The Texas Comptroller's Office has been assigned maintainence responsibility for the official TIGERS Sales and Use Tax Reporting Tax Information and Amount (TIA - X12 Data Element 817) Identification Codes used in ASC X12 Transaction Set 813 (Electronic Filing of Tax Return Data). The latest version of the codes is maintained on the FTA web site.

Agencies requesting additional codes send an e-mail to:

brooks.knight@cpa.state.tx.us

or by U.S. mail to:

Texas Comptroller of Public Accounts Office
Attn: Brooks Knight
Claims Division, LBJ State Office Bldg.
111 E. 17th St. Austin, TX 78774

Once requests are reviewed, a tentative TIA code will be assigned and can be utilized during the period prior to review by the full TIGERS group, generally within two months of issuance. At that point it will be accepted as final and a confirmation provided to the requesting agency, or in the alternative, a further recommendation will be made regarding TIA code usage.

Element Type	Element Description	Codes	States with Element
Address Change	Mailing Address Change	4006	TX, LA, NY
Total Tax	Total Tax Less Utility Deductions	4009	KS
Total Sales	Total Purchases	4010	IN
Total Sales	Total Gross Sales/Receipts	4011	TX, PA, CO, IL, IN, SC, KY, CA, LA, NY, DE, KS
Net Taxable Sales	Net Taxable Sales	4012	TX, PA, IN, CO, KY, NY
Deductions	Taxable Purchases/Items Removed from Inventory	4013	TX, IN, CO, SC, KY, CA, NY
Amounts Subject to Tax	Sales Subject State Tax	4014	TX, CA
Tax Rate	State Tax Rate	4015	TX, , CA, KS
Amounts Subject to Tax	Sales Subject City Tax	4016	TX, CA
Tax Rate	City Tax Rate	4017	TX, CA
Amounts Subject to Tax	Sales Subject Mass Transit Tax	4018	TX
Tax Rate	Mass Transit Tax Rate	4019	TX
Amounts Subject to Tax	Sales Subject County Tax	4020	TX, PA, CA
Tax Rate	County Tax Rate	4021	TX, CA
Amounts Subject to Tax	Sales Subject Special Purpose District Tax	4022	TX, CA
Tax Rate	Special Purpose District Tax Rate	4023	TX, CA
Tax Due Amount	Tire Fee Due	4025	IN
Deductions	Sales Tax Holiday Exempt Sales	4026	SC
Total Tax Due Amount	Total State Sales and/or Use Tax Due	4030	TX, IN
Total Tax Due Amount	Total City Sales and/or Use Tax Due	4031	TX
Total Tax Due Amount	Total Mass Transit Sales and/or Use Tax Due	4032	TX
Tax/Fee Due Amount	Total County Sales and/or Use Tax Due	4033	TX
Location Boundaries	Outlet Inside City Limits	4035	TX
Location Business Information	Outlet Shipping Outside City	4036	TX
Location Boundaries	Outlet Inside MTA/CTD	4037	TX
Location Business Information	Outlet Ships Outside MTA/CTD	4038	TX, CA
Location Boundaries	Outlet Located Out of State	4039	TX
Taxing Authority Information	Outlet has County or SPD Tax	4040	TX
Business Type	Principle Type of Business	4041	TX
Deductions	Sales to Licensed Dealers - Deduction	4050	CO, CA
Deductions	Service Sales	4051	CO, KY
Deductions	Sales to Governments	4052	CO, KY, CA, KS
Deductions	Sales of Gasoline and Cigarette	4053	CO
Deductions	Sales of Drugs & Prosthetic Devices	4054	CO
Deductions	Trade-ins for Taxable Resale	4055	CO
Deductions	Bad Debts/Repossession	4056	CO, KY, CA
Deductions	Cost of Utilities	4057	CO
Deductions	Other Deductible Sales	4058	CO, CA
Non-taxable Sales	Sales Out of Taxing Area	4059	CO
Amounts Subject to Tax	Sales of Food, Machinery, Electricity Base Amount	4060	CO
Amounts Subject to Tax	Sales Instate - Food, Drugs and Medical Appliances Base Amount	4061	IL
Tax/Fee Due Amount	Sales Out of State - Food, Drugs and Medical Appliances Base Amount	4062	IL
Amounts Subject to Tax	Sales Instate - General Merchandise Base Amount	4063	IL
Amounts Subject to Tax	Sales Out of State - General Merchandise Base Amount	4064	IL, SC
Deductions	Manufacturerís Purchase Credit	4065	IL
Amounts Subject to Tax	Purchases - General Merchandise Base Amount	4066	IL
Amounts Subject to Tax	Purchases - Food, Drugs & Medical Appliances - Base Amount	4067	IL
Amounts Subject to Tax	Site General Merchandise Base	4068	IL
Amounts Subject to Tax	Site Food, Drugs & Medical Appliances Base Amount	4069	IL
Amounts Subject to Tax	Site Receipts Taxed at Other Rates Base Amount	4070	IL
Deductions	Exempt Sales/Deductions	4071	IN, KY, UT, SC, FL
Deductions	Exempt Purchases	4072	IN, FL
Amounts Subject to Tax	Purchases Taxed at Other Rates Base Amount	4075	IL
Payments	Prepaid Sales Tax Amount	4076	IL, KY, CA
Total Tax Due Amount	Total Special Purpose District Tax Due	4077	CA
Tax Due Amount	Use Tax Due	4078	PA, IN, DE
Total Tax Due Amount	Total Amount of Tax Due	4079	PA, IN, CO, CA, DE, FL, KS
Amounts Subject to Tax	Sales Instate - General Merchandise Tax Amount	4080	IL
Amounts Subject to Tax	Sales Instate - Food, Drugs and Medical Appliances Tax Amount	4081	IL
Amounts Subject to Tax	Sales Out of State - General Merchandise Tax Amount	4082	IL, CA
Amounts Subject to Tax	Purchases - Food, Drugs & Medical Appliances Tax Amount	4083	IL
Amounts Subject to Tax	Site General Merchandise Tax Amount	4084	IL
Amounts Subject to Tax	Site Food, Drugs & Medical Appliances Tax Amount	4085	IL
Amounts Subject to Tax	Site Receipts Taxed at Other Rates Tax Amount	4086	IL
Payments	Accelerated Payments	4087	IL, NY
Credits	Prior Credits/Overpayments	4088	IL, CO, PA, KY, FL
Penalty/Interest	Penalty Due	4089	IL, CO, SC, KY, CA, LA, FL, KS
Penalty/Interest	Interest Due	4090	IL, CO, SC, KY, CA, LA, FL, KS
Total Tax Due Amount	Total Sales & Use Tax Due After Discount	4091	PA, FL
Penalty/Interest	Penalty and Interest Due	4092	IN, NY
Electronic Funds Transfer	Electronic Funds Transfer Credit	4093	IN
Adjustments	Adjustments	4094	IN, UT
Taxes	Excess Tax Collected	4095	CO, IL, LA
Credits	Credit Memorandum Amount	4096	IL, KS
Service Charges	Service Fee	4097	CO
Discounts	Discounts	4098	PA, IN, IL, LA, UT
Total Tax Due Amount	Net Tax Due After Discounts or Credits	4099	PA, IN, SC, CA, FL, KS
Total Tax Due Amount	Total Tax, Penalty, Interest Due Net of Discounts and Credits	4100	PA, IN, FL, KS
Payments	Payment Amount	4101	CO, LA, DE
Deductions	Total Amount of Deductions	4102	IL, CA, FL, KS
Gallons	Gallons of Gasoline Sold	4103	SC
Tax Component	Gross Proceeds of Local Option Sales	4104	SC, DE
Amounts Subject to Tax	Sales Out of State - Food, Drugs and Medical Appliances Tax Amount	4105	IL
Amounts Subject to Tax	Purchases - General Merchandise Tax Amount	4106	IL
Amounts Subject to Tax	Purchases Taxed at Other Rates Tax Amount	4107	IL
Amounts Subject to Tax	Receipts Taxed at Other Rates Base Amount	4108	IL, DE
Amounts Subject to Tax	Receipts Taxed at Other Rates Tax Amount	4109	IL
Service Charges	Compensation for Tax Collection	4110	KY, FL
Payments	Estimated Prepayment	4111	KY, FL, KS
Payments	Prior Month Tax Prepayment	4112	KY, KS
Deductions	Sales for Resale or Resale Certificate Sales - Deduction	4113	KY, SC, KS
Deductions	Agriculture Certificate Sales - Deduction	4114	KY, MI
Deductions	Exempt Food Sales - Deduction	4115	KY, CA
Deductions	Interstate Commerce Sales - Deduction	4116	KY
Deductions	Gasoline Sales - Deduction	4117	KY
Deductions	Trade-in Allowances - Deduction	4118	KY
Deductions	Returned Merchandise - Deduction	4119	KY, CA, SC, KS
Deductions	Freight and Delivery Charges - Deduction	4120	KY
Deductions	Cash Discounts - Deduction	4121	KY, CA
Deductions	Prescription Medicine Sales - Deduction	4122	KY
Deductions	Motor Vehicle Sales - Deduction	4123	KY
Deductions	Enterprise Zone Sales - Deduction	4124	KY
Deductions	Other Deductions	4125	KY, SC, FL, KS
Credits	County Tax Credits	4126	CA
Taxes	Sales & Use Taxes by Other States	4127	CA
Non-taxable Sales	Labor Not Taxable	4128	CA
Taxes	Taxes Included in Gross Sales	4129	CA
Deductions	Tax Paid Purchases Resold	4130	CA
Deductions	Manufacturerís State Tax Exemption	4131	CA, MI
Adjustments	Adjustments to District Tax	4132	CA
Amounts Subject to Tax	Total Sales Subject to District Tax	4133	CA
Deductions	Sales of ingredient or component parts of tangible personal property produced	4134	KS
Deductions	Sales of items consumed in the production of tangible personal property	4135	KS
Deductions	Sales to nonprofit hospitals or nonprofit blood banks, tissue or organ bank	4136	KS
Deductions	Sales to nonprofit education institutions	4137	KS
Deductions	Sales to qualifying sales tax exempt religious and nonprofit organizations	4138	KS
Deductions	Sales of farm equipment and machinery	4139	KS
Deductions	Sales of manufacturing machinery and equipment	4140	KS
Deductions	Sales of alcoholic beverages	4141	KS
Deductions	Deliveries outside of Kansas	4142	KS
Deductions	Merchandise Consumed by You	4143	KS
Filer Information	Tax Period Type (i.e. Monthly, Quarterly, Yearly)	4144	LA
Return Type	Type of Return (Original , Amended)	4145	LA
Deductions	Tangible Personal Property Sold for Lease or Rent	4146	LA
Taxable Component	Leases, Rentals and Services	4147	LA
Credits	Purchases Subject to 4% Sales Tax Credit	4148	LA
Credits	Purchases Subject to 3% Sales Tax Credit	4149	LA
Deductions	Residential/Agricultural utility deductions only	4150	KS
Deductions	Net Tax Utility Deductions	4151	KS
Deductions	Non-taxable labor services, original construction and residential remodeling	4152	KS
Credits	Register Reprogramming Credit	4153	LA
Amounts Subject to Tax	Rentals of Tangible Personal Property or Accommodations Base Amount	4155	MI
Amounts Subject to Tax	Communication Services Base Amount	4156	MI
Credits	Residential Fuels Credit	4157	UT
Tax Rate	Combined State & Local Tax Rate	4158	UT, KS
Total Tax Due Amount	Total State & Local Taxes Due	4159	UT
Amounts Subject to Tax	Sales Amount Subject to Local Sales and/or Use Tax	4160	UT, TX
Tax Due Amount	State and Local Sales Tax Due	4161	UT, KS
Location Information	Multiple Location Indicator	4162	NY
Filer Information	Final Filing Indicator	4163	NY
Zero Sales	No Sales & Use Tax Indicator	4164	NY
Tax Due Amount	Sales & Use Taxes and Special Taxes Due	4165	NY
Credits	Credits Not Claimed Elsewhere	4166	NY, DE
Deductions	Statutorily Exempt Sales	4167	SC
Deductions	Excess Over Tax Cap - deduction	4168	SC, DE
Deductions	Mobile Home Sales - deduction	4169	SC
Deductions	Credit for Taxes Paid Other States - deduction	4170	SC
Deductions	Warranty Work - deduction	4171	SC
Deductions	Fuel Used for Transportation Purposes - deduction	4172	SC
Deductions	Exempt Local Option Sales - deduction	4173	SC
Deductions	Long Term Accommodations Exemption - deduction	4174	SC
Total Sales	Total Sales for Year	4175	CO
Tax Component	Processed Food Sales	4176	CO
Tax Rate	Tax Rate	4177	CO
Tax Rate	Local Tax Rate	4178	TX
Tax Due Amount	Local Sales and/or Use Taxes Due	4179	NY, TX
Taxpayer Number Change	Old Taxpayer Number	4180	TX
Deductions	Transactions Taxed at 3%	4181	LA
Deductions	Other Transactions Subject to 1% tax	4182	LA
Deductions	Food Paid for with USDA Food Stamps or WIC Vouchers	4183	LA
Deductions	Sales to Registered Wholesalers	4184	LA
Deductions	Other Totally Tax Exempt Sales	4185	LA
Gross Sales	Cost of Tangible Personal Property	4186	LA
Deductions	Electricity & Water Fuel Use for Electricity	4187	LA
Deductions	Natural Gas	4188	LA
Deductions	Telecommunications Services	4189	LA
Tax Due	Petroleum Products	4190	DE
Deduction	Subcontractor Tax	4191	DE
Amount Subject to Tax	Taxable Basis I	4192	DE
Amount Subject to Tax	Taxable Basis II	4193	DE
Amount Subject to Surtax	Surtax Data TIA02 = Amount Subject to Surtax TIA06 = Surtax Percentage	4194	FL
Tax Due	Surtax Due	4195	FL
Credit	Enterprise Zone Job Credits	4196	FL
Credit	Total Enterprise Zone Job Credits	4197	FL
Amount Subject to Tax	Taxable Sales of Agricultural Equipment	4198	FL
Amount Subject to Tax	Taxable Sales of Commercial Telecommunications/Energy	4199	FL
Amount Subject to Tax	Taxable Sales of Diesel Fuel	4200	FL
Amount Subject to Tax	Taxable Sales from Amusement Machines	4201	FL
Sales	Gross Sales, Exempt Sales, Taxable Amount, Tax Collected, Total Tax, and/or Discretionary Tax	4202	FL
Taxable Purchases	Gross Sales, Exempt Sales, Taxable Amount, Tax Collected, Total Tax, and/or Discretionary Tax	4203	FL
Services	Gross Sales, Exempt Sales, Taxable Amount, Tax Collected, Total Tax, and/or Discretionary Tax	4204	FL
Transient Rentals	Gross Sales, Exempt Sales, Taxable Amount, Tax Collected, Total Tax, and/or Discretionary Tax	4205	FL
Food/Beverage Vending	Gross Sales, Exempt Sales, Taxable Amount, Tax Collected, Total Tax, and/or Discretionary Tax	4206	FL
Total Local Tax Amount Due	Total State Sales and/or Use Tax Due	4207	TX
Total Net State Tax Amount Due	Total State Tax, Penalty, Interest Due Net of Discounts and Credits	4208	TX
Total Net Local Tax Amount Due	Total Tax, Penalty, Interest Due Net of Discounts and Credits	4209	TX
Annual Registration Fee Due	Annual Sales Tax Registration/Permit Fee	4210	FL
SubTotal Registration/Permit Fee	SubTotal Registration/Permit Fee	4211	FL
Total Amount of Registration/Permit Fee Due	Total Amount of Registration/Permit Fee Due	4212	FL
Total Amount Due for Annual Registration Fee/ Penalty	Total Amount Due for Annual Registration Fee/ Penalty	4213	FL
Amount Subject to Tax	Net Taxable Food Sales	4214	SC
Tax Due Amount	Tax on Food Sales	4215	SC
Discounts	Discount on Food Sales	4216	SC
Net Taxable Sales	Food Net Amount Payable	4217	SC
Penalty/Interest	Penalty on Food Tax	4218	SC
Penalty/Interest	Interest on Food Tax	4219	SC
Total Net Tax Amount Due	Total Food Tax Due	4220	SC
Payments	Payment Type	4221	NC
Amounts Subject to Tax	Amount of Purchases ñ Use	4222	NC
Amounts Subject to Tax	Total Taxable Receipts & Purchases	4223	NC
Tax Due Amount	State Sales Tax ñ City	4224	NC
Tax Due Amount	State Use Tax - City	4225	NC
Non-taxable Sales/Receipts	Sales in Interstate Commerce and Direct Sales To the U.S. Government	4226	NC
Non-taxable Sales/Receipts	Seeds, Feed and Items for the Commercial Production of Animals or Plants	4227	NC
Non-taxable Sales/Receipts	Tax Paid on Worthless Accounts and Charged Off For Income Tax	4228	NC
Total Non-taxable Receipts	Total Non-taxable Receipts/Sales	4229	NC