Tax Exemption Record Indicators
| Code | Description | Tax Type(s) Exempted | Tax Authority Levels Exempted | Detailed Description |
|---|---|---|---|---|
| 00 | No Exemptions | None | n/a | No tax exemptions apply. |
| 01 | Federal Excise Tax Exempt | 00 | 0 - Federal | |
| 02 | State Taxes Exempt | All State | 1 - State | |
| 03 | Federal Excise Tax and State Taxes Exempt | 00 All State | 1 - State | |
| 04 | Local Taxes Exempt | All | 2 - County 3 - City 4 - Local 5 - Reporting Agency |
All tax types are exempted for the "local" tax authority levels. |
| 05 | Federal Excise Tax and Local Taxes Exempt | 00 All Local | 2 - County 3 - City 4 - Local |
|
| 06 | State and Local Taxes Exempt | All | 1 - State 2 - County 3 - City 4 - Local 5 - Reporting Agency |
|
| 07 | Federal Excise Tax and State and Local Taxes Exempt | 00 All State All Local |
1 - State 2 - County 3 - City 4 - Local 5 - Reporting Agency |
|
| 09 | All Federal Level Taxes Exempt | 00 35 60 |
0 - Federal | All tax types are exempted for the "Federal" tax authority (i.e., FET, FUSF, FTRS). |
| 10 | All Unit-Based Taxes Exempt | See note | See note | This exemption type excludes all tax types at all tax authority levels that are listed as a unit-based fee. |
| 11 | Unit-Based E911 Exempt | 06 33 |
Any Level | Exempts state and local unit-based E911 fees. |
| 12 | Only Apply Unit-Based Fees | See note | See note | This exemption type excludes all tax types at all tax authority levels that are not listed as a unit-based fee. |
| 13 | Local Right of Way Fees (ROW) Exempt | 24 | 2 - County 3 - City 4 - Local |
|
| 14 | All State and Local E911s Exempt | 06 33 |
Any Level | Exempts state and local E911 fees - both unit-based and percentage of revenue. |
| 19 | Only Apply Federal Universal Service Fund (USF) | See note | See note | All taxes except Federal USF (tax type 35) are exempt. |
| 20 | All PUC Fees Exempt | 08 | Any Level | |
| 21 | All State and Local Gross Receipts Tax (GRT) Exempt | 28 32 |
Any Level | |
| 22 | All State Universal Service Fund (USF) Fees Exempt | 26 | Any Level | |
| 23 | State Gross Receipts Tax and Universal Service Fund Exempt | 26 28 32 |
Any Level | |
| 24 | Federal Universal Service Fund (USF) Exempt | 35 | 0 - Federal | |
| 25 | Federal Excise, Federal Universal Service Fund (USF) and State Sales Tax Exempt | 00 01 35 |
Any Level | |
| 26 | State Excise Tax Exempt (includes FL CST) | 27 | 1 - State | |
| 27 | Federal Excise, Federal USF and Local Sales Tax Exempt | 00 02 03 04 05 35 |
0 - Federal 2 - County 3 - City 4 - Local 5 - Reporting Agency |
|
| 28 | Federal USF and State Local Sales Tax Exempt | 01 02 03 04 05 35 |
Any Level | |
| 29 | Federal USF and Local Sales Tax Exempt | 02 03 04 05 35 |
0 - Federal 2 - County 3 - City 4 - Local 5 - Reporting Agency |
|
| 30 | State Excise and Local Telecommunications Tax Exempt | 27 37 |
1 - State 2 - County 3 - City 4 - Local 5 - Reporting Agency |
This is primarily used for exempting the Florida State and Local Telecommunications Services Tax. |
| 31 | State Level Sales Tax Exempt | 01 | 1 - State | |
| 32 | State and Local Sales Tax Exempt | 01 02 03 04 05 |
Any Level | |
| 33 | Federal Excise, Federal USF, State and Local Sales Tax Exempt | 00 01 02 03 04 05 35 |
0 - Federal 1 - State 2 - County 3 - City 4 - Local 5 - Reporting Agency |
|
| 35 | Federal TRS (Federal Regulatory Assessment Fee) Exempt | 60 | 0 - Federal | |
| 36 | Value Added Tax (VAT) | 51 | Any Level | This is for any international VAT transaction (not including Canada, which has separate tax types). |
| 37 | Canadian Provincial Service Taxes (PST) Exempt | 42 | Any Level | |
| 38 | Canadian Harmonized Service Taxes (HST) Exempt | 41 | Any Level | |
| 39 | Canadian Goods and Services Taxes (GST) Exempt | 40 | Any Level | |
| 41 | Local Utility Users Tax Exempt | 16 | Any Level | |
| 42 | State Excise Tax Exempt and Local Surcharge Exempt | 17 27 |
1 - State 4 - Local |
This is primarily used for exempting the NY State Excise and local MTA Surcharge on Excise tax. |
| 43 | Universal Lifeline Telephone Service Surcharge (ULTS) Exempt | 22 | Any Level | |
| 44 | City Level Taxes Exempt | All | 3 - City | |
| 45 | State Franchise Fee | 23 | 1 - State | |
| 46 | Local Franchise Fee | 36 | 2 - County 3 - City 4 - Local 5 - Reporting Agency |
|
| 47 | County Level Taxes Exempt | All | 2 - County | |
| 61 | Los Angeles Communications Users Tax Exempt | 61 | See Note | Only for Geocode starting with "US06037," which is all localities in Los Angeles that apply the CUT. |
| 62 | Non-unit taxes exempt except for E911 | Many | Any Level | Used to disable all revenue-based taxes with the exception of E911. Only state-level, revenue-based E911 would apply. |
| 99 | All Taxes Exempt - Apply no tax or fees | All | All | All tax types for all levels are exempted. |
| TA | Tax Adjustment |
Specialty Exemptions
In addition to the standard tax exemptions listed above, CCH SureTax offers specialty customer exemptions. These exemptions, sourced from the CCH Customer Exemptions Smart Charts, will disable all taxes for customers classified under these categories.
Like the Tax Exemption Record Indicators, these codes must be included in the request within the TaxExemptionCodeList field.
For further information regarding these specialty exemptions, please contact CCH SureTax.