# Choosing tax codes for your SKUs Select a tax code for each SKU that represents a product your app offers as an in-app purchase. ## Overview Each SKU, which represents a unique product that your app offers as an in-app purchase, needs a tax code. You provide the tax code value each time you use the Advanced Commerce API to transact. Use the following table to look up tax codes for your products. > Note: Other tax codes are available, similar to those listed in [Set a tax category](https://developer.apple.com/help/app-store-connect/manage-app-information/set-a-tax-category). If you don’t see an appropriate tax code for your product in the table below, send a request using the Advanced Commerce API Access form on the [Advanced Commerce API](https://developer.apple.com/in-app-purchase/advanced-commerce-api/) page. ### Look up tax codes for in-app purchases Select the tax code for your subscription or one-time purchase based on the following tax categories, subcategories, and attributes. You can use the App Store Software category as a default. |Tax category / Tax subcategory |Selected attributes |Tax code for subscriptions|Tax code for one-time purchases| |---------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------|-------------------------------| |App Store Software (Default) |No selectable attributes |C003-00-1 |C003-00-2 | |Audiobooks / Has ISBN, ISSN, or ECN |Available for offline listening |S007-01-1 |S007-01-2 | |Audiobooks / Has ISBN, ISSN, or ECN |Available for offline listening  The standard (list) price is displayed  Contains stories with distributed speaker roles, noises, and music |S007-010409-1 |S007-010409-2 | |Audiobooks / Does not have ISBN, ISSN, or ECN|Available for offline listening |S008-02-1 |S008-02-2 | |Books / Has ISBN, ISSN, or ECN |Available for offline viewing  The standard (list) price is displayed  Contains interactive features (excluding dictionary, notation, and commenting features)  Contains profane or swear words|S001-03050614-1 |S001-03050614-2 | |Books / Has ISBN, ISSN, or ECN |Available for offline viewing  The standard (list) price is displayed  Contains profane or swear words  Depicts illegal acts, including theft, assault, drug taking, or robbery |S001-03060714-1 |S001-03060714-2 | |Books / Does not have ISBN, ISSN, or ECN |Available for offline viewing  A complete book (not an excerpt)  Contains profane or swear words  Depicts illegal acts, including theft, assault, drug taking, or robbery |S002-02040708-1 |S002-02040708-2 | |Books / Does not have ISBN, ISSN, or ECN |A complete book (not an excerpt) |S002-02-1 |S002-02-2 | |Boosting |No selectable attributes |N/A |C025-00-2 | |Games |Primarily played online |C009-0102-1 |C009-01-2 | |Video / Pay-Per-View |No attribute selected |N/A |S022-00-2 | |Video / Pay-Per-View |Exclusively features live TV broadcasting and/or linear programming |N/A |S022-01-2 | |Video / Purchase for permanent access |Content is available for offline viewing |N/A |S020-01-2 | |Video / Rental |Content is primarily accessed through streaming |N/A |S019-01-2 | |Video / Subscription |No attribute selected |S021-08-1 |S021-08-2 | |Video / Subscription |Live TV broadcasting and/or linear programming make up more than 10% of total content |S021-0308-1 |S021-0308-2 | For more information about tax categories, see [Set a tax category](https://developer.apple.com/help/app-store-connect/manage-app-information/set-a-tax-category). --- Copyright © 2026 Apple Inc. All rights reserved. | [Terms of Use](https://www.apple.com/legal/internet-services/terms/site.html) | [Privacy Policy](https://www.apple.com/privacy/privacy-policy)