# Non-standard items

Source: https://developer.avalara.com/avatax-dm-combined-erp/sales-tax-badge/designing/non-standard-items/

# Non-standard items

**Element type: Required**

**Endpoints used:** N/A

Non-standard items include shipping, freight, and handling charges. These charges also need to be included on some transactions. In AvaTax, you can identify these charges as a separate line on a transaction using a freight or shipping`taxCode`. These are notated using either`FR` or`OH`in the`taxCode`. For example, consider the following scenarios:

-   If you're shipping using a common carrier, there's a tax code that covers this:`FR020100`.
-   In the case where your handling charge is combined with freight/shipping, you do not need a separate line — there is a tax code that covers this scenario:`FR030000`.
-   When your handling charge is separately stated from the freight/shipping charge, you just need to treat the handling charge as another line. AvaTax has a tax code that covers this as well:`OH010000`.

In ERP systems, it is common to have a separate module aside from the item catalog to capture shipping, freight, and/or handling charges. If your application includes this functionality, then be sure that your integration can correctly apply the correct tax code to these items.

Refer to the [Tax Code](https://taxcode.avatax.avalara.com/) lookup for more information. In addition, non-standard items are described in greater detail in the [Transactions](/avatax-dm-combined-erp/sales-tax-badge/transactions/non-standard-item-transactions) chapter.

```
{  "lines": [    {      "number":"1",      "quantity":1,      "amount":100,      "taxCode":"P0000000",      "itemCode":"Test SKU",      "description":"Test Item Description",      "discounted": false     },    {      "number":"2",      "quantity":1,      "amount":50,      "taxCode":"FR020100",      "itemCode":"Freight SKU",      "description":"Common Carrier",      "discounted": false    }  ],  "addresses": {     "shipFrom":{      "line1":"100 Ravine Ln NE",      "city":"Bainbridge Island",      "region":"WA",      "country":"US",      "postalCode":"98110-2687"    },    "shipTo":{     "line1":"915 F St Nw",     "city":"Washington, DC",      "region":"Washington, DC",      "country":"US",      "postalCode":"20004-1493"    }  },   "code":"Test Transaction",  "type":"SalesInvoice",  "companyCode":"DEFAULT",  "date":"2020-11-04",  "customerCode":"Test Customer ID",  "commit":true,  "currencyCode":"USD",  "isSellerImporterOfRecord":true}
```

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