TPOPS Definition of Items
Electric Personal Care Appliances such as Shavers or Hair Dryers
Includes all types of electric personal care appliances: such as hair dryers (salon, portable, or hand held), hair setters or rollers (mist or dry), electric toothbrushes (cord or cordless), men's and women's electric shavers (cord or cordless), curling irons, clothes steamers, massagers, electric manicure sets, facial saunas, oral hygiene devices (for cleaning teeth), hot lather dispensers, and hair detanglers.
Tax Return Preparation or Other Accounting Services
Includes all charges for the time and expertise taken to prepare the required tax forms necessary for filing an individual's personal income tax return.
Excludes preparation of tax forms for a business enterprise.
Checking Account Fees, Annual Credit Card Fees, or Other Bank Services
Includes fees related to checking accounts and checking-type accounts, fees for safe deposit boxes, and annual fees for credit cards. Fees related to checking-type accounts include monthly (or other periodic) charges for the maintenance of an account, transaction charges, the cost of personalized checks, charges for cashiers', certified, or travelers' checks; charges for money orders; charges for notaries public; stop payment charges; overdraft charges; and other charges (such as ATM fees) related to checking account type services.
Excludes services for businesses, and service for which interest is charged, such as lines of credit, overdraft protection, etc.
Dental or Shaving Products
Includes non-electric dental products: such as toothpaste, non-electric toothbrushes, tooth polish, mouthwash, breath spray, breath drops, denture adhesive, denture cleaner, denture brushes, stimulators, dental floss, and denture cushions; shaving items such as shaving creams or gels, shaving brushes or mugs, razor straps, after shave lotion, and men's cologne; non-electric razors such as straight razors, regular, injector, or cartridge safety razors, and razor blades.
Deodorant, Feminine Hygiene Products, Suntan Lotions, or Foot Care Products
Includes all forms of deodorants and antiperspirants; suntan preparations such as suntan lotions, creams, butters, oils, and foams; feminine sanitary supplies such as napkins, tampons, or belts; foot care articles such as insoles (regular and deodorant), arch supports, heel liners, and corn pads; foot care preparations such as athlete's foot ointment, liquid, or powder spray, foot soap, foot antiperspirants, foot care creams, foot powders, corn or callus removers, ingrown toenail liquids; shoe polish, applicators, and buffing cloths; wig cases and stands.
Cosmetics, Perfumes, or Bath and Nail Preparations
Includes all types of cosmetics: including all types of lipstick and lip glosses, foundations, moisturizers, rouges, blushers, and check gloss. Eye cosmetics: including all types of mascara, eyebrow coloring, eye liners and shadows; eyelashes and curlers; all brushes and sponge applicators for eye shadow. Skin care preparations and facial body make-up: such as cleaner, moisturizer, astringent, foundation or make-up, highlighter/concealer; hand/body or night cream, talcum/body/facial powder. Hand or body soap. Bath preparations: such as after bath friction, bath crystals, salts, oils, or bubbles; women's perfume, cologne, and toilet water. Nail preparations: such as nail and cuticle hardener/softener or conditioner, remover, cream and lotion, nail elongator, nail polish or enamel and remover; and false nails. Non-electric manicure implements: such as tweezers, cuticle or nail scissors, pushers, clippers, files, and emery boards.
Cigars, Smoking Tobacco, or Chewing Tobacco
Includes all tobacco products other than cigarettes, specifically, all types and varieties of cigars (such as cigarette size cigars, cigarillos, plastic tipped cigarillos, blunts, panatelas, coronas, and perfectos), loose tobacco for cigarettes and pipes, chewing tobaccos, snuffs, and electronic tobacco (e-cigarettes, e-juice, disposable e-cigarettes, and other personal vaporizer devices that include e-juice). E-juice can be sold in prefilled cartridges or in do-it-yourself refill bottles.
Excludes smoking accessories such as pipes, lighters, cigarette paper, and cigar cases.
Includes all types and varieties of cigarettes sold in individual packs, multi-packs, and cartons. Includes cigarettes purchased from vending machines.
Excludes cigars, loose tobaccos, chewing tobaccos, and electronic tobacco (e-cigarettes).
Includes all drugs dispensed by prescription. Also includes prescription-dispensed over-the-counter drugs (those drugs that are obtained over the counter but are prescribed by the doctor and dispensed by the pharmacist). Prescription drugs can be in the form of tablets, capsules, ointments, creams, gels, lotions, liquids, drops, injections, sprays, aerosols, gums, suppositories, patches, or powders.
Excludes inpatient hospital prescriptions and prescriptions paid by Medicaid or worker's compensation.
Includes all non-prescription medicines taken by swallowing, inhaling, or as suppositories or enemas and those applied externally, including topicals such as liniments or ointments, eye care products, antiseptics, analgesics, astringents, and hemorrhoidal preparations, antacids, analgesics (aspirins, aspirin compounds, and acetaminophen), cold, cough, allergy, and asthma medicines, laxatives, enemas, vitamins, minerals, tonics, calmatives, sleeping aids, and diarrhea remedies.
Excludes prescription drugs.
Hair Products such as Shampoos, Sprays, Pins or Combs
Includes hair products such as shampoo, conditioner, cream rinse, hair dressing, pressing oil, hair set, hair tonic, and hair or wig spray; home hair coloring kits featuring shampoos, toners, lighteners, streaking and frosting, painting, and drabbers; home permanent kit or straightener kit. Non-electric items: such as bobbie pins, hair pins, roller pins, roller clips, pin-curl clips, and curlers; all styles of brushes and combs, and hair-cutting tools for home use.
Last Modified Date: December 31, 2018