Tax Types Quick Reference

Tax Type refers to the type of tax applied to a tax result. For example: sales, consumer use, or zero rate. By default, the tax type is determined automatically. You can override it with configuration or in the input XML. Some tax types are specific to US or International transactions.

The tables below show supported tax types for US and International transactions.

Use CA for most Custom Authority transactions. If a transaction has two different Custom Authorities for the Ship From and Ship To locations, use CA for the Ship From authority and CA1 for the Ship To authority.

Use SN for Brazilian Provincial Special Rates and Indian Provincial Rates for unregistered buyers.

US Tax Types
Code	Description	US Notes
BO	Business and Occupation	Tax imposed upon any entity engaging in a certain business, occupation, or activity for the privilege of engaging in that business, occupation, or activity within the jurisdiction.
CA	Custom Authority	Not routinely used in standard content. CA is returned for most Custom Authority transactions. If a transaction has two different Custom Authorities for the Ship From and Ship To locations, CA is returned for the Ship From authority and CA1 for the Ship To authority.
CA1	Custom Authority (1)	Not routinely used in standard content.
CU	Consumer Use	Tax the buyer is liable for on a purchase.
EXC	Excise	Not routinely used in standard content.
GR	Gross Receipts	Tax that applies to all of the receipts derived by a certain class of entity or from a particular activity occurring within the jurisdiction. These taxes typically apply to all entities providing a particular type of service or to all revenue the entity derives from furnishing a specific service. For example, all telephone utilities or the revenue of a corporation providing telephone service.
IC	Intra-Company	Transaction that is outside the scope of VAT, but is allowed by some authorities when the registration numbers match. This tax type is returned when an intra-company transfer is allowed and evaluated to calculate tax.
IM	Import	Import into any country or authority.
LT	License	Tax imposed upon any entity engaging in a certain activity that requires a license from the jurisdiction, such as furnishing a utility service.
MVT	Movement	Not routinely used in standard content.
NL	No Liability	No obligation of the business to collect or remit tax.
RC	Reverse Charge	The other party in the transaction (may be seller or buyer) is liable for tax. The tax burden shifts from one party to the other.
RU	Rental Use	Tax for which the out of state seller is liable on a rental of TPP for 30 days or less.
RS	Rental	Tax for a rental of TPP for 30 days or less.
S	Standard	Standard tax is applicable. This tax type is not commonly used in the United States.
SA	Sales	Tax for which the seller is liable on a sale.
SC	Surcharge	Tax or fee typically assessed for a narrow purpose, such as to fund universal telephone service. It can also refer to a tax or fee assessed in addition to other taxes or fees, such as the New York City MTA surcharge.
STK	Stock	Not routinely used in standard content.
SV	Service	Tax imposed upon provision of a specific service. These taxes typically apply generally to the provision of communications or telecommunications service to customers within the jurisdiction or to a particular subset of such services, such as commercial or wireless communications service.
UN	Unregistered Seller	A tax block message indicates that the registration for the Seller is required.
US	Use	Tax for which a seller from outside the buyer state is liable on a sale.
UU	Utility Users	Tax or fee generally imposed on the ultimate consumer of a telecommunications or utility service.
VG	VAT Groups	A group registration is allowed in some authorities. This tax type is returned when a VAT Group registration is found and used to calculate tax.
ZE	Zero Rate Export	Zero-rated exports leaving Puerto Rico, or zero-rated exports from outside Puerto Rico.
ZR	Zero Rate	Zero-rated item. Rule specifies rate of zero.

International Tax Types
Code	Description	INTL Notes
AC	Acquisition	EU specific. The buyer (usually) is liable for tax. This is a shift of the tax burden.
CA	Custom Authority	Not routinely used in standard content.
CA1	Custom Authority (1)	Not routinely used in standard content.
DS	Distance Sale	EU specific. Intra-EU, cross-border transaction where Seller collects tax in own country in the EU and monitors distance sale thresholds in Ship To country.
EC	EC Sales List Services	EU specific. Intra-Community Supply of Services is subject to reverse charge and is required to be on the EC Sales List.
ER	Intra-EU Reverse Charge	EU specific. The other party in the transaction (may be seller or buyer) is liable for tax. The tax burden shifts from one party to the other.
ES	Exported Service	Brazil only. Export of a service to an outside authority.
EXC	Excise	Not routinely used in standard content.
IC	Intra-Company	Transaction that is outside the scope of VAT, but is allowed by some authorities when the registration numbers match. This tax type is returned when an intra-company transfer is allowed and evaluated to calculate tax.
IM	Import	Import into any country or authority.
IR	International Reverse Charge	EU specific. Suppliers are outside of the EU. The other party in the transaction (may be seller or buyer) is liable for tax. The tax burden shifts from one party to the other.
IS	Imported Services	Brazil only. Import of a service from outside the authority.
MA	Markup Adjustment	ICMS authority internal rate in the Ship To for Markup Adjustment Percentage. Brazil only.
MP	Markup Percentage	IVA authority. Tax substitution markup percentage. Brazil only.
MVT	Movement	Not routinely used in standard content.
NL	Not Liable	No obligation of the business to collect or remit tax.
NR	Non-recoverable VAT	The buyer cannot recover this portion of the tax.
RC	Reverse Charge	The other party in the transaction (may be seller or buyer) is liable for tax. The tax burden shifts from one party to the other.
S	Standard	Standard tax is applicable. This tax type is used by multiple authorities.
SA	Sales	Tax for which the seller is liable on a sale.
SI	Standard Interstate	Brazil only. Standard rate for interstate goods transactions within Brazil.
SN	Special Rate	Special rate for south to north transactions. SN is returned for Brazilian Provincial Special Rates and Indian Provincial Rates for unregistered buyers.
STK	Stock	Not routinely used in standard content.
TE	Taxable Export	Not routinely used in standard content.
TR	Triangulation	EU specific. Country specific triangulation rules apply in EU countries (part of the EU chain transaction logic). This tax type is returned when a transaction has qualified as a triangular transaction and should be reported as such.
UN	Unregistered Seller	A tax block message indicates that the registration for the seller is required.
US	Use	Tax for which a seller from outside the buyer province is liable on a sale.
VG	VAT Groups	A group registration is allowed in some authorities. This tax type is returned when a VAT Group registration is found and used to calculate tax.
ZC	European Community Dispatch	EU specific. Zero-rated Intra-community exports within the EU.
ZE	Zero Rate Export	Zero-rated exports leaving the EU, or zero-rated exports from non-EU countries.
ZI	Zero Rate Import	Zero-rated purchase of a supply. Currently only used in the India special economic zones (SEZ).
ZR	Zero Rate	Zero-rated item. Rule specifies rate of zero.