diff --git a/.changelog/40521.txt b/.changelog/40521.txt
new file mode 100644
index 00000000000..afb7dfc00ca
--- /dev/null
+++ b/.changelog/40521.txt
@@ -0,0 +1,3 @@
+```release-note:bug
+resource/aws_ce_cost_category: Change `rule` from `TypeSet` to `TypeList` as order is significant
+```
diff --git a/internal/service/ce/anomaly_monitor_test.go b/internal/service/ce/anomaly_monitor_test.go
index 0243a1dade0..1f7ea05c970 100644
--- a/internal/service/ce/anomaly_monitor_test.go
+++ b/internal/service/ce/anomaly_monitor_test.go
@@ -27,7 +27,7 @@ func TestAccCEAnomalyMonitor_basic(t *testing.T) {
 	rName := sdkacctest.RandomWithPrefix(acctest.ResourcePrefix)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckAnomalyMonitorDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
@@ -58,7 +58,7 @@ func TestAccCEAnomalyMonitor_disappears(t *testing.T) {
 	rName := sdkacctest.RandomWithPrefix(acctest.ResourcePrefix)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckAnomalyMonitorDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
@@ -83,7 +83,7 @@ func TestAccCEAnomalyMonitor_update(t *testing.T) {
 	rName2 := sdkacctest.RandomWithPrefix(acctest.ResourcePrefix)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckAnomalyMonitorDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
@@ -118,7 +118,7 @@ func TestAccCEAnomalyMonitor_tags(t *testing.T) {
 	rName := sdkacctest.RandomWithPrefix(acctest.ResourcePrefix)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckAnomalyMonitorDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
@@ -167,7 +167,7 @@ func TestAccCEAnomalyMonitor_Dimensional(t *testing.T) {
 	rName := sdkacctest.RandomWithPrefix(acctest.ResourcePrefix)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckAnomalyMonitorDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
diff --git a/internal/service/ce/anomaly_subscription_test.go b/internal/service/ce/anomaly_subscription_test.go
index 66ff8d74d25..356cd00ebf4 100644
--- a/internal/service/ce/anomaly_subscription_test.go
+++ b/internal/service/ce/anomaly_subscription_test.go
@@ -29,7 +29,7 @@ func TestAccCEAnomalySubscription_basic(t *testing.T) {
 	address := acctest.RandomEmailAddress(domain)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckAnomalySubscriptionDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
@@ -65,7 +65,7 @@ func TestAccCEAnomalySubscription_disappears(t *testing.T) {
 	address := acctest.RandomEmailAddress(domain)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckAnomalySubscriptionDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
@@ -91,7 +91,7 @@ func TestAccCEAnomalySubscription_Frequency(t *testing.T) {
 	address := acctest.RandomEmailAddress(domain)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckAnomalySubscriptionDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
@@ -129,7 +129,7 @@ func TestAccCEAnomalySubscription_MonitorARNList(t *testing.T) {
 	address := acctest.RandomEmailAddress(domain)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckAnomalySubscriptionDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
@@ -168,7 +168,7 @@ func TestAccCEAnomalySubscription_Subscriber(t *testing.T) {
 	address2 := acctest.RandomEmailAddress(domain)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckAnomalySubscriptionDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
@@ -226,7 +226,7 @@ func TestAccCEAnomalySubscription_Subscriber(t *testing.T) {
 	})
 }
 
-func TestAccCEAnomalySubscription_Tags(t *testing.T) {
+func TestAccCEAnomalySubscription_tags(t *testing.T) {
 	ctx := acctest.Context(t)
 	var subscription awstypes.AnomalySubscription
 	resourceName := "aws_ce_anomaly_subscription.test"
@@ -235,7 +235,7 @@ func TestAccCEAnomalySubscription_Tags(t *testing.T) {
 	address := acctest.RandomEmailAddress(domain)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckAnomalySubscriptionDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
diff --git a/internal/service/ce/cost_allocation_tag_test.go b/internal/service/ce/cost_allocation_tag_test.go
index dc26a701b82..b669943b26a 100644
--- a/internal/service/ce/cost_allocation_tag_test.go
+++ b/internal/service/ce/cost_allocation_tag_test.go
@@ -8,9 +8,7 @@ import (
 	"fmt"
 	"testing"
 
-	"github.com/aws/aws-sdk-go-v2/service/costexplorer"
 	awstypes "github.com/aws/aws-sdk-go-v2/service/costexplorer/types"
-	"github.com/hashicorp/aws-sdk-go-base/v2/tfawserr"
 	"github.com/hashicorp/terraform-plugin-testing/helper/resource"
 	"github.com/hashicorp/terraform-plugin-testing/terraform"
 	"github.com/hashicorp/terraform-provider-aws/internal/acctest"
@@ -26,7 +24,7 @@ func TestAccCECostAllocationTag_basic(t *testing.T) {
 	rName := "Tag01"
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckCostAllocationTagPayerAccount(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckCostAllocationTagDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
@@ -73,7 +71,7 @@ func TestAccCECostAllocationTag_disappears(t *testing.T) {
 	rName := "Tag02"
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckCostAllocationTagPayerAccount(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckCostAllocationTagDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
@@ -90,22 +88,6 @@ func TestAccCECostAllocationTag_disappears(t *testing.T) {
 	})
 }
 
-func testAccPreCheckCostAllocationTagPayerAccount(ctx context.Context, t *testing.T) {
-	t.Helper()
-
-	conn := acctest.Provider.Meta().(*conns.AWSClient).CEClient(ctx)
-
-	_, err := conn.ListCostAllocationTags(ctx, &costexplorer.ListCostAllocationTagsInput{})
-
-	if tfawserr.ErrMessageContains(err, "AccessDeniedException", "Linked account doesn't have access to") {
-		t.Skip("skipping tests; this AWS account must be a payer account")
-	}
-
-	if err != nil {
-		t.Fatalf("listing Cost Explorer Cost Allocation Tags: %s", err)
-	}
-}
-
 func testAccCheckCostAllocationTagExists(ctx context.Context, n string, v *awstypes.CostAllocationTag) resource.TestCheckFunc {
 	return func(s *terraform.State) error {
 		rs, ok := s.RootModule().Resources[n]
diff --git a/internal/service/ce/cost_category.go b/internal/service/ce/cost_category.go
index 1b3c48d0182..64124ac44df 100644
--- a/internal/service/ce/cost_category.go
+++ b/internal/service/ce/cost_category.go
@@ -72,7 +72,7 @@ func resourceCostCategory() *schema.Resource {
 					ValidateFunc: validation.StringLenBetween(1, 50),
 				},
 				names.AttrRule: {
-					Type:     schema.TypeSet,
+					Type:     schema.TypeList,
 					Required: true,
 					Elem: &schema.Resource{
 						Schema: map[string]*schema.Schema{
@@ -305,7 +305,7 @@ func resourceCostCategoryCreate(ctx context.Context, d *schema.ResourceData, met
 	input := &costexplorer.CreateCostCategoryDefinitionInput{
 		Name:         aws.String(name),
 		ResourceTags: getTagsIn(ctx),
-		Rules:        expandCostCategoryRules(d.Get(names.AttrRule).(*schema.Set).List()),
+		Rules:        expandCostCategoryRules(d.Get(names.AttrRule).([]interface{})),
 		RuleVersion:  awstypes.CostCategoryRuleVersion(d.Get("rule_version").(string)),
 	}
 
@@ -375,7 +375,7 @@ func resourceCostCategoryUpdate(ctx context.Context, d *schema.ResourceData, met
 		input := &costexplorer.UpdateCostCategoryDefinitionInput{
 			CostCategoryArn: aws.String(d.Id()),
 			EffectiveStart:  aws.String(d.Get("effective_start").(string)),
-			Rules:           expandCostCategoryRules(d.Get(names.AttrRule).(*schema.Set).List()),
+			Rules:           expandCostCategoryRules(d.Get(names.AttrRule).([]interface{})),
 			RuleVersion:     awstypes.CostCategoryRuleVersion(d.Get("rule_version").(string)),
 		}
 
diff --git a/internal/service/ce/cost_category_data_source_test.go b/internal/service/ce/cost_category_data_source_test.go
index 531fd639115..418288fece8 100644
--- a/internal/service/ce/cost_category_data_source_test.go
+++ b/internal/service/ce/cost_category_data_source_test.go
@@ -21,7 +21,7 @@ func TestAccCECostCategoryDataSource_basic(t *testing.T) {
 	rName := sdkacctest.RandomWithPrefix(acctest.ResourcePrefix)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckCostCategoryPayerAccount(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
 		Steps: []resource.TestStep{
diff --git a/internal/service/ce/cost_category_test.go b/internal/service/ce/cost_category_test.go
index dc72865dfef..337533f642e 100644
--- a/internal/service/ce/cost_category_test.go
+++ b/internal/service/ce/cost_category_test.go
@@ -30,18 +30,22 @@ func TestAccCECostCategory_basic(t *testing.T) {
 	rName := sdkacctest.RandomWithPrefix(acctest.ResourcePrefix)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckCostCategoryPayerAccount(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckCostCategoryDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
 		Steps: []resource.TestStep{
 			{
 				Config: testAccCostCategoryConfig_basic(rName),
-				Check: resource.ComposeTestCheckFunc(
+				Check: resource.ComposeAggregateTestCheckFunc(
 					testAccCheckCostCategoryExists(ctx, resourceName, &output),
-					resource.TestCheckResourceAttr(resourceName, names.AttrName, rName),
-					resource.TestCheckResourceAttrSet(resourceName, "effective_start"),
 					acctest.MatchResourceAttrGlobalARN(ctx, resourceName, names.AttrARN, "ce", regexache.MustCompile(`costcategory/.+$`)),
+					resource.TestCheckResourceAttrSet(resourceName, "effective_start"),
+					resource.TestCheckResourceAttr(resourceName, names.AttrName, rName),
+					resource.TestCheckResourceAttr(resourceName, acctest.CtRulePound, "3"),
+					resource.TestCheckResourceAttr(resourceName, "rule.0.value", "production"),
+					resource.TestCheckResourceAttr(resourceName, "rule.1.value", "staging"),
+					resource.TestCheckResourceAttr(resourceName, "rule.2.value", "testing"),
 				),
 			},
 			{
@@ -66,7 +70,7 @@ func TestAccCECostCategory_effectiveStart(t *testing.T) {
 	firstOfLastMonth := firstDayOfMonth(now.AddDate(0, -1, 0))
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckCostCategoryPayerAccount(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckCostCategoryDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
@@ -103,7 +107,7 @@ func TestAccCECostCategory_disappears(t *testing.T) {
 	rName := sdkacctest.RandomWithPrefix(acctest.ResourcePrefix)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckCostCategoryPayerAccount(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckCostCategoryDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
@@ -127,7 +131,7 @@ func TestAccCECostCategory_complete(t *testing.T) {
 	rName := sdkacctest.RandomWithPrefix(acctest.ResourcePrefix)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckCostCategoryPayerAccount(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckCostCategoryDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
@@ -162,7 +166,7 @@ func TestAccCECostCategory_notWithAnd(t *testing.T) {
 	rName := sdkacctest.RandomWithPrefix(acctest.ResourcePrefix)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckCostCategoryPayerAccount(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckCostCategoryDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
@@ -190,7 +194,7 @@ func TestAccCECostCategory_splitCharge(t *testing.T) {
 	rName := sdkacctest.RandomWithPrefix(acctest.ResourcePrefix)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckCostCategoryPayerAccount(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckCostCategoryDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
@@ -225,7 +229,7 @@ func TestAccCECostCategory_tags(t *testing.T) {
 	rName := sdkacctest.RandomWithPrefix(acctest.ResourcePrefix)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckCostCategoryPayerAccount(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		CheckDestroy:             testAccCheckCostCategoryDestroy(ctx),
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
@@ -264,14 +268,15 @@ func TestAccCECostCategory_tags(t *testing.T) {
 	})
 }
 
-func testAccPreCheckCostCategoryPayerAccount(ctx context.Context, t *testing.T) {
+func testAccPreCheckPayerAccount(ctx context.Context, t *testing.T) {
 	t.Helper()
 
 	conn := acctest.Provider.Meta().(*conns.AWSClient).CEClient(ctx)
 
 	_, err := conn.ListCostCategoryDefinitions(ctx, &costexplorer.ListCostCategoryDefinitionsInput{})
 
-	if tfawserr.ErrMessageContains(err, "AccessDeniedException", "Linked account doesn't have access to") {
+	if tfawserr.ErrMessageContains(err, "AccessDeniedException", "Linked account doesn't have access to") ||
+		tfawserr.ErrMessageContains(err, "ValidationException", "Linked accounts can only create") {
 		t.Skip("skipping tests; this AWS account must be a payer account")
 	}
 
diff --git a/internal/service/ce/tags_data_source_test.go b/internal/service/ce/tags_data_source_test.go
index 12d9f1c916b..26f875d36bc 100644
--- a/internal/service/ce/tags_data_source_test.go
+++ b/internal/service/ce/tags_data_source_test.go
@@ -29,7 +29,7 @@ func TestAccCETagsDataSource_basic(t *testing.T) {
 	endDate := currentTime.Format(formatDate)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
 		Steps: []resource.TestStep{
@@ -58,7 +58,7 @@ func TestAccCETagsDataSource_filter(t *testing.T) {
 	endDate := currentTime.Format(formatDate)
 
 	resource.ParallelTest(t, resource.TestCase{
-		PreCheck:                 func() { acctest.PreCheck(ctx, t) },
+		PreCheck:                 func() { acctest.PreCheck(ctx, t); testAccPreCheckPayerAccount(ctx, t) },
 		ProtoV5ProviderFactories: acctest.ProtoV5ProviderFactories,
 		ErrorCheck:               acctest.ErrorCheck(t, names.CEServiceID),
 		Steps: []resource.TestStep{