hand-packed coleslaw, Deli counter pasta salad, Freshly portioned chicken salad, Individual Tabbouleh (deli packaged)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Entrees (Seller-Prepared, Requires Heating, Packaged)",
  "description": "Main course dishes prepared by the seller, packaged, and sold in a state that requires heating by the consumer before eating.",
  "example": "Frozen lasagna, Chilled shepherd's pie, Take-and-bake pizza, Packaged mac & cheese (reheat), Chicken Alfredo (requires heating)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Entrees/Appetizers/Sides (Seller-Prepared, Previously Cooked, Cold, Packaged)",
  "description": "Cooked main dishes, starters, or accompaniments by seller, then chilled and packaged for sale, eaten cold or reheated.",
  "example": "Packaged cold chicken entree, Chilled pasta salad side, Pre-cooked meatloaf slice, Cold quiche (packaged), Cooked & chilled vegetable medley"
}, {
  "category": "Physical",
  "name": "Prepared Food - Fresh Fruit Salad (Fruit Only, Seller-Prepared, Packaged)",
  "description": "A mixture of cut fresh fruits, prepared by the seller without other ingredients like yogurt or dressings, and sold in a packaged form.",
  "example": "Mixed fruit cup (packaged), Cut melon bowl, Berry medley (packaged), Sliced apple container, Pineapple chunks (packaged)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Ice Cream/Shakes/Smoothies (Seller-Prepared, Immediate Consumption)",
  "description": "Frozen desserts, blended milky drinks (shakes), or blended fruit/vegetable drinks (smoothies) prepared by seller to order for immediate consumption.",
  "example": "Ice cream cone/cup, Milkshake (made-to-order), Fruit smoothie (freshly blended), Sundae (custom made), Frozen yogurt (soft serve)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Intended for Immediate Consumption",
  "description": "Food prepared by a seller in a ready-to-eat state, typically for consumption on or shortly after leaving the premises.",
  "example": "Hot dog (from cart), Deli sandwich (made-to-order), Pizza slice (heated), Restaurant meal (dine-in/take-out), Salad (from salad bar)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Meals/Combination Plates (Seller-Prepared, Cold, Packaged)",
  "description": "Complete meals or plates with multiple food components, prepared by the seller, then chilled and packaged for sale, often requiring reheating.",
  "example": "Packaged bento box (cold), Chilled TV dinner, Cold cut platter (meal), Pre-made lunch combo, Sushi meal (packaged cold)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Party Trays/Platters (Seller-Prepared, Cold, Combined Ingredients)",
  "description": "Cold assortments of food where different ingredients are mixed or assembled into dishes (e.g., salads, dips, mini sandwiches) on a platter by seller.",
  "example": "Cold cut combo platter, Mixed salad platter, Dip & chip tray, Pinwheel sandwich platter, Antipasto platter"
}, {
  "category": "Physical",
  "name": "Prepared Food - Party Trays/Platters (Seller-Prepared, Cut & Packaged Only)",
  "description": "Assortments of food items (e.g., fruits, vegetables, cheeses) simply cut and arranged on a platter by the seller and packaged.",
  "example": "Sliced fruit platter, Vegetable crudité tray, Cheese cube platter, Cut meat tray, Relish tray (pickles/olives)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Party Trays/Platters (Seller-Prepared, Hot, Combined Ingredients)",
  "description": "Hot assortments of food where ingredients are cooked and combined into dishes (e.g., mini quiches, meatballs) on a platter by seller.",
  "example": "Hot appetizer platter, Mini quiche tray (hot), Spring roll assortment (hot), Meatball platter (warm), Chicken wing platter"
}, {
  "category": "Physical",
  "name": "Prepared Food - Salad Bars (Immediate Consumption)",
  "description": "Self-service or seller-served selection of salad ingredients from which customers create their own salads for immediate consumption.",
  "example": "Self-serve salad bar, Custom-made salad (salad bar), Pay-by-weight salad, To-go salad (from bar), Cafeteria salad station"
}, {
  "category": "Physical",
  "name": "Prepared Food - Salad Meal Kit (Seller-Prepared, Packaged)",
  "description": "Prepackaged kits with pre-portioned ingredients (greens, toppings, dressing, protein) for assembling a complete salad meal, assembled by seller.",
  "example": "Chef salad kit (seller assembled), Caesar salad kit (with chicken, packaged by seller), Greek salad kit (store-made), Cobb salad kit (packaged in-house), Taco salad kit (seller prepared)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Salads (Individual/Large, Seller-Prepared, Packaged)",
  "description": "Ready-to-eat salads prepared and packaged by the seller, available in single-serving (individual) or larger, multi-serving (large) containers.",
  "example": "Single-serve Caesar salad, Family-size garden salad (packaged), Large potato salad tub, Individual quinoa salad cup, Packaged Greek salad (various sizes)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Salads (Multiple-Serving, Seller-Prepared, Packaged)",
  "description": "Ready-to-eat salads prepared and packaged by the seller in containers intended for more than one person.",
  "example": "Large coleslaw container, Family-pack pasta salad, Shareable green salad (packaged), Bulk tabbouleh (seller packaged), Party-size fruit salad"
}, {
  "category": "Physical",
  "name": "Prepared Food - Sandwiches (Individual, Seller-Prepared, Cold, Packaged)",
  "description": "Single, ready-to-eat cold sandwiches prepared by the seller and sold individually in prepackaged form.",
  "example": "Turkey & cheese sandwich (packaged), Ham sandwich (premade), Veggie wrap (cold, packaged), Chicken salad sandwich (individual), Egg salad sandwich (prepackaged)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Sandwich Platters (Seller-Prepared, Cold, Packaged)",
  "description": "Assortments of cold sandwiches or portions arranged on a platter by the seller and sold prepackaged for group consumption.",
  "example": "Assorted sandwich tray, Pinwheel sandwich platter, Mini croissant sandwich platter, Club sandwich platter, Vegetarian sandwich tray"
}, {
  "category": "Physical",
  "name": "Prepared Food - Sushi (Seller-Prepared, Packaged)",
  "description": "Individual servings or small sets of sushi prepared and packaged by the seller for retail sale.",
  "example": "California roll pack (in-house), Tuna nigiri set (seller-made), Spicy salmon roll (store packaged), Veggie sushi combo (freshly made), Inari sushi pack (seller)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Sushi Platters (Seller-Prepared, Packaged)",
  "description": "Assortments of various sushi rolls and pieces, prepared and arranged on a platter by the seller, and sold prepackaged.",
  "example": "Assorted sushi tray (in-house), Nigiri & maki platter (seller-made), Party sushi set (store packaged), California roll platter (freshly made), Rainbow roll assortment (seller pack)"
}, {
  "category": "Physical",
  "name": "Prepared Food - Take & Bake Pizza (Seller-Prepared, Uncooked, Packaged)",
  "description": "Uncooked pizzas assembled by the seller with toppings, then packaged for the customer to bake at home.",
  "example": "Uncooked pepperoni pizza, Fresh veggie pizza (take & bake), Build-your-own pizza (uncooked), Gourmet uncooked pizza, Family-size take & bake"
}, {
  "category": "Physical",
  "name": "Prescription Alcohol Based Antiseptic Preps",
  "description": "Prescription-strength alcohol-based antiseptic preparations for medical procedures, surgical site preparation, and clinical wound care. May be exempt from sales tax when sold by prescription in many states.",
  "example": "surgical preparation alcohol, sterile antiseptic solution, medical-grade alcohol, procedure preparation, clinical disinfectant"
}, {
  "category": "Physical",
  "name": "Prescription Corrective Eyewear from Licensed Ophthalmologists",
  "description": "Prescription eyeglasses and corrective lenses dispensed by licensed ophthalmologists for vision correction and eye care. Often exempt from sales tax when prescribed.",
  "example": "prescription eyeglasses, corrective vision lenses, ophthalmologist-dispensed eyewear, medical prescription glasses, corrective optical devices"
}, {
  "category": "Physical",
  "name": "Prescription Elastic Support Bandages",
  "description": "Prescription elastic bandages for medical compression therapy, joint support, and therapeutic applications as prescribed by healthcare providers. Often exempt from sales tax when sold by prescription.",
  "example": "prescription ace bandages, medical compression wraps, therapeutic elastic bandages, prescribed support wraps, clinical compression bandages"
}, {
  "category": "Physical",
  "name": "Prescription Home Use Durable Medical Equipment",
  "description": "Prescription durable medical equipment designed for home healthcare use as prescribed by licensed healthcare providers. Prescription DME often exempt from sales tax.",
  "example": "prescription home medical devices, home healthcare DME, prescribed medical equipment, home-use medical apparatus, therapeutic home equipment"
}, {
  "category": "Physical",
  "name": "Prescription Institutional Durable Medical Equipment",
  "description": "Prescription durable medical equipment designed for institutional healthcare facilities and clinical environments.",
  "example": "prescription clinical equipment, institutional medical devices, facility healthcare apparatus, prescription medical systems, clinical healthcare equipment"
}, {
  "category": "Physical",
  "name": "Prescription Medicated Therapeutic Cleansing Products",
  "description": "Prescription medicated cleansing products for treating specific dermatological conditions and skin disorders under medical supervision. May be exempt when sold by prescription.",
  "example": "prescription dermatology cleansers, therapeutic skin treatment products, medicated prescription face wash, clinical skin cleansing products, dermatologist-prescribed cleansers"
}, {
  "category": "Physical",
  "name": "Prescription Orthopedic Medical Braces",
  "description": "Prescription orthopedic braces and support devices prescribed by healthcare providers for therapeutic treatment and injury recovery. Often exempt from sales tax when prescribed.",
  "example": "custom orthopedic braces, prescription support devices, medical orthotic equipment, therapeutic bracing systems, prescribed joint supports"
}, {
  "category": "Physical",
  "name": "Prescription Pharmaceutical Products for Human Use",
  "description": "Prescription medications and pharmaceutical drugs for human use requiring physician authorization and medical supervision. Prescription drugs are generally exempt from sales tax except in Illinois.",
  "example": "prescription medication products, pharmaceutical drugs, prescribed therapeutic drugs, physician-authorized medications, prescription pharmaceutical preparations"
}, {
  "category": "Physical",
  "name": "Professional Tools and Work Implementation Equipment",
  "description": "General tools, implements, and equipment for construction, maintenance, repair, and various professional applications. Generally taxable as tangible personal property.",
  "example": "professional construction tools, maintenance equipment, repair implements, trade tools, work equipment"
}, {
  "category": "Physical",
  "name": "Prom Dresses (Not Rented)",
  "description": "Formal evening gowns or dresses purchased by individuals for attending a school prom or similar formal dance event.",
  "example": "Ballgowns, A-line dresses, Mermaid style, Sheath dresses, Two-piece gowns"
}, {
  "category": "Physical",
  "name": "Protective Coveralls",
  "description": "One-piece garments designed to cover the entire body, providing protection against hazards like chemicals, particulates, or biological agents.",
  "example": "Disposable coveralls, Chemical resistant suits, Painters coveralls, Hazmat suits (limited use), Particulate protection suits"
}, {
  "category": "Physical",
  "name": "Protective Equipment",
  "description": "Items or gear designed to protect the wearer's body from injury or infection, specific types depend on context (e.g., sports, work, daily hazards).",
  "example": "Helmets (general), Safety glasses, Gloves (protective general), Knee pads (general), Elbow pads (general)"
}, {
  "category": "Physical",
  "name": "Protective Footwear",
  "description": "Shoes or boots designed to protect feet from workplace hazards like impact, compression, punctures, or electrical shock.",
  "example": "Steel-toe boots, Composite-toe shoes, Safety shoes, Puncture-resistant boots, Metatarsal guards"
}, {
  "category": "Physical",
  "name": "Protective Gloves (Not for Everyday Wear)",
  "description": "Hand coverings designed for specific tasks to protect against hazards such as cuts, chemicals, heat, or abrasion, beyond general daily use gloves.",
  "example": "Cut-resistant gloves, Chemical-resistant gloves, Heat-resistant gloves, Impact gloves, Work gloves (heavy-duty)"
}, {
  "category": "Physical",
  "name": "Puddings/Gelatin (Prepackaged, Ready-to-Eat)",
  "description": "Prepackaged, ready-to-consume single-serving or multi-serving desserts made from milk or cream (puddings) or gelling agents (gelatin).",
  "example": "Pudding cups, Jell-O cups, Rice pudding (packaged), Chia seed pudding (premade), Flan (individual portion)"
}, {
  "category": "Physical",
  "name": "Rainwear",
  "description": "Waterproof or water-resistant outer garments designed to protect the wearer from rain.",
  "example": "Raincoats, Rain jackets, Waterproof pants, Rain ponchos, Rain suits"
}, {
  "category": "Physical",
  "name": "Raw Materials",
  "description": "Base materials used in the production of goods.",
  "example": "Iron ore, crude oil."
}, {
  "category": "Physical",
  "name": "Ready Meals (Basic)",
  "description": "Complete or near-complete meals, pre-cooked and packaged, requiring minimal preparation (often just heating), composed of simple, staple ingredients.",
  "example": "Frozen TV dinners, Chilled pasta meals, Microwaveable rice bowls, Pre-cooked chicken & veg, Shepherd's pie (frozen)"
}, {
  "category": "Physical",
  "name": "Ready Meals (Flour/Egg-Based Bakery)",
  "description": "Pre-cooked packaged meals where a significant component is a bakery item with flour/eggs (e.g., quiches, savory pies), requiring minimal reheating.",
  "example": "Frozen quiche, Savory meat pie (individual), Pre-made lasagna (single serve), Chicken pot pie (frozen), Filled croissants (savory, packaged)"
}, {
  "category": "Physical",
  "name": "Ready Meals (Sweet/Savory Snacks)",
  "description": "Pre-packaged, ready-to-eat items that can function as a small meal or substantial snack, available in both sweet and savory varieties.",
  "example": "Lunchables (snack kit), Protein snack packs, Cheese & cracker kits, Mini pizza (frozen), Fruit & nut bars (meal replacement type)"
}, {
  "category": "Physical",
  "name": "Recreational Fishing Bags",
  "description": "Carrying bags or packs designed to store fishing gear.",
  "example": "Tackle bag, fishing backpack, shoulder gear bag"
}, {
  "category": "Physical",
  "name": "Recreational Fishing Bait",
  "description": "Natural or artificial materials used to attract fish.",
  "example": "Worm bait, artificial lure, dough bait"
}, {
  "category": "Physical",
  "name": "Recreational Fishing Bait and Tackle",
  "description": "Combined category for items used to attract and catch fish.",
  "example": "Lures, hooks, sinkers, bait kits"
}, {
  "category": "Physical",
  "name": "Recreational Fishing Reels",
  "description": "Mechanical spools used to wind and store fishing line.",
  "example": "Spinning reel, baitcasting reel, fly reel"
}, {
  "category": "Physical",
  "name": "Recreational Fishing Rods",
  "description": "Poles designed to cast and retrieve fishing line.",
  "example": "Spinning rod, casting rod, fly rod"
}, {
  "category": "Physical",
  "name": "Recreational Fishing Rods and Reels",
  "description": "Combined sets including both rods and reels for fishing.",
  "example": "Rod-and-reel combo, casting set, spinning set"
}, {
  "category": "Physical",
  "name": "Recreational Fishing Tackle",
  "description": "Equipment used to catch fish, excluding rods and reels.",
  "example": "Hooks, sinkers, floats, swivels"
}, {
  "category": "Physical",
  "name": "Recreational Fishing Tackle Boxes",
  "description": "Storage containers for organizing fishing tackle and accessories.",
  "example": "Plastic tackle box, multi-tray tackle box, waterproof tackle box"
}, {
  "category": "Physical",
  "name": "Religious Books - General Sales",
  "description": "Written or printed works of a spiritual or religious nature, including sacred texts, theological studies, devotional guides, and biographies of religious figures.",
  "example": "Holy Bibles, Hymnals (songbooks), Book of Common Prayer, Catechisms, Sunday school textbooks, Devotional books, Christian fiction, Books on theology"
}, {
  "category": "Physical",
  "name": "Religious Books for Church/Religious Org",
  "description": "Foundational religious texts including sacred scriptures (Bibles), collections of songs for worship (hymnals), compilations of prayers, and instructional materials sold to Religious Org or Church",
  "example": "Holy Bibles, Hymnals (songbooks), Book of Common Prayer, Catechisms, Sunday school textbooks"
}, {
  "category": "Physical",
  "name": "Religious Periodical/Magazine Subscription",
  "description": "A subscription to a regularly published magazine or journal that focuses on religious topics, news, faith-based living, or denominational matters.",
  "example": "Christianity Today subscription, Guideposts magazine, Catholic Digest subscription, Relevant Magazine subscription, Faith-based journals"
}, {
  "category": "Physical",
  "name": "Residential Pool Supplies and Replacement Parts",
  "description": "Non-chemical pool maintenance items and accessories.",
  "example": "Skimmer net, pool hose, filter cartridge"
}, {
  "category": "Physical",
  "name": "Retail First Aid Bandage Products",
  "description": "Over-the-counter bandages and wound care products available at retail for general first aid and minor wound treatment.",
  "example": "retail bandage strips, over-counter wound care, first-aid bandage products, general purpose bandages, consumer wound care"
}, {
  "category": "Physical",
  "name": "Retail Medicated Facial Cleansing Products",
  "description": "Over-the-counter medicated cleansing products for facial care, acne treatment, and therapeutic skin cleansing available at retail. Generally taxable as tangible personal property.",
  "example": "medicated acne cleansers, therapeutic facial washes, over-counter skin treatment, medicated cleansing products, retail skin care cleansers"
}, {
  "category": "Physical",
  "name": "Retail Orthopedic Support and Brace Products",
  "description": "Over-the-counter orthopedic braces and supports for joint stabilization, injury prevention, and musculoskeletal support. ",
  "example": "knee support braces, ankle stabilizing braces, wrist support guards, back support belts, joint stabilization products"
}, {
  "category": "Physical",
  "name": "Retail Sales Residential Pool and Spa Chemicals",
  "description": "Chemicals used by individuals to maintain pools and spas.",
  "example": "Chlorine tablets, algaecide, pH balancer"
}, {
  "category": "Physical",
  "name": "Reusable Food Service Utensils and Amenity Products",
  "description": "Reusable food service utensils, dining implements, and hospitality amenities for restaurants and food service establishments. Food service equipment generally taxable.",
  "example": "reusable dining utensils, food service implements, restaurant flatware, hospitality amenities, commercial dining tools"
}, {
  "category": "Physical",
  "name": "Rice & Pulses",
  "description": "Grains from the Oryza sativa plant (rice) and the edible seeds of leguminous plants (pulses, e.g., beans, lentils, peas), often sold dried.",
  "example": "White rice, Brown rice, Lentils (dried), Chickpeas (dried/canned), Kidney beans (dried/canned)"
}, {
  "category": "Physical",
  "name": "Roller & Ice Skates",
  "description": "Footwear with wheels (roller skates/blades) or metal blades (ice skates) attached to the soles, used for gliding over hard surfaces or ice.",
  "example": "Quad roller skates, Inline skates (rollerblades), Ice hockey skates, Figure skates, Recreational ice skates"
}, {
  "category": "Physical",
  "name": "Safety Apparel (Not for Everyday Wear)",
  "description": "Specialized clothing designed to protect wearers from occupational or activity-specific hazards, not intended for general daily use.",
  "example": "High-visibility vests, Reflective jackets, Cut-resistant gloves, Flame-resistant suits, Chemical aprons"
}, {
  "category": "Physical",
  "name": "Safety Belts",
  "description": "Restraining belts designed to secure a person to prevent injury from falls or sudden movements, commonly referring to fall arrest systems or specialized work belts.",
  "example": "Fall arrest harnesses, Positioning belts, Lineman's belts, Construction safety belts, Tree-stand harnesses"
}, {
  "category": "Physical",
  "name": "Safety Glasses & Goggles",
  "description": "Protective eyewear designed to shield the eyes from impact, debris, dust, splashes, or harmful radiation in various environments.",
  "example": "Safety glasses (impact), Safety goggles (sealed), UV protection glasses, Anti-fog goggles, Chemical splash goggles"
}, {
  "category": "Physical",
  "name": "Salad Meal Kit (Third-Party Prepared, Prepackaged)",
  "description": "Prepackaged kits with pre-portioned ingredients (greens, toppings, dressing) for assembling a complete salad meal, prepared by an external food producer.",
  "example": "Chopped salad kits, Caesar salad kits (all components), Greek salad meal kit, Chef salad kit (prepackaged), Asian salad kit (includes protein)"
}, {
  "category": "Physical",
  "name": "Salads Prepackaged",
  "description": "Ready-to-eat salads (e.g., potato, macaroni, coleslaw) prepared by an external vendor and sold prepackaged in containers.",
  "example": "Large potato salad tub, Family-size coleslaw, Bulk macaroni salad, Prepackaged large green salad, Quinoa salad (bulk pack)"
}, {
  "category": "Physical",
  "name": "Sandals",
  "description": "Open types of footwear, consisting of a sole held to the wearer's foot by straps going over the instep and sometimes around the ankle.",
  "example": "Flip-flops, Slide sandals, Strappy sandals, Espadrilles, Wedge sandals"
}, {
  "category": "Physical",
  "name": "Sandwiches (Individual, Third-Party Prepared, Cold, Prepackaged)",
  "description": "Single, ready-to-eat cold sandwiches prepared by an external vendor and sold individually in prepackaged form.",
  "example": "Turkey & cheese sandwich (packaged), Ham sandwich (premade), Veggie wrap (cold, packaged), Chicken salad sandwich (individual), Egg salad sandwich (prepackaged)"
}, {
  "category": "Physical",
  "name": "Sandwich Platters (Third-Party Prepared, Cold, Prepackaged)",
  "description": "Assortments of cold sandwiches or sandwich portions arranged on a platter, prepared by an external vendor and sold prepackaged for group consumption.",
  "example": "Assorted sandwich tray, Pinwheel sandwich platter, Mini croissant sandwich platter, Club sandwich platter, Vegetarian sandwich tray"
}, {
  "category": "Physical",
  "name": "Scarves",
  "description": "Pieces of fabric worn around the neck, head, or shoulders for warmth, sun protection, fashion, or religious reasons.",
  "example": "Silk scarves, Wool scarves, Infinity scarves, Headscarves, Fashion scarves"
}, {
  "category": "Physical",
  "name": "Screen Printing (On Clothing)",
  "description": "A printing technique where a mesh screen is used to transfer ink onto clothing, creating designs, logos, or text.",
  "example": "Custom T-shirt printing, Hoodie graphics (screened), Band merchandise printing, Team jersey logos, Event apparel designs"
}, {
  "category": "Physical",
  "name": "Self-Serve/Fountain (Immediate Consumption)",
  "description": "Drinks dispensed by customers themselves from a fountain machine, typically carbonated soft drinks or iced tea, for immediate consumption.",
  "example": "Fountain soda, Self-serve iced tea, Dispensed lemonade, Flavored water (fountain), Sports drink (dispenser)"
}, {
  "category": "Physical",
  "name": "Seller-Prepared Hot/Iced Coffee/Tea/Cocoa (Immediate Consumption)",
  "description": "Hot or iced coffee, tea, or cocoa beverages prepared by the seller to customer order for immediate consumption.",
  "example": "Brewed coffee (to-go), Latte/Cappuccino, Iced tea (cafe prepared), Hot chocolate (seller made), Espresso shot"
}, {
  "category": "Physical",
  "name": "Sewing Supplies (Non-Commercial) - Clothing Dye",
  "description": "Substances used to impart or change the color of fabrics and clothing for personal, non-commercial crafting or customization.",
  "example": "Rit dye (all-purpose), Acid dyes (wool/silk), Fiber reactive dyes (cotton), Natural dyes, Tie-dye kits"
}, {
  "category": "Physical",
  "name": "Shin Guards",
  "description": "Protective equipment worn on the front of the lower legs (shins) to prevent injury from impact, commonly used in sports like soccer or hockey.",
  "example": "Soccer shin guards, Hockey shin guards, Field hockey shin pads, Youth shin guards, Slip-in shin guards"
}, {
  "category": "Physical",
  "name": "Shoe Inserts",
  "description": "Removable items placed inside footwear for added comfort, support, warmth, or to improve fit, distinct from prescribed orthotics.",
  "example": "Arch supports, Gel insoles, Memory foam inserts, Heel cushions, Odor-eaters"
}, {
  "category": "Physical",
  "name": "Shoes & Shoe Laces",
  "description": "Outer coverings for the human foot, and the cords (laces) used to secure them.",
  "example": "Dress shoes, Casual shoes, Flat laces, Round laces, Boot laces"
}, {
  "category": "Physical",
  "name": "Shoulder Pads",
  "description": "Protective padding worn over the shoulders to absorb impacts and prevent injuries, primarily used in contact sports.",
  "example": "Football shoulder pads, Hockey shoulder pads, Lacrosse shoulder pads, Youth shoulder pads, Goalie shoulder pads"
}, {
  "category": "Physical",
  "name": "Single Fruit Pieces",
  "description": "Individual, whole pieces of fresh fruit sold unpackaged or minimally packaged, for direct consumption or as an ingredient.",
  "example": "Apples (single), Bananas (single), Oranges (individual), Pears (loose), Peaches (single)"
}, {
  "category": "Physical",
  "name": "Single Patient Use DME Replacement Components",
  "description": "Repair parts and replacement components for durable medical equipment designed specifically for single patient use and disposal. Medical equipment parts may qualify for tax exemptions.",
  "example": "single-use medical parts, disposable DME components, patient-specific replacement parts, single-patient medical equipment parts, disposable medical device components"
}, {
  "category": "Physical",
  "name": "Ski Boots",
  "description": "Specialized, rigid footwear designed to attach to skis via bindings, providing support, control, and warmth for skiing.",
  "example": "Alpine ski boots, Touring ski boots, Downhill ski boots, Cross-country ski boots, Race ski boots"
}, {
  "category": "Physical",
  "name": "Sleeping Bags",
  "description": "Insulated, portable bedding for camping or outdoor sleeping.",
  "example": "Mummy sleeping bag, rectangular sleeping bag, double sleeping bag"
}, {
  "category": "Physical",
  "name": "Slippers",
  "description": "Light, soft, and comfortable footwear designed primarily to be worn indoors, especially at home.",
  "example": "Moccasin slippers, Bootie slippers, Slide slippers, Fuzzy slippers, Open-heel slippers"
}, {
  "category": "Physical",
  "name": "Snack Foods (Chips, Popcorn, Nuts, Crackers, <2.5oz/Single)",
  "description": "Single-serving prepackaged savory or sweet snack items like chips, popcorn, nuts, or crackers, with a weight of less than 2.5 ounces.",
  "example": "Small chip bag (single), Individual popcorn pack, Nut packet (<2.5oz), Cracker snack pack, Single-serve pretzels"
}, {
  "category": "Physical",
  "name": "Snack Foods (Chips, Popcorn, Nuts, Crackers, 2.5-5.0oz)",
  "description": "Prepackaged savory or sweet snack items like chips, popcorn, nuts, or crackers, sold in sizes ranging from 2.5 to 5.0 ounces.",
  "example": "Medium bag potato chips, Popcorn bag (3oz), Nuts container (4oz), Cracker box (small), Pretzel bag (sharing size)"
}, {
  "category": "Physical",
  "name": "Snacks (Non-Candy, No Utensils, <2.5oz/Single)",
  "description": "Single-serving prepackaged savory or Cereal-based/fruit/nut snack items (excluding candy), eaten without utensils, weight less than 2.5 ounces.",
  "example": "Individual pretzel pack, Cracker snack pack (small), Single fruit leather strip, Nut packet (<2.5oz), Small granola bar"
}, {
  "category": "Physical",
  "name": "Snacks (Non-Candy, No Utensils, 2.5-5oz, Not Single)",
  "description": "Prepackaged savory or Cereal-based/fruit/nut snack items (excluding candy), eaten without utensils, in sizes between 2.5 and 5.0 ounces.",
  "example": "Medium bag pretzels, Sharing size crackers, Granola pouch (3-4oz), Dried fruit bag (medium), Beef jerky (3oz)"
}, {
  "category": "Physical",
  "name": "Sneakers",
  "description": "Shoes primarily designed for sports or other physical exercise, but also widely worn for everyday casual wear and fashion.",
  "example": "Running shoes, Trainers, Athletic shoes, Casual sneakers, Fashion sneakers"
}, {
  "category": "Physical",
  "name": "Snorkels",
  "description": "Breathing tubes, typically L or J-shaped, allowing a swimmer to breathe surface air while their face is submerged in water.",
  "example": "Classic snorkels, Dry snorkels, Semi-dry snorkels, Flexible snorkels, Roll-up snorkels"
}, {
  "category": "Physical",
  "name": "Socks & Stockings",
  "description": "Knitted garments worn on the feet and legs, socks typically cover the foot and ankle, while stockings extend further up the leg.",
  "example": "Ankle socks, Crew socks, Knee-highs, Dress socks, Thigh-high stockings"
}, {
  "category": "Physical",
  "name": "Solar Homeowner Transfer Fee",
  "description": "A fee charged by a solar company when a home with a leased solar panel system or PPA is sold, to transfer the contract to the new homeowner.",
  "example": "Solar lease transfer fee, PPA assignment fee, System transfer processing, Contract assumption charge, New owner onboarding (solar)"
}, {
  "category": "Physical",
  "name": "Solar Powered Emergency Equipment",
  "description": "Devices designed for emergency situations that are powered by solar energy, such as lights, radios, or chargers.",
  "example": "Solar emergency lights, Solar crank radios, PV phone chargers (emergency), Solar first aid kits (powered components), Portable solar power packs"
}, {
  "category": "Physical",
  "name": "Solar Retail AC Cable & Conduit (Generation)",
  "description": "Electrical cables and protective conduits used on the AC side of a solar PV system, from inverter output to the point of interconnection.",
  "example": "Inverter output cable, AC wiring (solar), Main panel connection wire, AC conduit runs, Interconnection cabling"
}, {
  "category": "Physical",
  "name": "Solar Retail AC Cable & Conduit (Transmission)",
  "description": "Electrical cables and conduits for transmitting AC power over longer distances within or from a solar installation, beyond immediate generation.",
  "example": "AC feeder cables, Subpanel connection wires, Long-distance AC runs, Underground AC conduit, Overhead AC lines (solar farm)"
}, {
  "category": "Physical",
  "name": "Solar Retail AC Module, Panel Kits",
  "description": "Solar panel kits where each panel has an integrated microinverter, converting DC to AC directly at the panel, simplifying installation.",
  "example": "Enphase AC modules, LG AC modules, Solaria AC modules, Integrated panel kits, Microinverter panels"
}, {
  "category": "Physical",
  "name": "Solar Retail Batteries & Storage",
  "description": "Systems, typically involving rechargeable batteries, used to store electrical energy, often from solar panels, for later use.",
  "example": "Lithium-ion batteries, Lead-acid batteries, Battery banks, Home energy storage, Powerwalls"
}, {
  "category": "Physical",
  "name": "Solar Retail Cables & Connectors",
  "description": "Electrical wires (cables) and fittings (connectors) used to transmit power and signals within a solar PV system.",
  "example": "PV wire, MC4 connectors, Battery cables, Inverter cables, Solar extension cables"
}, {
  "category": "Physical",
  "name": "Solar Retail DC Equipment",
  "description": "Components within a solar PV system that operate on or manage direct current (DC) electricity from solar panels before inversion.",
  "example": "Solar panels (modules), Charge controllers, DC disconnects, Combiner boxes, DC wiring/cables"
}, {
  "category": "Physical",
  "name": "Solar Retail Generator Tie Line",
  "description": "Electrical wiring and components connecting a backup generator to a building's electrical system, often via a transfer switch.",
  "example": "Generator interlock kits, Transfer switch wiring, Backup power cables, Gen-to-panel connection, Emergency power lines"
}, {
  "category": "Physical",
  "name": "Solar Retail Groundmount Posts",
  "description": "Vertical support structures, typically steel pipes or beams, driven or set into the ground for ground-mounted solar racking systems.",
  "example": "Steel I-beams, Driven piles, Concrete piers, Schedule 40 pipes, Foundation posts"
}, {
  "category": "Physical",
  "name": "Solar Retail Inverter",
  "description": "An electrical power electronics device that converts direct current (DC) from sources like solar panels or batteries into alternating current (AC).",
  "example": "Grid-tie inverters, Off-grid inverters, Hybrid inverters, String inverters, Central inverters"
}, {
  "category": "Physical",
  "name": "Solar Retail Microinverters",
  "description": "Small inverters installed directly on individual solar panels, converting DC to AC at the panel level for per-panel optimization.",
  "example": "Single-panel microinverters, Dual-panel microinverters, AC module inverters, Module-level inverters, Enphase IQ series"
}, {
  "category": "Physical",
  "name": "Solar Retail Modules, Panels",
  "description": "Photovoltaic (PV) devices comprising an assembly of connected solar cells that absorb sunlight to generate electricity.",
  "example": "Monocrystalline panels, Polycrystalline panels, Thin-film panels, Bifacial modules, Shingled panels"
}, {
  "category": "Physical",
  "name": "Solar Retail Monitoring System",
  "description": "Hardware and software used to track the performance of a solar PV system, including energy production, consumption, and component status.",
  "example": "Production monitors, Consumption meters, Inverter monitoring, Web dashboards, Mobile apps (solar)"
}, {
  "category": "Physical",
  "name": "Solar Retail Panel Grounding, Bonding Comp.",
  "description": "Components used to electrically connect solar panels and racking systems to the earth (grounding) and to each other (bonding) for electrical safety.",
  "example": "Grounding lugs, Grounding clips, Bonding jumpers, Copper wire (grounding), WEEBs (washers)"
}, {
  "category": "Physical",
  "name": "Solar Retail Panel Mounting Structures",
  "description": "Frameworks and components, such as rails, clamps, and bolts, used to securely attach solar panels to roofs or ground-based structures.",
  "example": "Roof mounts, Ground mounts, Pole mounts, Rail sets, L-feet brackets"
}, {
  "category": "Physical",
  "name": "Solar Retail Panel Tilt Brackets",
  "description": "Adjustable or fixed brackets and associated hardware that allow solar panels to be tilted at an optimal angle for sunlight exposure.",
  "example": "Tilt legs, Adjustable brackets, Mounting arms, Angle brackets, Pivot joints"
}, {
  "category": "Physical",
  "name": "Solar Retail Switchgear",
  "description": "Combination of electrical disconnect switches, fuses, or circuit breakers used to control, protect, and isolate electrical equipment in a solar system.",
  "example": "Circuit breakers, Disconnect switches, Fuse holders, Load centers, Panelboards"
}, {
  "category": "Physical",
  "name": "Solar Retail System Accessories",
  "description": "Various supplementary components used in solar PV installations, aiding in functionality or completion beyond core components.",
  "example": "Cable clips, Wire management, Conduit fittings, End caps (rail), Combiner box accessories"
}, {
  "category": "Physical",
  "name": "Solid Wood Product",
  "description": "Lumbar products and Timber sawn into planks, beams, or boards directly from felled trees, not structurally altered by bonding with adhesives.",
  "example": "Dimensional lumber (2x4s), Hardwood boards (oak/maple), Softwood planks (pine/fir), Timber beams, Wood siding (solid)"
}, {
  "category": "Physical",
  "name": "Sports/Recreational Equipment",
  "description": "Items and gear used in playing sports or engaging in recreational activities, excluding general clothing or footwear unless specialized.",
  "example": "Balls (soccer/basketball), Tennis rackets, Skis/snowboards, Fishing rods, Bicycles"
}, {
  "category": "Physical",
  "name": "Sterile Gauze Bandage and Wound Dressing Products",
  "description": "Sterile gauze bandages and pads for wound dressing, absorption, and medical applications in healthcare and first aid settings. May be exempt when used for medical purposes.",
  "example": "sterile gauze pads, medical gauze rolls, wound dressing gauze, absorbent gauze bandages, first-aid gauze products"
}, {
  "category": "Physical",
  "name": "Sunglasses, Non-Prescription",
  "description": "Eyewear with tinted or protective lenses, without corrective lens power, designed to shield the eyes from sunlight and glare.",
  "example": "Aviator sunglasses, Wayfarer sunglasses, Sport sunglasses, Fashion sunglasses, Polarized sunglasses"
}, {
  "category": "Physical",
  "name": "Supplement Labeled Carbonated Energy Drink (≥4oz, RTD)",
  "description": "Ready-to-drink carbonated beverages (≥4oz) with stimulants and other ingredients marketed to boost energy, labeled as a supplement.",
  "example": "Red Bull (labeled as supplement), Monster (supplement label), Rockstar (supplement label), Celsius (carbonated, supplement), Bang Energy (supplement)"
}, {
  "category": "Physical",
  "name": "Supplement Labeled Coffee (RTD)",
  "description": "Ready-to-drink coffee beverages marketed and labeled as dietary supplements, often with added vitamins, minerals, or functional ingredients.",
  "example": "RTD coffee + vitamins, Functional coffee drink, Nootropic coffee (RTD), Keto coffee (RTD, supplement), Protein coffee (RTD)"
}, {
  "category": "Physical",
  "name": "Supplement Labeled Energy Drink (Sweetened Powder/Unsweetened Liquid, ≥4oz)",
  "description": "Energy-boosting products (≥4oz prepared/served), either as sweetened powders for mixing or unsweetened liquids, labeled as supplements.",
  "example": "G Fuel powder (sweetened), Zipfizz powder (sweetened), Unsweetened liquid energy concentrate, Amino energy powder (sweetened), Pre-workout powder (energy, sweetened)"
}, {
  "category": "Physical",
  "name": "Supplement Labeled Non-Carbonated Dietary Supplement (>2.5oz, RTD)",
  "description": "RTD, still liquid products larger than 2.5 fl oz, labeled as dietary supplements, for specific health or nutritional benefits beyond basic nutrition.",
  "example": "Herbal supplement drinks, Vitamin enhanced beverages (supplement), Nootropic drinks (>2.5oz), Liquid mineral supplements, Recovery drinks (non-energy)"
}, {
  "category": "Physical",
  "name": "Supplement Labeled Non-Carbonated Liquid Energy Drink (≥4oz, RTD)",
  "description": "Ready-to-drink, still beverages (≥4oz) with stimulants and other ingredients marketed to boost energy, labeled as a supplement.",
  "example": "Non-carbonated Monster Rehab, Still energy fuel, Vitamin energy drink (still), Focus drink (non-carbonated), Endurance beverage (liquid)"
}, {
  "category": "Physical",
  "name": "Supplement Labeled Non-Carbonated Liquid Energy Shot (<4oz, RTD)",
  "description": "Concentrated, RTD, still liquid beverages (<4oz) with stimulants for an energy boost, labeled as supplements.",
  "example": "5-hour Energy shot, Stacker 2 shot, Tweaker shots, Mini energy drinks, Focus shots"
}, {
  "category": "Physical",
  "name": "Supplement Labeled Non-Carbonated Tea (Sweetened/Unsweetened, RTD)",
  "description": "RTD, still tea beverages (sweetened or unsweetened), marketed as dietary supplements, often highlighting specific health benefits or added ingredients.",
  "example": "Herbal detox tea (RTD, supplement), Vitamin-infused iced tea (supplement), Functional green tea (bottled), Adaptogenic tea drink, Calming tea beverage (supplement)"
}, {
  "category": "Physical",
  "name": "Supplement Labeled Non-Carbonated with Some Juice (RTD)",
  "description": "Ready-to-drink, still beverages with some fruit/vegetable juice, marketed as dietary supplements, often with added functional ingredients.",
  "example": "V8 +Energy (some juice), Functional juice drink, Vitamin drink with juice, Nootropic juice blend, Immunity drink (juice base)"
}, {
  "category": "Physical",
  "name": "Supplement Labeled Non-Carbonated with Soy/Whey/Rice (0-24.99% Juice, RTD)",
  "description": "RTD, still beverages based on soy, whey, or rice, with 0-24.99% juice, marketed as dietary supplements, often with added nutrients.",
  "example": "Soy protein drink (low juice, supplement), Whey-based recovery drink (flavored, supplement), Rice milk beverage (fortified, supplement), Plant protein water (low juice), Functional dairy-alternative drink"
}, {
  "category": "Physical",
  "name": "Supplement Labeled Unsweetened Coffee/Tea Concentrate",
  "description": "Concentrated liquid extracts of coffee or tea, without added sweeteners, for dilution, marketed/labeled as a dietary supplement.",
  "example": "Unsweetened green tea extract (liquid), Coffee concentrate (for focus, supplement), Herbal tea concentrate (unsweetened, supplement), Black tea extract (liquid, supplement), Cold brew concentrate (as supplement)"
}, {
  "category": "Physical",
  "name": "Supplements Other Supplement Facts Panel",
  "description": "Other supplement products labeled with Supplement Facts panel",
  "example": "Specialty nutritional supplements, combination products, sports nutrition supplements"
}, {
  "category": "Physical",
  "name": "Surfboards",
  "description": "Boards used for riding ocean waves.",
  "example": "Shortboard, longboard, foam surfboard"
}, {
  "category": "Physical",
  "name": "Sushi (Third-Party Prepared, Prepackaged)",
  "description": "Individual servings or small sets of sushi (vinegared rice with seafood, vegetables, etc.), prepared by an external vendor and sold prepackaged.",
  "example": "California roll pack, Tuna nigiri set, Spicy salmon roll (packaged), Veggie sushi combo, Inari sushi pack"
}, {
  "category": "Physical",
  "name": "Sushi Platters (Third-Party Prepared, Prepackaged)",
  "description": "Assortments of various sushi rolls and pieces, prepared by an external vendor and sold prepackaged on a tray or platter for multiple servings.",
  "example": "Assorted sushi tray, Nigiri & maki platter, Party sushi set, California roll platter, Rainbow roll assortment"
}, {
  "category": "Physical",
  "name": "Suspenders",
  "description": "Straps of fabric or leather worn over the shoulders to hold up trousers or skirts, attaching with clips or buttons. (Also known as braces).",
  "example": "Clip-on suspenders, Button-on suspenders, Leather suspenders, Elastic suspenders, Y-back suspenders"
}, {
  "category": "Physical",
  "name": "Swim Fins",
  "description": "Foot-worn paddle-like devices that increase propulsion and efficiency when swimming or moving through water.",
  "example": "Snorkeling fins, Scuba diving fins, Training fins, Bodyboarding fins, Freediving fins"
}, {
  "category": "Physical",
  "name": "Swimming Mask",
  "description": "Watertight coverings for the eyes, and often the nose, allowing swimmers or divers to see clearly underwater while protecting the eyes.",
  "example": "Dive masks, Snorkeling masks, Full-face snorkel masks, Prescription swim masks, Kids' swim masks"
}, {
  "category": "Physical",
  "name": "Tents",
  "description": "Portable fabric shelters supported by poles or frames.",
  "example": "Dome tent, backpacking tent, family tent"
}, {
  "category": "Physical",
  "name": "Tool Belts",
  "description": "Belts worn around the waist with multiple pouches and loops designed for conveniently carrying tools and fasteners, typically used by tradespeople.",
  "example": "Carpenter tool belts, Electrician tool belts, Leather tool belts, Padded tool belts, Modular tool belts"
}, {
  "category": "Physical",
  "name": "Tool Storage and Organization Equipment Systems",
  "description": "Tool storage containers, toolboxes, and organization systems for storing and transporting tools and equipment. Generally taxable as tangible personal property.",
  "example": "professional toolboxes, tool storage systems, equipment storage containers, tool organization solutions, portable tool storage"
}, {
  "category": "Physical",
  "name": "Towable Inflatable Water Tubes and Floats",
  "description": "Inflatable tubes or rafts designed to be towed behind boats.",
  "example": "Towable tube, multi-rider inflatable, towable float"
}, {
  "category": "Physical",
  "name": "Trail Mix (Flour, Confection Item)",
  "description": "Snack mixtures typically containing nuts, seeds, dried fruit, and also including items with flour (like pretzels) and/or confectionery pieces.",
  "example": "Monster trail mix (M&Ms/pretzels), Sweet & salty mix (chocolate/crackers), Yogurt pretzel trail mix, Chocolate chip granola mix, GORP (with candy/pretzels)"
}, {
  "category": "Physical",
  "name": "Trail Mix (Flour, Confection Item, Individual)",
  "description": "Single-serving packages of trail mix that include items with flour (like pretzels) and/or confectionery pieces (like chocolate candies).",
  "example": "Snack pack trail mix (candy/pretzels), Individual monster mix, Single-serve sweet/salty mix, Personal trail mix (chocolate bits), Portion-control GORP (with M&Ms)"
}, {
  "category": "Physical",
  "name": "Tuxedos (Not Rentals)",
  "description": "Men's formal evening suits, typically black or midnight blue with satin facings on lapels and trousers, purchased for ownership rather than rented.",
  "example": "Dinner jackets, Tuxedo trousers, Cummerbunds, Bow ties (tuxedo), Formal waistcoats"
}, {
  "category": "Physical",
  "name": "Umbrellas",
  "description": "Portable, collapsible canopies used for protection from rain or sunlight, typically consisting of a fabric cover on a folding metal frame.",
  "example": "Compact umbrellas, Golf umbrellas, Stick umbrellas, Bubble umbrellas, Beach umbrellas"
}, {
  "category": "Physical",
  "name": "Underwear",
  "description": "Garments worn next to the skin and under other clothing, including items like briefs, boxers, bras, and undershirts.",
  "example": "Briefs, Boxers, Bras, Panties, Undershirts"
}, {
  "category": "Physical",
  "name": "Uniform, Athletic",
  "description": "Standardized sets of clothing worn by individuals or teams when participating in specific sports, designed for performance, identification, and team cohesion.",
  "example": "Soccer jerseys, Basketball uniforms, Baseball uniforms, Track singlets, Volleyball jerseys"
}, {
  "category": "Physical",
  "name": "Uniform, Non-Athletic",
  "description": "Standardized sets of clothing worn by members of an organization (e.g., school, specific occupations) for identification or professional appearance, excluding sports uniforms.",
  "example": "School uniforms, Work uniforms (e.g. retail), Service uniforms, Security guard uniforms, Band uniforms"
}, {
  "category": "Physical",
  "name": "Vending Machine (Cold Food, Candy, Beverages)",
  "description": "Pre-packaged cold food items, confectionery, and drinks dispensed through automated self-service machines.",
  "example": "Sandwiches (vended), Chocolate bars (vended), Soda cans (vended), Bagged chips (vended), Bottled water (vended)"
}, {
  "category": "Physical",
  "name": "Vending Machine Food Sales",
  "description": "The sale of food items, including snacks, cold foods, and beverages, through automated self-service machines.",
  "example": "Vended candy bars, Soda machine sales, Chip machine purchases, Vended sandwiches, Coffee vending sales"
}, {
  "category": "Physical",
  "name": "Video Games Distributed on Physical Media",
  "description": "Electronic video games and gaming software distributed on physical storage media such as discs, cartridges, or memory cards. Taxable as tangible personal property due to physical media.",
  "example": "gaming console discs, video game cartridges, PC game DVDs, physical gaming media, tangible game products"
}, {
  "category": "Physical",
  "name": "Waders",
  "description": "Waterproof garments, typically boots extending up to the chest or waist, worn for walking or standing in water, common for anglers or wet work.",
  "example": "Chest waders, Hip waders, Boot-foot waders, Stocking-foot waders, Fishing waders"
}, {
  "category": "Physical",
  "name": "Wakeboards",
  "description": "Boards used for wakeboarding, towed behind a boat.",
  "example": "Beginner wakeboard, trick wakeboard, cable-park board"
}, {
  "category": "Physical",
  "name": "Wallets",
  "description": "Small, flat cases, often made of leather or fabric, used to carry personal items such as paper currency, credit cards, and identification.",
  "example": "Bifold wallets, Trifold wallets, Cardholder wallets, Coin purses, Travel wallets"
}, {
  "category": "Physical",
  "name": "Watches",
  "description": "Portable timepieces, typically worn on the wrist with a strap or as a pocket watch, for telling time and sometimes other functions.",
  "example": "Wristwatches, Pocket watches, Analog watches, Digital watches, Smartwatches"
}, {
  "category": "Physical",
  "name": "Water Bottles",
  "description": "Reusable or single-use containers for holding drinking water.",
  "example": "Stainless steel bottle, plastic water bottle, insulated bottle"
}, {
  "category": "Physical",
  "name": "Water Skis",
  "description": "Equipment used for skiing on water while being towed.",
  "example": "Combo water skis, slalom ski, youth water skis"
}, {
  "category": "Physical",
  "name": "Wedding Apparel (Not Rented)",
  "description": "Special attire purchased for wear by wedding party members (bride, groom, bridesmaids, groomsmen) for a wedding ceremony and reception.",
  "example": "Bridal gowns, Groom's suits, Bridesmaid dresses, Groomsmen attire, Flower girl dresses"
}, {
  "category": "Physical",
  "name": "Welders Gloves & Masks",
  "description": "Protective gear for welders, including heavy-duty gloves to shield hands from heat and sparks, and masks (helmets) to protect the face and eyes.",
  "example": "Welding gloves (leather), Welding helmets (auto-darkening), Welding gauntlets, Handheld welding shields, Welding masks (passive)"
}, {
  "category": "Physical",
  "name": "Wetsuits",
  "description": "Close-fitting garments, typically made of neoprene, providing thermal insulation for activities in cold water, such as surfing, diving, or triathlon.",
  "example": "Full wetsuits, Shorty wetsuits, Spring suits, Drysuits (related), Neoprene tops/bottoms"
}, {
  "category": "Physical",
  "name": "Work Clothes",
  "description": "Durable garments specifically designed for manual labor or particular occupations, providing protection or utility, beyond general safety apparel or specific uniforms.",
  "example": "Overalls, Work pants, Utility shirts, Shop coats, Heavy-duty jackets"
}, {
  "category": "Physical",
  "name": "Yogurt",
  "description": "A food product by bacterial fermentation of milk, in various styles, flavors, and fat contents, used as an ingredient or consumed directly.",
  "example": "Plain yogurt (bulk), Greek yogurt (tubs), Flavored yogurt (large container), Drinkable yogurt (ingredient), Skyr (for recipes)"
}, {
  "category": "Physical",
  "name": "Yogurt (Single Serve ≤8oz)",
  "description": "Fermented milk product, sold in individual containers of 8 ounces or less, often flavored or plain.",
  "example": "Yogurt cups (individual), Greek yogurt (single), Drinkable yogurt (small bottle), Kids' yogurt tubes, Skyr (single serve)"
}, {
  "category": "Services",
  "name": "Amusement / Recreation",
  "description": "Activities designed for entertainment or enjoyment.",
  "example": "Theme parks, bowling alleys."
}, {
  "category": "Services",
  "name": "Architectural Consulting and Design Services",
  "description": "Professional architectural services including design consultation, building planning, structural analysis, and construction guidance. Often exempt from sales tax as professional services in many states.",
  "example": "Building Design Consultation, Architectural Planning Services, Structure Design Advice, Construction Architectural Guidance, Design Professional Services"
}, {
  "category": "Services",
  "name": "Attached Personal Property Maintenance Services",
  "description": "Maintenance services for tangible personal property attached to buildings but retaining personal property classification under maintenance contracts.",
  "example": "attached equipment servicing, building-mounted machinery maintenance, facility equipment service contracts, installed equipment maintenance, attached property servicing"
}, {
  "category": "Services",
  "name": "Canned/Hosted Software support - Mandatory - Services Only",
  "description": "Required support services (excluding software updates) for prewritten or hosted software, provided remotely as an inseparable part of the license.",
  "example": "Bundled help desk (SaaS), Required technical support (hosted), Essential remote assistance, Non-update support plan (mandatory), Compulsory service contract (no updates)"
}, {
  "category": "Services",
  "name": "Canned/Hosted Software support - Mandatory - Updates & Services",
  "description": "Required software updates and support services for prewritten or hosted software, provided remotely as an inseparable part of the license.",
  "example": "SaaS subscription (updates/support included), Mandatory maintenance plan (hosted SW), Bundled updates & help desk, Required support & upgrades, All-inclusive hosted SW support"
}, {
  "category": "Services",
  "name": "Canned/Hosted Software support - Optional - Services Only",
  "description": "Elective support services (excluding software updates) for prewritten or hosted software, provided remotely and purchased separately.",
  "example": "Optional help desk (SaaS), Add-on technical support (hosted), Elective remote assistance plan, Pay-as-you-go support (services only), Premium support tier (no updates)"
}, {
  "category": "Services",
  "name": "Canned/Hosted Software support - Optional - Updates & Services",
  "description": "Elective software updates and support services for prewritten or hosted software, provided remotely and purchased separately.",
  "example": "Optional maintenance plan (SaaS), Add-on updates & support (hosted), Elective support & upgrade package, Premium support subscription, Pay-for-updates-and-service model"
}, {
  "category": "Services",
  "name": "Canned Software Mandatory Training - Downloaded",
  "description": "Required instructional services on using prewritten software, sold to businesses as an inseparable part of the downloaded software license.",
  "example": "Bundled user training (downloaded SW), Required onboarding (COTS ESD), Compulsory e-learning (B2B download), Essential admin training (downloaded), Forced initial product training"
}, {
  "category": "Services",
  "name": "Canned Software Optional Training - Downloaded",
  "description": "Instructional services on using prewritten software (downloaded), offered to businesses as a separately purchased option, not required with the license.",
  "example": "Elective user course (downloaded SW), Add-on e-learning (COTS ESD), Optional workshop (B2B download), A la carte admin training (downloaded), Supplementary product training"
}, {
  "category": "Services",
  "name": "Canned Software Remote Support Services - Mandatory - Downloaded",
  "description": "Required remote technical support services for prewritten software (downloaded to businesses), sold as an inseparable part of the license.",
  "example": "Bundled remote help desk (B2B ESD), Required online support (COTS B2B), Essential virtual assistance (downloaded SW), Compulsory chat/phone support, Non-optional remote troubleshooting"
}, {
  "category": "Services",
  "name": "Canned Software Remote Support Services - Optional - Downloaded",
  "description": "Elective remote technical support services for prewritten software (downloaded to businesses), purchased separately from the license.",
  "example": "Optional remote help desk (B2B ESD), Elective online support (COTS B2B), Add-on virtual assistance (downloaded SW), Pay-per-incident remote support, Premium remote troubleshooting"
}, {
  "category": "Services",
  "name": "Canned Software Setup - Downloaded",
  "description": "Services for setup, configuration, and deployment of prewritten software delivered to the business client via electronic download.",
  "example": "Prewritten software setup (downloaded), Configuration (downloaded COTS), Deployment assistance (downloaded prewritten), Integration services (downloaded prewritten), Post-download setup (prewritten)"
}, {
  "category": "Services",
  "name": "Canned Software Setup - Load & Leave",
  "description": "Services for setup, configuration, and deployment of prewritten software directly installed on the business client's hardware by the vendor.",
  "example": "On-premise COTS software setup, Vendor-led configuration (prewritten), Prewritten software deployment (local), Integration (load & leave prewritten), System setup (prewritten on-site)"
}, {
  "category": "Services",
  "name": "Canned Software Setup - Physical Media",
  "description": "Services for setup, configuration, and deployment of prewritten software initially delivered to the business client on tangible physical media.",
  "example": "Prewritten SW install (from CD/DVD), Configuration from physical media (COTS), Deployment from USB (prewritten SW), Integration (prewritten, physical source), On-site setup (prewritten, media based)"
}, {
  "category": "Services",
  "name": "Canned Software Support - Mandatory - Downloaded Services Only",
  "description": "Required ongoing support services (excluding software updates via download) for prewritten software, sold as an inseparable part of the license.",
  "example": "Bundled help desk (ESD SW), Required technical support (downloaded, no updates), Essential remote assistance (COTS), Compulsory service contract (no updates, downloaded), Non-optional software support (services)"
}, {
  "category": "Services",
  "name": "Canned Software Support - Mandatory - Downloaded Updates & Services",
  "description": "Required ongoing software updates (downloaded) and support services for prewritten software, sold as an inseparable part of the license.",
  "example": "Bundled support & upgrades (ESD), Required patch & help desk (downloaded), Essential maintenance package (COTS), Compulsory full support (downloaded SW), Non-optional software care (updates/service)"
}, {
  "category": "Services",
  "name": "Canned Software Support - Mandatory - Electronic Updates",
  "description": "Required ongoing electronic delivery of updates, patches, and new versions for prewritten software, sold as an inseparable part of the license.",
  "example": "Bundled software updates (ESD), Required version upgrades (download), Essential patch delivery (electronic), Compulsory update service, Non-optional electronic enhancements"
}, {
  "category": "Services",
  "name": "Canned Software Support - Mandatory - Electronic Updates B2B",
  "description": "Required ongoing electronic delivery of updates for prewritten software, specifically for business customers, sold as an inseparable part of the license.",
  "example": "Business software update subscription (mandatory), Enterprise patch management (required ESD), B2B version upgrade service (compulsory), Essential corporate software updates, Non-optional B2B electronic maintenance"
}, {
  "category": "Services",
  "name": "Canned Software Support - Mandatory - Load & Leave",
  "description": "Required ongoing support, bug fixes, and potentially updates for prewritten software (installed by vendor on client hardware), sold inseparably.",
  "example": "Bundled COTS support (on-prem), Required bug fixes (local prewritten), Essential maintenance (installed SW), Compulsory support package (load & leave), Non-optional software care (local)"
}, {
  "category": "Services",
  "name": "Canned Software Support - Mandatory - Load & Leave Services Only",
  "description": "Required ongoing support services (excluding updates) for prewritten software (installed by vendor on client hardware), sold inseparably.",
  "example": "Bundled help desk (COTS on-prem), Required tech support (local prewritten, no updates), Essential remote assistance (installed SW), Compulsory service contract (no updates, local), Non-optional support (services, local)"
}, {
  "category": "Services",
  "name": "Canned Software Support - Mandatory - Load & Leave Updates & Services",
  "description": "Required ongoing software updates and support services for prewritten software (installed by vendor on client hardware), sold inseparably.",
  "example": "Bundled support & upgrades (COTS on-prem), Required patch & help desk (local prewritten), Essential maintenance package (installed SW), Compulsory full support (load & leave COTS), Non-optional care (updates/service, local)"
}, {
  "category": "Services",
  "name": "Canned Software Support - Mandatory - Physical Media Services Only",
  "description": "Required ongoing support services (excluding updates on physical media) for prewritten software delivered on physical media, sold inseparably.",
  "example": "Bundled help desk (physical media SW), Required tech support (COTS physical, no updates), Essential remote assistance (physical SW), Compulsory service contract (no updates, media basis), Non-optional support (services, media SW)"
}, {
  "category": "Services",
  "name": "Canned Software Support - Mandatory - Physical Media Updates & Services",
  "description": "Required ongoing software updates (on physical media) and support services for prewritten software, sold as an inseparable part of the license.",
  "example": "Bundled support & physical updates (COTS), Required patch (media) & help desk, Essential maintenance (physical media SW), Compulsory full support (media based), Non-optional care (updates/service, media)"
}, {
  "category": "Services",
  "name": "Canned Software Support - Mandatory - Tangible Updates",
  "description": "Required ongoing delivery of updates, patches, and new versions for prewritten software via physical media (e.g., CD, DVD, USB), sold inseparably.",
  "example": "Update CDs (mandatory), Version upgrades on DVD (required), Patch delivery (physical media), Compulsory tangible media updates, Non-optional physical software enhancements"
}, {
  "category": "Services",
  "name": "Canned Software Support - Mandatory - Updates & Services",
  "description": "A required contractual agreement for businesses providing ongoing software updates and support services for prewritten software delivered via download.",
  "example": "Bundled enterprise support plan (ESD), Required B2B maintenance agreement, Compulsory update & service contract, Non-optional full support (B2B download), Essential software assurance (B2B)"
}, {
  "category": "Services",
  "name": "Canned Software Support - Optional - Downloaded Services Only",
  "description": "Elective ongoing support services (excluding software updates via download) for prewritten software, purchased separately from the initial license.",
  "example": "Optional help desk (ESD SW), Elective tech support (downloaded, no updates), Add-on remote assistance (COTS), Pay-as-you-go support (services), Separately purchased service contract"
}, {
  "category": "Services",
  "name": "Canned Software Support - Optional - Downloaded Updates & Services",
  "description": "Elective ongoing software updates (downloaded) and support services for prewritten software, purchased separately from the initial license.",
  "example": "Optional support & upgrades (ESD), Elective patch & help desk (downloaded), Add-on maintenance package (COTS), A la carte full support (downloaded SW), Separately purchased software care"
}, {
  "category": "Services",
  "name": "Canned Software Support - Optional - Electronic Updates",
  "description": "Elective ongoing electronic delivery of updates, patches, and new versions for prewritten software, purchased separately from the initial license.",
  "example": "Optional update subscription (ESD), Elective version upgrades (download), Add-on patch service (electronic), A la carte electronic enhancements, Pay-for-updates service"
}, {
  "category": "Services",
  "name": "Canned Software Support - Optional - Electronic Updates B2B",
  "description": "Elective ongoing electronic delivery of updates for prewritten software, for business customers, purchased separately from the initial license.",
  "example": "B2B optional update subscription (ESD), Elective version upgrades (download, business), Add-on B2B patch service (electronic), A la carte electronic enhancements (corp), Pay-for-updates service (B2B)"
}, {
  "category": "Services",
  "name": "Canned Software Support - Optional - Load & Leave Services Only",
  "description": "Elective ongoing support services (excluding updates) for prewritten software (installed by vendor on client hardware), purchased separately.",
  "example": "Optional help desk (COTS on-prem), Elective tech support (local prewritten, no updates), Add-on remote assistance (installed SW), Pay-as-you-go support (services, local), Separately purchased service contract (local)"
}, {
  "category": "Services",
  "name": "Canned Software Support - Optional - Load & Leave Updates & Services",
  "description": "Elective ongoing software updates and support services for prewritten software (installed by vendor on client hardware), purchased separately.",
  "example": "Optional support & upgrades (COTS on-prem), Elective patch & help desk (local prewritten), Add-on maintenance (installed SW), A la carte full support (load & leave COTS), Separately purchased care (local)"
}, {
  "category": "Services",
  "name": "Canned Software Support - Optional - Physical Media Services Only",
  "description": "Elective ongoing support services (excluding software updates on physical media) for prewritten software initially delivered on physical media, purchased separately.",
  "example": "Optional help desk (physical media SW), Elective tech support (COTS physical, no updates), Add-on remote assistance (physical SW), Pay-as-you-go support (services, media basis), Separately purchased service (media SW)"
}, {
  "category": "Services",
  "name": "Canned Software Support - Optional - Physical Media Updates & Services",
  "description": "Elective ongoing software updates (delivered on physical media) and support services for prewritten software, purchased separately from the license.",
  "example": "Optional support & physical updates, Elective patch (media) & help desk, Add-on maintenance (physical media SW), A la carte full support (media based), Separately purchased care (physical media)"
}, {
  "category": "Services",
  "name": "Canned Software Support - Optional - Tangible Updates",
  "description": "Elective ongoing delivery of updates for prewritten software via physical media (e.g., CD, USB), purchased separately from the initial license.",
  "example": "Optional update CDs, Elective version upgrades (physical media), Add-on patch delivery (USB), A la carte physical media updates, Pay-for-tangible-updates service"
}, {
  "category": "Services",
  "name": "Canned Software Support - Optional - Updates & Services",
  "description": "An elective contractual agreement for businesses providing ongoing software updates and support services for prewritten software delivered via download.",
  "example": "Optional enterprise support plan (ESD), Elective B2B maintenance agreement, Add-on update & service contract, A la carte full support (B2B download), Separately purchased software assurance (B2B)"
}, {
  "category": "Services",
  "name": "Canned Software Training (Standalone)",
  "description": "Instructional services on using prewritten software, sold independently from the software license.",
  "example": "COTS software user course (online), Independent e-learning (downloaded SW), Standalone product workshop, Separate admin training (prewritten ESD), Ad-hoc feature training (COTS)"
}, {
  "category": "Services",
  "name": "Canned Software Training - Downloaded",
  "description": "Instructional services for users on how to operate prewritten software that is delivered via electronic download.",
  "example": "COTS software e-learning, Downloaded application tutorials, Online product training, User webinars (downloaded SW), Certification prep (prewritten ESD)"
}, {
  "category": "Services",
  "name": "Canned Software Training - Load & Leave",
  "description": "Instructional services for users on how to operate prewritten software that has been installed directly on their hardware by the vendor.",
  "example": "On-site COTS training, User workshop (local prewritten SW), Admin coaching (load & leave SW), Product familiarization (on-prem), Classroom training (installed SW)"
}, {
  "category": "Services",
  "name": "Canned Software Training - Physical Media",
  "description": "Instructional services for users on how to operate prewritten software that was initially delivered on tangible physical media.",
  "example": "Training (COTS from CD/DVD), Workshop (prewritten, physical media source), On-site class (media-based SW), User guidance (physical COTS install), Product tutorials (from media)"
}, {
  "category": "Services",
  "name": "Carpentry for Commercial Real Property (Capital Improvement)",
  "description": "Carpentry services on commercial real property resulting in a permanent addition or upgrade, increasing property value or extending its useful life.",
  "example": "New building framing, Installing permanent fixtures, Major structural woodwork, Custom cabinetry (built-in), Office build-outs"
}, {
  "category": "Services",
  "name": "Carpentry for Commercial Real Property (No Capital Improvement)",
  "description": "Carpentry services on commercial real property for repair, maintenance, or minor alterations not substantially adding to value or prolonging life.",
  "example": "Repairing wood fixtures, Replacing damaged trim, Minor office partition changes, Fixing wooden stairs, Door frame repair"
}, {
  "category": "Services",
  "name": "Carpentry for Residential Real Property (Capital Improvement)",
  "description": "Carpentry services on residential real property resulting in a permanent addition, significant upgrade, or extension of useful life.",
  "example": "Building a new deck, Framing a home addition, Installing new kitchen cabinets, Major window/door replacement, Built-in bookshelves"
}, {
  "category": "Services",
  "name": "Carpentry for Residential Real Property (No Capital Improvement)",
  "description": "Carpentry services on residential real property for repair, maintenance, or minor alterations not materially adding to value or extending life.",
  "example": "Repairing a wooden fence, Replacing a broken step, Fixing a door jamb, Minor trim repair, Adjusting sticking doors"
}, {
  "category": "Services",
  "name": "Carpentry for Tangible Personal Property",
  "description": "Carpentry services for creating, repairing, or modifying movable wooden items or fixtures not permanently attached to real property.",
  "example": "Custom furniture building, Wooden cabinet repair (freestanding), Picture frame making, Wooden toy construction, Crating services (wood)"
}, {
  "category": "Services",
  "name": "Commercial Building Exterior Cleaning Services",
  "description": "Professional exterior building cleaning services including pressure washing, facade maintenance, and surface cleaning for commercial properties. Service taxability varies by state.",
  "example": "building pressure washing, commercial facade cleaning, exterior surface maintenance, building exterior restoration, commercial cleaning services"
}, {
  "category": "Services",
  "name": "Commercial Construction Services (Existing Buildings - Labor Only)",
  "description": "Construction or Remodeling performed on an Existing Building - Labor Charge Only",
  "example": "General Remodeling and Renovation not resulting in Capital Improvement."
}, {
  "category": "Services",
  "name": "Commercial Inventory Storage Services",
  "description": "Warehouse storage services for goods, inventory, and property held for future sale or commercial distribution.",
  "example": "inventory warehousing services, commercial goods storage, retail inventory storage, merchandise warehousing, business product storage"
}, {
  "category": "Services",
  "name": "Commercial Major Renovation Services (Capital Improvement - Labor Only)",
  "description": "Major renovation of existing buildings - Labor Charge Only",
  "example": "Remodeling, Renovation, Capital Improvement"
}, {
  "category": "Services",
  "name": "Commercial Personal Property Repair Services",
  "description": "Repair services for tangible personal property performed under commercial maintenance contracts excluding residential services. Commercial repair services generally subject to sales tax.",
  "example": "commercial equipment repairs, business machinery service, commercial maintenance contracts, industrial equipment repair, business equipment servicing"
}, {
  "category": "Services",
  "name": "Commercial Property Flooring Installation Services",
  "description": "Professional flooring installation services specifically for commercial properties, offices, retail spaces, and business facilities. Installation services may be taxable separately from materials.",
  "example": "commercial flooring installation, business property flooring, office floor installation, retail space flooring, commercial floor services"
}, {
  "category": "Services",
  "name": "Commercial Property Maintenance Services",
  "description": "Routine commercial real property maintenance and repair services that do not constitute capital improvements.",
  "example": "commercial building maintenance, business property repairs, commercial facility upkeep, office building maintenance, commercial property servicing"
}, {
  "category": "Services",
  "name": "Repair/Remodel Commercial - Labor Only",
  "description": "Labor-only charges for repair or remodeling of commercial real property (existing buildings). Distinct from tangible personal property repair.",
  "example": "Commercial building repair labor, Commercial remodel labor only, Business property renovation labor, Commercial real property maintenance labor, Contractor labor (commercial existing building)"
}, {
  "category": "Services",
  "name": "Repair/Remodel Commercial - Materials Only",
  "description": "Materials-only charges for repair or remodeling of commercial real property (existing buildings), excluding separately billed labor.",
  "example": "Commercial building repair materials, Commercial remodel supplies, Business property renovation materials, Commercial construction materials (existing building), Contractor-furnished materials only"
}, {
  "category": "Services",
  "name": "Comprehensive Architectural Services with Design Documentation",
  "description": "Comprehensive architectural services including blueprint creation, technical drawings, construction documents, and detailed project planning. Professional services often exempt from sales tax.",
  "example": "architectural blueprints, construction drawings, building plans, technical specifications, design documentation"
}, {
  "category": "Services",
  "name": "Concert and Musical Performance Admissions",
  "description": "Admission charges specifically for live musical performances, concerts, symphonies, festivals, and music-related entertainment events.",
  "example": "rock concert tickets, symphony performances, music festival passes, jazz club entry, classical recitals"
}, {
  "category": "Services",
  "name": "Consulting IT Systems (Business Use)",
  "description": "Advisory services for businesses to design, improve, implement, or manage operational or information technology systems.",
  "example": "IT systems consulting, ERP implementation advice, Business process optimization, Workflow analysis, Infrastructure planning"
}, {
  "category": "Services",
  "name": "Consulting Services for Software Selection & Design",
  "description": "Advisory services to help businesses choose appropriate software solutions and design how software will be structured or customized.",
  "example": "Needs analysis (software), Vendor evaluation, RFP development, Software architecture design, Customization planning"
}, {
  "category": "Services",
  "name": "Credit Bureau Reporting and Monitoring Services",
  "description": "Credit reporting, monitoring, and analysis services provided by credit bureaus and financial reporting agencies. Business services may be subject to sales tax in some states.",
  "example": "credit score monitoring, credit report services, financial credit analysis, credit bureau reporting, credit assessment services"
}, {
  "category": "Services",
  "name": "Custom Software Setup - Downloaded",
  "description": "Services for setup, configuration, and deployment of custom-developed software delivered to the client via electronic download.",
  "example": "Custom software setup (downloaded), Configuration services (custom ESD), Deployment assistance (downloaded custom), Integration services (downloaded custom), Post-download setup (custom)"
}, {
  "category": "Services",
  "name": "Custom Software Setup - Load & Leave",
  "description": "Services for setup, configuration, and deployment of custom-developed software directly installed on the client's hardware by the vendor.",
  "example": "On-premise custom software setup, Vendor-led configuration (custom), Custom software deployment (local), Integration services (load & leave), System setup (custom on-site)"
}, {
  "category": "Services",
  "name": "Custom Software Setup - Physical Media",
  "description": "Services for setup, configuration, and deployment of custom-developed software initially delivered to the business client on tangible physical media.",
  "example": "Custom SW install (from CD/DVD), Configuration from physical media, Deployment from USB (custom SW), Integration (custom, physical source), On-site setup (custom, media based)"
}, {
  "category": "Services",
  "name": "Custom Software Support - Mandatory - Downloaded",
  "description": "Required ongoing support, bug fixes, and potentially updates for custom-developed software (delivered via download), sold inseparably.",
  "example": "Bundled custom SW support (ESD), Required bug fixes (downloaded custom), Essential maintenance (custom SW), Compulsory support package (downloaded), Non-optional custom software care"
}, {
  "category": "Services",
  "name": "Custom Software Support - Mandatory - Downloaded Services Only",
  "description": "Required ongoing support services (excluding updates) for custom-developed software (downloaded), sold as an inseparable part of the agreement.",
  "example": "Bundled help desk (custom ESD), Required technical support (downloaded custom, no updates), Essential remote assistance (custom SW), Compulsory service contract (no updates, downloaded), Non-optional custom support (services)"
}, {
  "category": "Services",
  "name": "Custom Software Support - Mandatory - Downloaded Updates & Services",
  "description": "Required ongoing software updates and support services for custom-developed software (downloaded), sold as an inseparable part of the agreement.",
  "example": "Bundled support & upgrades (custom ESD), Required patch & help desk (downloaded custom), Essential maintenance package (custom SW), Compulsory full support (downloaded), Non-optional custom care (updates/service)"
}, {
  "category": "Services",
  "name": "Custom Software Support - Mandatory - Load & Leave",
  "description": "Required ongoing support, bug fixes, and potentially updates for custom software (installed on client hardware), sold inseparably.",
  "example": "Bundled custom SW support (on-prem), Required bug fixes (local custom), Essential maintenance (custom installed), Compulsory support package (load & leave), Non-optional custom software care (local)"
}, {
  "category": "Services",
  "name": "Custom Software Support - Mandatory - Load & Leave Services Only",
  "description": "Required ongoing support services (excluding updates) for custom software (installed on client hardware), sold as an inseparable part of the agreement.",
  "example": "Bundled help desk (custom on-prem), Required technical support (local custom, no updates), Essential remote assistance (custom installed SW), Compulsory service contract (no updates, local), Non-optional custom support (services, local)"
}, {
  "category": "Services",
  "name": "Custom Software Support - Mandatory - Load & Leave Updates & Services",
  "description": "Required ongoing software updates and support services for custom software (installed on client hardware), sold as an inseparable part of the agreement.",
  "example": "Bundled support & upgrades (custom on-prem), Required patch & help desk (local custom), Essential maintenance package (custom installed), Compulsory full support (load & leave), Non-optional custom care (updates/service, local)"
}, {
  "category": "Services",
  "name": "Custom Software Support - Mandatory - Physical Media",
  "description": "Required ongoing support, bug fixes, and potentially updates for custom software (delivered on physical media), sold inseparably.",
  "example": "Bundled custom SW support (physical media delivery), Required bug fixes (custom from CD/DVD), Essential maintenance (custom SW media), Compulsory support package (physical media), Non-optional custom software care (media)"
}, {
  "category": "Services",
  "name": "Custom Software Support - Mandatory - Physical Media Services Only",
  "description": "Required ongoing support services (excluding updates) for custom software (delivered on physical media), sold as an inseparable part of the agreement.",
  "example": "Bundled help desk (custom, media), Required tech support (custom, physical, no updates), Essential remote assistance (custom SW, media), Compulsory service contract (no updates, media), Non-optional custom support (services, media)"
}, {
  "category": "Services",
  "name": "Custom Software Support - Mandatory - Physical Media Updates & Services",
  "description": "Required ongoing software updates and support services for custom software (delivered on physical media), sold as an inseparable part of the agreement.",
  "example": "Bundled support & upgrades (custom, media), Required patch & help desk (custom, physical source), Essential maintenance package (custom SW, media), Compulsory full support (physical media based), Non-optional custom care (updates/service, media)"
}, {
  "category": "Services",
  "name": "Custom Software Support - Optional - Downloaded Services Only",
  "description": "Elective ongoing support services (excluding updates) for custom-developed software (delivered via download), purchased separately.",
  "example": "Optional help desk (custom ESD), Elective tech support (downloaded custom, no updates), Add-on remote assistance (custom SW), Pay-as-you-go custom support (services), Separately purchased service contract (no updates)"
}, {
  "category": "Services",
  "name": "Custom Software Support - Optional - Downloaded Updates & Services",
  "description": "Elective ongoing software updates and support services for custom-developed software (delivered via download), purchased separately.",
  "example": "Optional support & upgrades (custom ESD), Elective patch & help desk (downloaded custom), Add-on maintenance package (custom SW), A la carte full support (downloaded), Separately purchased custom care"
}, {
  "category": "Services",
  "name": "Custom Software Support - Optional - Load & Leave Services Only",
  "description": "Elective ongoing support services (excluding updates) for custom software (installed on client hardware), purchased separately.",
  "example": "Optional help desk (custom on-prem), Elective tech support (local custom, no updates), Add-on remote assistance (custom installed), Pay-as-you-go custom support (services, local), Separately purchased service contract (local)"
}, {
  "category": "Services",
  "name": "Custom Software Support - Optional - Load & Leave Updates & Services",
  "description": "Elective ongoing software updates and support services for custom software (installed on client hardware), purchased separately.",
  "example": "Optional support & upgrades (custom on-prem), Elective patch & help desk (local custom), Add-on maintenance (custom installed), A la carte full support (load & leave), Separately purchased custom care (local)"
}, {
  "category": "Services",
  "name": "Custom Software Support - Optional - Physical Media Services Only",
  "description": "Elective ongoing support services (excluding updates) for custom software (delivered on physical media), purchased separately.",
  "example": "Optional help desk (custom, media), Elective tech support (custom, physical, no updates), Add-on remote assistance (custom SW, media), Pay-as-you-go support (services, media), Separately purchased service (media)"
}, {
  "category": "Services",
  "name": "Custom Software Support - Optional - Physical Media Updates & Services",
  "description": "Elective ongoing software updates and support services for custom software (delivered on physical media), purchased separately.",
  "example": "Optional support & upgrades (custom, media), Elective patch & help desk (custom, physical source), Add-on maintenance (custom SW, media), A la carte full support (physical media based), Separately purchased care (media)"
}, {
  "category": "Services",
  "name": "Custom Software Training (Standalone)",
  "description": "Instructional services on using custom-developed software sold independently from the software development or sale.",
  "example": "Post-development user training (custom ESD), Independent custom software workshop, Standalone e-learning (custom SW), Separate admin training (downloaded custom), Ad-hoc feature training (custom)"
}, {
  "category": "Services",
  "name": "Custom Software Training - Downloaded",
  "description": "Instructional services to teach users how to effectively operate custom-developed software that is delivered via electronic download.",
  "example": "Bespoke software user training (ESD), Custom application workshop (downloaded), E-learning for custom SW, Admin training (custom downloaded), Custom feature instruction (ESD)"
}, {
  "category": "Services",
  "name": "Custom Software Training - Load & Leave",
  "description": "Instructional services on using custom-developed software (installed directly on client hardware), potentially sold with or independently.",
  "example": "User training (custom on-prem SW), On-site workshop (local custom), Admin coaching (custom installed), Feature instruction (local custom), System orientation (custom on-site)"
}, {
  "category": "Services",
  "name": "Custom Software Training - Physical Media",
  "description": "Instructional services on using custom-developed software (initially delivered on physical media), potentially sold with or independently.",
  "example": "Training (custom SW from media), Workshop (custom, physical source media), On-site training (custom, media delivery), Admin course (custom, from media), User guidance (custom, physical install)"
}, {
  "category": "Services",
  "name": "Custom System Software Training (Standalone)",
  "description": "Advanced instructional services for IT professionals on managing or developing a custom software system, sold independently.",
  "example": "Custom system admin training (IT), Developer training (custom ESD), Technical deep-dive (downloaded custom), Custom API training (IT Pro), Backend management workshop (custom)"
}, {
  "category": "Services",
  "name": "Dance Lessons",
  "description": "In-person dance instruction provided by a live instructor.",
  "example": "Dance Class, Ballet Lessons, Hip-Hop Training, Jazz Workshop"
}, {
  "category": "Services",
  "name": "Data Services Storage & Retrieval B2B",
  "description": "Services for businesses for electronic data storage and the ability to access and retrieve that data, often cloud-based.",
  "example": "Cloud data warehousing (B2B), Off-site backup services (business), Document management systems (cloud), Enterprise data archiving, Database hosting (storage/retrieval)"
}, {
  "category": "Services",
  "name": "Data Services Storage & Retrieval B2C",
  "description": "Services for individual consumers for electronic storage of personal data and the ability to access and retrieve it, often cloud-based.",
  "example": "Personal cloud storage, Photo backup services, Online file hosting, Consumer data backup, Digital locker services"
}, {
  "category": "Services",
  "name": "Educational Instruction and Training Services",
  "description": "Educational services including teaching, training, tutoring, and instructional programs for academic and professional development. Educational services often exempt from sales tax.",
  "example": "Tutoring Services, Educational Training Programs, Academic Instruction, Learning Services, Professional Education Courses"
}, {
  "category": "Services",
  "name": "Embroidery Services (Not with Clothing/TPP Sale)",
  "description": "Standalone services for applying decorative stitched designs or monograms to customer-owned clothing or other tangible personal property.",
  "example": "Monogramming existing items, Logo on customer's jacket, Custom embroidery (client's item), Badge stitching service, Repair embroidery"
}, {
  "category": "Services",
  "name": "Embroidery Services (With Clothing Sale)",
  "description": "The application of decorative stitched designs or monograms to clothing items at the time of their sale, as part of the same transaction.",
  "example": "Monogramming new shirts, Logo embroidery (on purchase), Custom stitching (new apparel), Personalized embroidery (at sale), Team name on new jerseys"
}, {
  "category": "Services",
  "name": "Entertainment Admission Services",
  "description": "Entry fees charged for admission to entertainment venues, cultural events, sports activities, amusement parks, and recreational facilities. Generally subject to sales tax as services in most jurisdictions.",
  "example": "movie theater tickets, concert hall passes, museum admission, sporting event entry, amusement park access"
}, {
  "category": "Services",
  "name": "Facility Maintenance Real Property - Labor Only",
  "description": "Maintenance performed under a maintenance contract agreement - Labor Charge Only",
  "example": "Cleaning, HVAC system upkeep, Electrical repairs, Plumbing, Preventive Maintenance."
}, {
  "category": "Services",
  "name": "General Consulting",
  "description": "Providing expert advice and professional services to individuals or organizations across a wide range of unspecified subject areas.",
  "example": "Business strategy advice, Management consulting, IT consulting (general), Marketing advice, Personal coaching (general)"
}, {
  "category": "Services",
  "name": "General Miscellaneous Service Categories",
  "description": "General service categories and miscellaneous service types not specifically classified in other service categories. General services may be subject to varying tax treatment.",
  "example": "general business services, miscellaneous service work, various professional services, unspecified service categories, general support services"
}, {
  "category": "Services",
  "name": "General Services",
  "description": "General Services, not covered by any other service category",
  "example": "General Services, not covered by any other service category"
}, {
  "category": "Services",
  "name": "Gift Wrapping and Packaging Services",
  "description": "Professional gift wrapping and package decoration services for presents and special occasion items. Service taxability depends on state and whether bundled with product sales.",
  "example": "Gift Wrapping Services, Present Packaging, Special Occasion Wrapping, Holiday Gift Preparation, Decorative Package Services"
}, {
  "category": "Services",
  "name": "Golf Cart Rental",
  "description": "Rental of golf cart at a golf course for use while playing at the golf course. Rental period is less than 30 days",
  "example": "Golf Cart Rental"
}, {
  "category": "Services",
  "name": "Independent Gift Wrapping Services",
  "description": "Stand-alone gift wrapping services provided independently without connection to tangible personal property sales. Independent services may be subject to sales tax.",
  "example": "Independent Gift Wrapping, Standalone Wrapping Services, Separate Gift Packaging, Custom Wrapping Services, Professional Gift Preparation"
}, {
  "category": "Services",
  "name": "Individual Fitness Training and Personal Coaching Services",
  "description": "Personal fitness training, coaching, and individual exercise instruction services for health and physical conditioning. Personal services may be subject to sales tax in some jurisdictions.",
  "example": "personal fitness training, individual exercise coaching, fitness instruction services, personal workout training, health coaching services"
}, {
  "category": "Services",
  "name": "Industrial Equipment Assembly Services 3Plus Year Useful Life",
  "description": "Professional assembly, manufacturing, and fabrication services for industrial machinery and long-term equipment installation.",
  "example": "machinery installation services, equipment assembly work, industrial fabrication, factory equipment setup, manufacturing equipment installation"
}, {
  "category": "Services",
  "name": "In Person Legal Consultation and Representation Services",
  "description": "Traditional face-to-face legal services including consultation, representation, and legal advice provided in person. Legal services are generally exempt from sales tax.",
  "example": "in-person legal consultation, traditional attorney services, face-to-face legal advice, personal legal representation, conventional legal services"
}, {
  "category": "Services",
  "name": "Installation - Commercial (Vendor Not Selling TPP)",
  "description": "Installation labor or services for tangible personal property at a commercial location when the installing vendor did not sell the installed property.",
  "example": "Third-party commercial equipment installation, Business property setup (vendor not seller), Commercial installer (customer-owned equipment), Independent commercial install contractor, Commercial install labor (standalone TPP)"
}, {
  "category": "Services",
  "name": "Installation - Residential (Vendor Not Selling TPP)",
  "description": "Installation labor or services for tangible personal property at a residential location when the installing vendor did not sell the installed property.",
  "example": "Third-party residential appliance installation, Independent installer (customer-owned item), Residential equipment setup (vendor not seller), Home installation by contractor, Residential install labor (standalone TPP)"
}, {
  "category": "Services",
  "name": "Maintenance Services - Materials",
  "description": "This represents materials used in performance of maintenance services.",
  "example": "Filters, cleaning agents, paint, sealants, caulking, light bulbs, ballasts, HVAC parts, wiring, piping, fasteners, insulation"
}, {
  "category": "Services",
  "name": "Management Consulting",
  "description": "Advisory services focused on helping organizations improve their performance, through analysis of business problems and development of improvement plans.",
  "example": "Strategy consulting, Operations consulting, HR consulting, Financial advisory, Change management"
}, {
  "category": "Services",
  "name": "Merchant Credit Card Payment Processing Services",
  "description": "Credit card and electronic payment processing services including transaction fees charged by merchants for payment handling. Service fees generally subject to sales tax.",
  "example": "credit card processing fees, merchant transaction charges, electronic payment services, payment gateway fees, card processing costs"
}, {
  "category": "Services",
  "name": "Movable Personal Property Equipment Maintenance Services",
  "description": "Maintenance and repair services for movable equipment and tangible personal property in commercial and industrial facilities. ",
  "example": "movable equipment maintenance, personal property repairs, machinery service work, equipment maintenance contracts, portable equipment servicing"
}, {
  "category": "Services",
  "name": "New Construction - Commercial",
  "description": "Construction services for new commercial buildings or commercial new construction projects. Distinct from repair/remodel of existing commercial property.",
  "example": "Commercial new building construction, Ground-up commercial construction, New commercial development, Commercial construction contract (new build), New commercial structure labor and services"
}, {
  "category": "Services",
  "name": "Online Legal Services and Digital Legal Consultation",
  "description": "Online and digital legal services including virtual consultation, electronic document preparation, and remote legal assistance. Online legal services typically follow same exemption rules as traditional legal services.",
  "example": "online legal consultation, virtual attorney services, digital legal advice, remote legal assistance, electronic legal services"
}, {
  "category": "Services",
  "name": "Operating Rental or Lease of TPP",
  "description": "Operating Lease or Rental of TPP",
  "example": "Operating Rental or Lease of TPP"
}, {
  "category": "Services",
  "name": "Optional Extended Warranty Services for Product Purchases",
  "description": "Optional extended warranty contracts and service agreements provided in association with tangible personal property purchases.",
  "example": "extended warranty programs, product service contracts, optional warranty coverage, extended product protection, warranty service agreements"
}, {
  "category": "Services",
  "name": "Optional Gift Wrapping Services for Product Purchases",
  "description": "Optional gift wrapping services offered in conjunction with and associated with tangible personal property purchases. May be considered part of the retail sale.",
  "example": "Optional Retail Gift Wrapping, Purchase-associated Wrapping, Add-on Gift Services, Retail Gift Packaging, Complementary Wrapping Services"
}, {
  "category": "Services",
  "name": "Optional Contracts - Labor Only (Standalone TPP)",
  "description": "Elective service or maintenance contract covering labor only for repair or maintenance of tangible personal property not sold by the service provider.",
  "example": "Optional labor-only service plan (third-party TPP), Elective maintenance contract (labor only), Standalone TPP service agreement (labor), Add-on labor service contract, Labor-only protection plan (non-seller)"
}, {
  "category": "Services",
  "name": "Optional Contracts - Parts & Labor (Standalone TPP)",
  "description": "Elective service or maintenance contract covering parts and labor for repair or maintenance of tangible personal property not sold by the service provider.",
  "example": "Optional parts and labor service plan (third-party TPP), Extended service contract (standalone equipment), Elective maintenance agreement (parts + labor), Add-on full-service contract, Comprehensive TPP service plan (non-seller)"
}, {
  "category": "Services",
  "name": "Passenger Car Rental",
  "description": "Short-term rental of a passenger car. Does not include the rental of motorcycles, tow trucks, trailers, heavy vehicles, or vehicles requiring a special license such as a CDL license.",
  "example": "Passenger Car Rental"
}, {
  "category": "Services",
  "name": "Personal Property Storage Services",
  "description": "Warehouse storage services for personal property, household goods, and items not intended for commercial sale. Personal storage services may have different tax treatment.",
  "example": "personal property storage, household goods warehousing, private storage services, personal item storage, non-commercial storage"
}, {
  "category": "Services",
  "name": "Printing Services",
  "description": "Services involving the reproduction of text and images, typically with ink on paper or other materials, using various printing technologies.",
  "example": "Business card printing, Brochure printing, Offset printing, Digital printing, Large format printing"
}, {
  "category": "Services",
  "name": "Process, Physical Distribution & Logistics Consulting",
  "description": "Advisory services focused on optimizing an organization's operational processes, supply chain management, warehousing, transportation, and distribution networks.",
  "example": "Supply chain optimization, Warehouse design consulting, Transportation routing advice, Inventory management consulting, Logistics network planning"
}, {
  "category": "Services",
  "name": "Professional Engineering Consulting and Design Services",
  "description": "Professional engineering services including technical consultation, design analysis, project engineering, and specialized engineering expertise. Professional services often exempt from sales tax.",
  "example": "structural engineering consultation, technical engineering services, engineering design analysis, professional engineering advice, specialized engineering solutions"
}, {
  "category": "Services",
  "name": "Professional Graphic Design and Visual Communication Services",
  "description": "Professional visual design services including logo creation, marketing materials, branding, and graphic communication design. Professional services may be exempt from sales tax in some states.",
  "example": "Logo Design Services, Branding Graphic Design, Marketing Material Design, Visual Communication Services, Professional Design Consultation"
}, {
  "category": "Services",
  "name": "Professional Landscaping and Grounds Maintenance Services",
  "description": "Professional landscape design, installation, and maintenance services for outdoor spaces and grounds management. Service taxability varies by state and type of property.",
  "example": "Landscape Design Services, Garden Maintenance Work, Grounds Keeping Services, Outdoor Space Development, Landscaping Consultation"
}, {
  "category": "Services",
  "name": "Professional Marketing and Advertising Services",
  "description": "Professional marketing, advertising, promotional, and business development services for commercial clients. Business services may be subject to sales tax in some jurisdictions.",
  "example": "Marketing Consultation Services, Advertising Campaign Development, Promotional Strategy Services, Business Marketing Solutions, Commercial Advertising Services"
}, {
  "category": "Services",
  "name": "Professional Payroll Processing and Administration Services",
  "description": "Professional payroll management, processing, and administration services including wage calculation and payment processing. Business services may be taxable in some states.",
  "example": "Payroll Processing Services, Wage Administration, Employee Pay Services, Payroll Management Solutions, Salary Processing Services"
}, {
  "category": "Services",
  "name": "Professional Sales Support and Business Development Services",
  "description": "Professional sales assistance, support, consulting, and business development services for commercial clients.",
  "example": "sales consulting services, business development support, sales training services, commercial sales assistance, sales strategy consultation"
}, {
  "category": "Services",
  "name": "Professional Services",
  "description": "Services requiring special training or certification.",
  "example": "Legal advice, medical consultation"
}, {
  "category": "Services",
  "name": "Professional Training and Seminar Services",
  "description": "Professional training programs, educational seminars, and skill development workshops for business and professional development. ",
  "example": "professional training programs, business seminars, skill development workshops, corporate training, educational workshops"
}, {
  "category": "Services",
  "name": "Project Management Services",
  "description": "Professional services involving the planning, organizing, securing, managing, leading, and controlling resources to achieve specific project goals.",
  "example": "Construction project management, IT project oversight, Event planning services, Product development management, Business change management"
}, {
  "category": "Services",
  "name": "Promotional Merchandise",
  "description": "Products branded with a logo or slogan, used in marketing and communication programs to promote a company, brand, event, or message.",
  "example": "Branded pens, Logo t-shirts, Custom mugs, Promotional bags, Keychains with logo"
}, {
  "category": "Services",
  "name": "Real Property Annexed Maintenance Services",
  "description": "Maintenance services for building systems and equipment permanently attached to real property under maintenance contract agreements. Real property services often exempt from sales tax.",
  "example": "HVAC system maintenance, elevator service contracts, building system upkeep, attached equipment maintenance, structural system service"
}, {
  "category": "Services",
  "name": "Real Property Building Structure Maintenance Services",
  "description": "Maintenance and repair services performed directly on real estate, building structures, and permanent property improvements. Real property services often exempt from sales tax.",
  "example": "building structural maintenance, real estate repair services, property maintenance work, structural building repairs, real property upkeep"
}, {
  "category": "Services",
  "name": "Real Property Capital Improvement Services",
  "description": "Real property repair and improvement services that constitute capital improvements and increase property value. Capital improvements to real property often exempt from sales tax.",
  "example": "Property Capital Improvements, Building Renovation Services, Real Estate Enhancement, Property Value Improvements, Capital Building Projects"
}, {
  "category": "Services",
  "name": "Residential Personal Property Repair Services",
  "description": "Repair services for tangible personal property performed under residential maintenance or home service contracts. Residential repair services may have different tax treatment.",
  "example": "residential appliance repair, home equipment service, household machinery repair, residential maintenance contracts, home appliance servicing"
}, {
  "category": "Services",
  "name": "Residential Property Capital Improvement Services",
  "description": "Residential real property repair and improvement services that constitute capital improvements to home value. Residential capital improvements may be exempt from sales tax.",
  "example": "Home Improvement Projects, Residential Property Enhancements, House Renovation Services, Residential Capital Improvements, Home Value Improvements"
}, {
  "category": "Services",
  "name": "Residential Property Flooring Installation Services",
  "description": "Professional flooring installation services for residential properties including homes, apartments, and personal living spaces. Installation services taxability varies by jurisdiction.",
  "example": "home flooring installation, residential floor services, house flooring work, apartment floor installation, residential flooring contractors"
}, {
  "category": "Services",
  "name": "Residential Property Maintenance Services",
  "description": "Routine residential real property maintenance and repair services that do not constitute capital improvements. Residential maintenance services may have varying tax treatment.",
  "example": "Home Maintenance Services, Residential Property Repairs, House Maintenance Work, Residential Facility Upkeep, Home Repair Services"
}, {
  "category": "Services",
  "name": "Royalty Fees",
  "description": "Royalty fees are payments for the use of an intangible right, such as a patent, copyright, or trademark. These are standalone sales of an intangible right. This is not part of the sale of tangible personal property, digital property, or a service.",
  "example": "Copyright Fees, Trademark Fees, Usage of Name or Brand Fees"
}, {
  "category": "Services",
  "name": "SaaS Database Service B2B",
  "description": "Cloud-based database solutions for businesses as SaaS, offering managed database functionalities without physical server maintenance.",
  "example": "Amazon RDS (business use), Azure SQL Database (B2B), Google Cloud SQL (enterprise), MongoDB Atlas (professional), Managed NoSQL service (B2B)"
}, {
  "category": "Services",
  "name": "SaaS Database Service B2C",
  "description": "Cloud-based database solutions for individual consumers as SaaS, often for personal projects or limited use.",
  "example": "Free tier DBaaS, Hobbyist cloud database, Personal project database service, Developer sandbox DBaaS, Firebase Realtime Database (individual)"
}, {
  "category": "Services",
  "name": "SaaS Service Agreement B2B",
  "description": "A contract between a SaaS provider and a business client outlining terms of use, service levels, support, and other legal specifics.",
  "example": "Enterprise SaaS license, Business cloud service contract, Master Service Agreement (SaaS), Service Level Agreement (SaaS B2B), Subscription terms (business SaaS)"
}, {
  "category": "Services",
  "name": "SaaS Service Agreement B2C",
  "description": "A contract between a SaaS provider and an individual consumer outlining terms of use, service levels, privacy, and payment.",
  "example": "Streaming service terms, Social media user agreements, Personal cloud storage T&Cs, Online game EULAs (SaaS), Freemium app terms (consumer)"
}, {
  "category": "Services",
  "name": "SaaS Training B2B",
  "description": "Instructional services exclusively for business clients on using Software as a Service (SaaS) applications relevant to their operations.",
  "example": "Corporate SaaS onboarding, Employee training (SaaS tool), Admin training (business SaaS), SaaS certification programs (B2B), On-site team training (SaaS)"
}, {
  "category": "Services",
  "name": "SaaS Training B2C",
  "description": "Instructional services exclusively for individual consumers on using Software as a Service (SaaS) applications for personal use.",
  "example": "Personal productivity SaaS tutorials, Consumer app training, Online course (SaaS usage), User guides (interactive SaaS), Individual coaching (SaaS app)"
}, {
  "category": "Services",
  "name": "Sales Services",
  "description": "Activities and support functions related to the process of selling products or services, including lead generation, customer interaction, and closing sales.",
  "example": "Sales representation, Lead generation services, Sales outsourcing, Retail sales assistance, Telemarketing services"
}, {
  "category": "Services",
  "name": "Security Services-Electronic Monitoring",
  "description": "Monitoring services to observe and protect a location or environment",
  "example": "Intrusion Systems, Intrusion Alarm Systems, Perimeter Detection Systems, Monitored home security alarm systems"
}, {
  "category": "Services",
  "name": "Setup Services Canned Software - Downloaded",
  "description": "General services for setup, configuration, and deployment of prewritten software delivered via electronic download to business clients.",
  "example": "Prewritten software setup (downloaded), Configuration (downloaded COTS), Deployment assistance (downloaded prewritten), Integration services (downloaded prewritten), Post-download setup (prewritten)"
}, {
  "category": "Services",
  "name": "Setup Services Mandatory Canned Software - Downloaded",
  "description": "Required services for setup, configuration, and deployment of prewritten software, sold to businesses as an inseparable part of the downloaded license.",
  "example": "Required setup (downloaded SW), Bundled configuration (COTS ESD), Mandatory deployment (B2B download), Essential integration (downloaded), Forced initial setup (prewritten)"
}, {
  "category": "Services",
  "name": "Setup Services Optional Canned Software - Downloaded",
  "description": "Services for setup of prewritten software (downloaded), offered to businesses as a separately purchased option, not required with the license.",
  "example": "Optional setup (downloaded SW), Elective configuration (COTS ESD), Add-on deployment (B2B download), Non-mandatory integration (downloaded), A la carte setup (prewritten)"
}, {
  "category": "Services",
  "name": "Setup Services Standalone Canned Software - Downloaded",
  "description": "Services for setup, configuration, and deployment of prewritten software (delivered via download), sold independently from the software license.",
  "example": "Independent COTS setup (downloaded), Post-sale configuration (downloaded prewritten), Standalone deployment (ESD prewritten), Separate integration (downloaded COTS), Add-on setup (prewritten downloaded)"
}, {
  "category": "Services",
  "name": "Setup Services Standalone Canned Software - Load & Leave",
  "description": "Services for setup, configuration, and deployment of prewritten software (installed directly on client hardware), sold independently.",
  "example": "Independent COTS setup (on-premise), Post-sale configuration (local prewritten), Standalone deployment (load & leave COTS), Separate integration (on-site prewritten), Add-on setup (prewritten on-prem)"
}, {
  "category": "Services",
  "name": "Setup Services Standalone Canned Software - Physical Media",
  "description": "Services for setup, configuration, and deployment of prewritten software (initially delivered on physical media), sold independently.",
  "example": "Independent COTS install (from media), Post-sale configuration (physical prewritten), Standalone deployment (media COTS), Separate integration (physical COTS source), Add-on setup (prewritten from media)"
}, {
  "category": "Services",
  "name": "Setup Services Standalone Custom Software - Downloaded",
  "description": "Services for setup, configuration, and deployment of custom-developed software (delivered via download), sold independently from the software sale.",
  "example": "Independent custom SW setup, Post-sale configuration (custom ESD), Standalone deployment (downloaded custom), Separate integration services (custom), Add-on setup (custom downloaded)"
}, {
  "category": "Services",
  "name": "Setup Services Standalone Custom Software - Load & Leave",
  "description": "Services for setup, configuration, and deployment of custom-developed software (installed directly on client hardware), sold independently.",
  "example": "Post-sale custom SW setup (on-premise), Independent configuration (custom local), Standalone deployment (load & leave custom), Separate integration (custom on-site), Add-on setup (custom on-prem)"
}, {
  "category": "Services",
  "name": "Setup Services Standalone Custom Software - Physical Media",
  "description": "Services for setup, configuration, and deployment of custom-developed software (initially delivered on physical media), sold independently.",
  "example": "Independent custom SW install (from media), Post-sale configuration (custom physical), Standalone deployment (media custom), Separate integration (custom physical source), Add-on setup (custom from media)"
}, {
  "category": "Services",
  "name": "Software - Mandatory Technical Services & Updates (Canned, B2B, Downloaded)",
  "description": "Required technical support services and ongoing updates for prewritten software, delivered via download to business customers as an inseparable part.",
  "example": "Bundled B2B tech support & updates, Required enterprise maintenance (ESD), Essential software care (B2B download), Compulsory service & upgrade plan, Non-optional full product support"
}, {
  "category": "Services",
  "name": "Software - Optional Technical Services & Updates (Canned, B2B, Downloaded)",
  "description": "Elective technical support services and ongoing software updates for prewritten software (downloaded to businesses), purchased separately.",
  "example": "Optional B2B support & upgrades (ESD), Elective patch & help desk (downloaded B2B), Add-on premium care (COTS), A la carte tech services & updates, Separately purchased enterprise support"
}, {
  "category": "Services",
  "name": "Software Training - Canned - Downloaded B2B",
  "description": "General instructional services for business clients on using prewritten software that is delivered via electronic download.",
  "example": "COTS software user training (B2B online), Business e-learning (downloaded SW), Product workshop (B2B ESD), Admin training (prewritten B2B download), Feature training (B2B COTS)"
}, {
  "category": "Services",
  "name": "Solar Install Services (Commercial, Labor Only)",
  "description": "The physical labor and expertise for installing commercial-scale solar panel systems, excluding equipment costs.",
  "example": "Large-scale panel installation, Commercial rooftop mounting labor, Ground-mount system labor (commercial), Heavy equipment operation (solar install), Project management (labor portion)"
}, {
  "category": "Services",
  "name": "Solar Install Services (Residential, Labor Only)",
  "description": "The physical labor and workmanship involved in installing a residential solar panel system, excluding equipment costs.",
  "example": "Panel mounting labor, Wiring installation labor, Inverter setup labor, Racking assembly labor, System commissioning labor"
}, {
  "category": "Services",
  "name": "Solar Monitoring Service",
  "description": "Ongoing services that track and report the performance, energy production, and health of a solar PV system, often remotely.",
  "example": "Production monitoring, System health alerts, Performance reporting, Remote diagnostics, App-based tracking"
}, {
  "category": "Services",
  "name": "Solar Repair Services (Commercial, Labor Only)",
  "description": "The labor component for diagnosing and repairing malfunctions in commercial-scale solar panel systems, distinct from replacement part costs.",
  "example": "Commercial inverter repair labor, Module cleaning/repair labor, O&M service labor, Fault diagnosis labor, System recommissioning labor"
}, {
  "category": "Services",
  "name": "Solar Repair Services (Residential, Labor Only)",
  "description": "The labor involved in diagnosing and fixing issues with existing residential solar panel systems, separate from equipment replacement costs.",
  "example": "Inverter troubleshooting labor, Panel replacement labor, Wiring repair labor, Leak fixing (solar mounts), System inspection labor"
}, {
  "category": "Services",
  "name": "Solar System Design Services",
  "description": "Professional services for planning and engineering a solar PV system, including site assessment, component selection, and layout schematics.",
  "example": "Site assessment, Shading analysis, Electrical design (solar), Structural engineering (solar), Permit package preparation"
}, {
  "category": "Services",
  "name": "Tax Consulting",
  "description": "Advisory services by tax professionals to individuals or businesses on tax planning, compliance, preparation, and controversy resolution.",
  "example": "Tax planning, Tax preparation advice, IRS audit representation, State tax consulting, International tax advice"
}, {
  "category": "Services",
  "name": "Temperature Controlled Refrigerated Storage Services",
  "description": "Specialized refrigerated and temperature-controlled warehouse storage services for perishable and temperature-sensitive goods.",
  "example": "refrigerated storage services, cold storage warehousing, temperature-controlled storage, frozen goods storage, climate-controlled warehousing"
}, {
  "category": "Services",
  "name": "TPP Repair - Labor Only (No Parts)",
  "description": "Standalone repair labor on tangible personal property when no parts or materials are included on the invoice. Used when labor is billed separately from replacement parts.",
  "example": "Appliance repair labor (no parts), Equipment diagnostic labor only, Standalone service call labor, Repair technician time (parts not billed), Labor-only maintenance visit"
}, {
  "category": "Services",
  "name": "TPP Repair - Labor (Invoice w/ Parts)",
  "description": "Repair labor on tangible personal property when parts or materials also appear on the same invoice. Tax treatment may differ between labor and separately stated parts by jurisdiction.",
  "example": "Combined repair invoice (labor + parts), Appliance repair with replacement parts on same bill, Equipment service labor bundled with parts line items, Mixed repair charges (single invoice)"
}, {
  "category": "Services",
  "name": "Non-Segregated Parts & Labor",
  "description": "Combined charge for repair parts and labor that are not separately itemized or segregated on the invoice for tangible personal property repair.",
  "example": "Single-line repair charge, Bundled parts and labor (not itemized), Non-itemized repair service, Combined repair fee, All-inclusive repair billing"
}, {
  "category": "Services",
  "name": "Travel Time (w/ Parts & Labor Invoice)",
  "description": "Travel, trip, or dispatch charges associated with a tangible personal property repair visit when parts and labor are also billed on the same invoice.",
  "example": "Service trip charge, Travel time on repair invoice, Dispatch fee with repair, Mileage/travel on service call, Trip charge bundled with repair"
}];

export const PAGE_SIZE = 50;

export const ProductCategoriesTable = () => {
  const [query, setQuery] = useState("");
  const [activeCategory, setActiveCategory] = useState("All");
  const [page, setPage] = useState(1);
  const categories = ["All", ...Array.from(new Set(PRODUCT_CATEGORIES.map(r => r.category)))];
  const q = query.trim().toLowerCase();
  const filtered = PRODUCT_CATEGORIES.filter(r => {
    if (activeCategory !== "All" && r.category !== activeCategory) return false;
    if (!q) return true;
    return r.name.toLowerCase().includes(q) || r.description.toLowerCase().includes(q) || r.example.toLowerCase().includes(q);
  });
  const totalPages = Math.max(1, Math.ceil(filtered.length / PAGE_SIZE));
  const currentPage = Math.min(page, totalPages);
  const start = (currentPage - 1) * PAGE_SIZE;
  const pageRows = filtered.slice(start, start + PAGE_SIZE);
  const groups = [];
  for (const row of pageRows) {
    let g = groups.find(x => x.name === row.category);
    if (!g) {
      g = {
        name: row.category,
        rows: []
      };
      groups.push(g);
    }
    g.rows.push(row);
  }
  const goToPage = p => {
    setPage(Math.min(Math.max(1, p), totalPages));
    if (typeof window !== "undefined") {
      window.scrollTo({
        top: 0,
        behavior: "smooth"
      });
    }
  };
  const pageItems = () => {
    const items = [];
    for (let p = 1; p <= totalPages; p++) {
      if (p === 1 || p === totalPages || p >= currentPage - 1 && p <= currentPage + 1) {
        items.push(p);
      } else if (items[items.length - 1] !== "…") {
        items.push("…");
      }
    }
    return items;
  };
  return <div className="not-prose">
      <div className="mb-4 flex flex-col gap-3 sm:flex-row sm:items-center sm:justify-between">
        <input type="text" value={query} onChange={e => {
    setQuery(e.target.value);
    setPage(1);
  }} placeholder="Search names, descriptions, examples…" className="w-full rounded-xl border border-gray-200 bg-white px-4 py-2 text-sm text-gray-900 placeholder-gray-400 focus:outline-none focus:ring-2 focus:ring-primary dark:border-white/10 dark:bg-white/5 dark:text-gray-100 sm:max-w-xs" />
        <div className="flex flex-wrap gap-2">
          {categories.map(cat => <button key={cat} onClick={() => {
    setActiveCategory(cat);
    setPage(1);
  }} className={"rounded-full px-3 py-1 text-xs font-medium transition-colors " + (activeCategory === cat ? "bg-primary-dark text-white dark:bg-white dark:text-gray-950" : "bg-gray-100 text-gray-700 hover:bg-gray-200 dark:bg-white/10 dark:text-gray-200 dark:hover:bg-white/20")}>
              {cat}
            </button>)}
        </div>
      </div>

      <p className="mb-4 text-sm text-gray-500 dark:text-gray-400">
        {filtered.length === 0 ? "No matches" : "Showing " + (start + 1) + "–" + Math.min(start + PAGE_SIZE, filtered.length) + " of " + filtered.length + " subcategories"}
      </p>

      {groups.length === 0 ? <div className="rounded-xl border border-dashed border-gray-300 px-4 py-10 text-center text-sm text-gray-500 dark:border-white/15 dark:text-gray-400">
          No product categories match your search.
        </div> : groups.map(group => <div key={group.name} className="mb-8">
            <h3 className="mb-3 text-base font-semibold text-gray-900 dark:text-gray-100">{group.name}</h3>
            <table className="w-full border-collapse text-sm">
              <thead>
                <tr className="rounded-lg bg-gray-100 text-left dark:bg-white/10">
                  <th className="w-1/4 rounded-l-lg px-4 py-2.5 font-semibold text-gray-700 dark:text-gray-200">Name</th>
                  <th className="w-2/5 px-4 py-2.5 font-semibold text-gray-700 dark:text-gray-200">Description</th>
                  <th className="rounded-r-lg px-4 py-2.5 font-semibold text-gray-700 dark:text-gray-200">Example</th>
                </tr>
              </thead>
              <tbody>
                {group.rows.map((row, i) => <tr key={row.name + i} className="border-b border-gray-200 align-top dark:border-white/10">
                    <td className="px-4 py-3 font-medium text-gray-900 dark:text-gray-100">{row.name}</td>
                    <td className="px-4 py-3 text-gray-600 dark:text-gray-300">{row.description}</td>
                    <td className="px-4 py-3 text-gray-600 dark:text-gray-300">{row.example}</td>
                  </tr>)}
              </tbody>
            </table>
          </div>)}

      {totalPages > 1 && <div className="mt-8 flex flex-wrap items-center justify-center gap-1 text-sm">
          <button onClick={() => goToPage(currentPage - 1)} disabled={currentPage === 1} className="rounded-md border border-gray-300 px-3 py-1 font-medium text-gray-700 hover:bg-gray-100 disabled:cursor-not-allowed disabled:opacity-40 dark:border-white/20 dark:text-gray-200 dark:hover:bg-white/10">
            Previous
          </button>
          {pageItems().map((it, idx) => it === "…" ? <span key={"ellipsis-" + idx} className="px-2 text-gray-400">
                …
              </span> : <button key={it} onClick={() => goToPage(it)} aria-current={it === currentPage ? "page" : undefined} className={"min-w-[2rem] rounded-md px-2 py-1 text-center transition-colors " + (it === currentPage ? "border border-gray-300 bg-gray-100 font-medium text-gray-900 dark:border-white/20 dark:bg-white/10 dark:text-white" : "text-gray-600 hover:bg-gray-100 dark:text-gray-300 dark:hover:bg-white/10")}>
                {it}
              </button>)}
          <button onClick={() => goToPage(currentPage + 1)} disabled={currentPage === totalPages} className="rounded-md border border-gray-300 px-3 py-1 font-medium text-gray-700 hover:bg-gray-100 disabled:cursor-not-allowed disabled:opacity-40 dark:border-white/20 dark:text-gray-200 dark:hover:bg-white/10">
            Next
          </button>
        </div>}
    </div>;
};

<ProductCategoriesTable />