My answer to this question is no. I say this for a reason. While tickling is of course sexual to me in certain contexts and at certain times, I think it can also be very playful. I would feel just as comfortable tickling a female who I was just good friends with, and didnt have sexual feelings for, as I would tickling a girlfriend, wife, or girl I was attracted to. The question itself really has a definitive yes or no connatation to it, when there is also the gray area, of the situation where the tickling might just be playful for me, and with a girl I am not necessarially in a relationship with. I think tickling CAN be sexual, of course, but it is ALWAYS sexual to me? It's the always that bothers me here, and the answer to that question is no.
Mitch