Codes and Types
Exemption Reason Codes
| Code | Description |
|---|---|
| 01 | Federal government |
| 02 | State or local government |
| 03 | Tribal government |
| 04 | Foreign diplomat |
| 05 | Charitable organization |
| 06 | Religious or educational organization |
| 07 | Resale |
| 08 | Agricultural production |
| 09 | Industrial production/manufacturing |
| 10 | Direct pay permit |
| 11 | Direct mail |
| 12 | Other |
| 13 | Non-Profit |
| 14 | Sales to Hospitals; Medical facilities |
| 15 | Sales to Exemption certificate holders |
| 16 | Sales to Qualified Nonresidents |
| 17 | Clothing and Footwear |
| 18 | Enterprise zone designation |
| 19 | Tax exempt products |
| 20 | Below breakpoint sales amount |
| 21 | Warranty Sales |
| 22 | Sales of Agricultural Machinery |
| 23 | Tax Exempt Services |
| 24 | Tax Exempt Freight |
| 25 | Tax Exempt Medical Supplies |
| 26 | Sales Tax Holidays |
| 27 | Trade ins for resale |
| 28 | Cash Discounts |
| 29 | Repair services |
| 30 | Returns |
| 31 | Bad debts previously taxed |
| 32 | Bad Debts - Recaptured |
| 33 | Sales shipped out of State |
| 34 | Sales shipped out of County |
| 35 | Sales shipped out of City |
| 36 | Sales shipped out of local jurisdiction |
| 37 | Jurisdictional Nontaxable Sales |
| 38 | CN TAX Code |
| 39 | Sales over Tax Limit |
| 40 | TN County SurTax |
| 41 | Gift Card |
| 42 | AD-Adjustments |
Tax Authority Level Codes
| Code | Description |
|---|---|
| 0 | Federal |
| 1 | State |
| 2 | County |
| 3 | City |
| 4 | Local |
| 5 | Reporting Agency |
Tax Situs Options
| Code | Description |
|---|---|
| 01 | Two-out-of-Three test using NPA-NXX |
| 02 | Billed to number |
| 03 | Origination number |
| 04 | Zip code |
| 05 | Zip code + 4 |
| 07 | Point to Point Zip codes (private line transactions)* |
| 09 | Two-out-of-three test using Zip+4 as tax situs jurisdiction |
| 13 | CCH Geocode |
| 14 | VAT using origination country code |
| 15 | VAT using destination country code |
| 17 | Point to Point Zip codes (private line transactions) with both A and Z endpoints calculated* |
| 22 | Use All Addresses / Zip+4 to determine the proper situs location. |
| 23 | Use only Ship To Address / Zip+4 |
| 24 | Use only Ship From Address / Zip+4 |
| 25 | Use only Order Approval Address / Zip+4 |
| 26 | Use only Order Placement Address / Zip+4 |
| 27 | Use only ZIP+4 from the Billing Address |
Unit Type Codes
| Type | Code | Description |
|---|---|---|
| Default | 00 | Default value for non-telecom services. |
| Communications | 00 | Access Line |
| Utilities | 03 | kWh |
| 04 | THERM | |
| 06 | Meter | |
| 07 | BCF (1 Billion Cubic Feet) | |
| 08 | dTh (dekatherm | |
| 09 | mWh (1000 kWh) | |
| 10 | kW (Kilowatts) | |
| 11 | mW (Megawatts) | |
| 12 | CCF (100 Cubic Feet) | |
| 14 | MCF (1000 Cubic Feet) | |
| 18 | Canadian THERMS | |
| 21 | Per Liter | |
| 22 | Per Gallon |
Tax Type Codes
The following table lists the tax type codes used in the calculation processes. These codes will be displayed on the tax reports and outputs generated from the system. Please note the first digit actually refers to the tax "level" - fed, state, etc. See the list provided at [Tax Authority Level Codes].
| Code | Description | Tax Authority |
|---|---|---|
| 000 | Federal Excise Tax | Federal |
| 035 | Federal Universal Service Fund | Federal |
| 040 | Goods And Services Tax (GST) | Federal |
| 051 | Value Added Tax (VAT) | Federal |
| 059 | FUSF Recovery | Federal |
| 060 | Federal TRS Fund | Federal |
| 101 | State Sales Tax | State |
| 106 | State 911 Tax | State |
| 107 | Poison Control | State |
| 108 | PUC Fee | State |
| 109 | Telecomm Relay Systems Surcharge | State |
| 110 | State License Tax | State |
| 111 | State Consumption Tax | State |
| 117 | Misc. Surcharge 1 | State |
| 118 | Misc. Surcharge 2 | State |
| 119 | Misc. Surcharge 3 | State |
| 120 | Misc. Surcharge 4 | State |
| 122 | Universal Lifeline Telephone Service Surcharge | State |
| 123 | State Franchise Fee | State |
| 124 | Local Right-Of-Way Fee | State |
| 126 | Universal Service Fund | State |
| 127 | State Excise Tax | State |
| 128 | State Gross Receipts Tax | State |
| 129 | State Infrastructure Maintenance Fee | State |
| 133 | Local 911 Surcharge | State |
| 142 | Provincial Sales Tax (PST) | State |
| 144 | State Lease/Rental Tax | State |
| 149 | State Utility Tax | State |
| 150 | State Business And Occupation Tax | State |
| 202 | County Sales Tax | County |
| 203 | County Local Sales Tax | County |
| 204 | City Sales Tax | County |
| 216 | Local Utility Users Tax | County |
| 224 | Local Right-Of-Way Fee | County |
| 233 | Local 911 Surcharge | County |
| 237 | Local Telecommunications Tax | County |
| 238 | Local License Tax | County |
| 245 | County Lease/Rental Tax | County |
| 302 | County Sales Tax | City |
| 304 | City Sales Tax | City |
| 305 | City Local Sales Tax | City |
| 316 | Local Utility Users Tax | City |
| 324 | Local Right-Of-Way Fee | City |
| 331 | Local Business And Occupation Tax | City |
| 332 | Local Gross Receipts Tax | City |
| 333 | Local 911 Surcharge | City |
| 336 | Local Franchise Fee | City |
| 337 | Local Telecommunications Tax | City |
| 338 | Local License Tax | City |
| 343 | Local Franchise Agreement | City |
| 347 | City Lease/Rental Tax | City |
| 348 | City Local Lease/Rental Tax | City |
| 403 | County Local Sales Tax | Local |
| 404 | City Sales Tax | Local |
| 405 | City Local Sales Tax | Local |
| 416 | Local Utility Users Tax | Local |
| 417 | Misc. Surcharge 1 | Local |
| 418 | Misc. Surcharge 2 | Local |
| 433 | Local 911 Surcharge | Local |
| 5C2 | User defined Pass-through Tax | Reporting Agency |
| 533 | Local 911 Surcharge | Reporting Agency |
Pass Flags
| Code | Description |
|---|---|
| 0 | Optional |
| 1 | Required |
| 2 | Prohibited |
| 3 | Tot |
| 9 | N/A |
Pass Types
| Code | Description |
|---|---|
| 00 | SEPARATE LINE ITEM AS TAX |
| 01 | SEPARATE LINE ITEM AS SURCHARGE |
| 02 | SURCHARGE - BUT NOT AS A SEPARATE LINE ITEM |
| 03 | INCLUDE IN BASE RATE |
| 09 | N/A |
Customer Types
| Code | Description | Customer Code |
|---|---|---|
| 00 | Residential | R |
| 01 | Commercial | B |
| 02 | Industrial | I |
| 03 | Agricultural | A |
| 04 | Manufacturing | M |
| 05 | Mobile Home - Residential | H |
| 06 | Commercial - High Peak Demand | D |
| 07 | Customer with prescription | P |
| 08 | Retail | T |
| 09 | Lifeline | L |
| 10 | Senior Citizen | S |
| 11 | Food - To Stay | F |
| 99 | Default | X |
Provider Type (Regulatory) Codes
| Type | Code | Description |
|---|---|---|
| Default | 99 | Default value for non-telecom services or when the Provider Type is unknown. |
| Communications | 00 | ILEC |
| 01 | IXC | |
| 02 | CLEC | |
| 03 | VoIP | |
| 04 | ISP | |
| 05 | Wireless | |
| Utilities | 50 | Regulated Distributor |
| 52 | Regulated Distributor/Supplier | |
| 53 | Non-Regulated Reseller | |
| 54 | Non-Regulated Supplier with a Regulated Distributor | |
| 55 | Custom - Utilities | |
| 56 | Regulated Pipeline Company | |
| 57 | Renewable Energy | |
| Retail | 70 | Retail |
| All | All | All tax types for all levels are exempted. |
Base Types
| Code | Description |
|---|---|
| 00 | CONSUMER - SALE PRICE/SERVICE CHARGE |
| 01 | SELLER - GROSS RECEIPTS |
| 02 | SELLER - SALES TAXABLE REVENUE |
| 03 | SELLER - MINUTES CARRIED |
| 04 | SELLER - MINUTES BILLED |
| 05 | SELLER - GROSS OPERATING REVENUE |
| 06 | CONSUMER - ACCESS LINE |
| 07 | SELLER - ACCOUNT |
| 08 | SELLER - GROSS REVENUE |
| 09 | SELLER - PORTION OF GROSS RECEIPTS ATTRIBUTABLE TO INTERSTATE SERVICE |
| 10 | SELLER - ACCESS LINE |
| 11 | SELLER - GROSS PROFITS |
| 12 | CONSUMER - TARIFF RATE (MONTHLY FLAT RATE CHARGE FOR ACCESS LINE) |
| 13 | SELLER - PER UNIT (kWh /THERM) DELIVERED |
| 14 | CONSUMER - ACCOUNT |
| 15 | SELLER - GROSS RECEIPTS - PRIOR YEAR |
| 16 | SELLER - PER UNIT (kWh /THERM) DELIVERED ON UTILITIES GENERATED OUT OF STATE |
| 17 | CONSUMER - TRANSACTION |
| 21 | SELLER - PER UNIT (kWh /THERM) BILLED ON UTILITIES GENERATED IN STATE |
| 22 | CONSUMER - PER UNIT (kWh /THERM) BILLED |
| 23 | CONSUMER - PER UNIT BILLED |
| 99 | N/A |
Max Types
| Code | Description |
|---|---|
| 00 | TOTAL TAXABLE RECEIPTS PER INVOICE |
| 01 | TOTAL TAXABLE RECEIPTS PER SINGLE ITEM |
| 02 | ACCUMULATED TOTAL OF ALL UTILITY CHARGES IN A UTILITY TAX YEAR (JULY/1 - JUNE/30) |
| 03 | ACCUMULATED TOTAL OF CHARGES PER UTILITY IN A UTILITY TAX YEAR (JULY/1 - JUNE/30) |
| 04 | TOTAL TAXABLE RECEIPTS PER ACCESS LINE |
| 05 | ACCUMULATED TOTAL OF UTILITY CHARGES PER UTILITY IN A UTILITY TAX YEAR (JULY/1 - JUNE/30) |
| 06 | MONTHLY TAXABLE RECEIPTS PER INVOICE PER UTILITY |
| 07 | ACCUMULATED TOTAL OF UTILITY CHARGES IN A CALENDAR YEAR |
| 08 | ACCUMULATED TOTAL OF UNITS PER QUARTER |
| 09 | MONTHLY TAXABLE RECEIPTS/UNITS PER LOCATION |
| 10 | MONTHLY TAXABLE RECEIPTS EXCEEDS TAXBASE AND TOTAL TAX PER MONTH DOES NOT EXCEED MAXTAX |
| 11 | TOTAL TAXABLE RECEIPTS PER UNIT/SINGLE ITEM |
| 12 | TOTAL TAXABLE RECEIPTS PER INVOICE - BY TAXTYPE [EXCLUDING TAXCAT] |
| 13 | ACCUMULATED TOTAL OF UNITS PER YEAR |
| 14 | ACCUMULATED TOTAL OF UNITS PER INVOICE |
| 15 | ACCUMULATED TOTAL OF UNITS PER MONTH |
| 16 | TOTAL TAXABLE RCPTS P/ INVOICE PER MONTH [TAXBASE/MAXTAX] TOTAL UNITS P/ MONTH [UNITBASE/MAXUNITS] |
| 17 | ACCUMULATED TOTAL OF UTILITY CHARGES IN A SIX-MONTH PERIOD |
| 18 | TOTAL NUMBER OF UNITS PER ACCOUNT |
| 20 | TOTAL TAXABLE RECEIPTS PER SINGLE ITEM / TOTAL ACCUMULATED UNITS PER INVOICE |
| 82 | MONTHLY TAXABLE RECEIPTS PER METER |
| 99 | N/A |
Tax Cat
| Code | Description |
|---|---|
| 01 | GENERAL MERCHANDISE |
| 03 | COMMERCIAL CUSTOMERS |
| 04 | RESIDENTIAL CUSTOMERS |
| 05 | TELECOMMUNICATIONS SERVICE EXCLUDING WIRELESS |
| 06 | TELECOMMUNICATIONS WIRELESS SERVICE ONLY |
| 07 | INTERSTATE TELECOMMUNICATIONS SERVICE |
| 08 | TELECOMMUNICATIONS LOCAL BASIC SERVICE |
| 09 | 900-TYPE SERVICE |
| 10 | PAGING SERVICE |
| 11 | ACCESS LINE |
| 12 | INDUSTRIAL CUSTOMERS |
| 13 | ELECTRIC - ADDITIONAL |
| 14 | CONSTRUCTION |
| 15 | TIER 4 |
| 16 | TIER 5 |
| 17 | RESIDENTIAL CUSTOMERS - WIRELESS SERVICE ONLY |
| 18 | COMMERCIAL CUSTOMERS - WIRELESS SERVICE ONLY |
| 19 | INDUSTRIAL CUSTOMERS - WIRELESS SERVICE ONLY |
| 20 | TELECOMMUNICATIONS LOCAL TOLL SERVICE |
| 21 | ASSESSMENT NOT PASSED ON TO CUSTOMER |
| 22 | COMPUTER AND DATA PROCESSING SERVICES |
| 23 | INTERNET ACCESS |
| 24 | TRUNK LINES - FLAT FEE |
| 25 | SALE PRICE/SERVICE CHARGE |
| 26 | SALE PRICE/SERVICE CHARGE - COMMERCIAL |
| 27 | SALE PRICE/SERVICE CHARGE - RESIDENTIAL |
| 28 | INTRASTATE TELECOMMUNICATIONS SERVICE |
| 29 | TIER 6 |
| 30 | TIER 7 |
| 31 | TIER 8 |
| 32 | TIER 9 |
| 33 | TRUNK LINES - PERCENTAGE |
| 34 | PIPELINE PROVIDER - GAS SERVICE ONLY |
| 35 | CENTREX LINES |
| 36 | GAS - ADDITIONAL |
| 37 | MANUFACTURING CUSTOMERS - GAS SERVICE ONLY |
| 38 | INDUSTRIAL CUSTOMERS - GAS SERVICE ONLY |
| 39 | PRIVATE LINE |
| 40 | MANUFACTURING CUSTOMERS - ELECTRIC ONLY |
| 41 | TRANSPORTATION/DISTRIBUTION CHARGES ONLY |
| 42 | ENHANCED SERVICES |
| 43 | COMMERCIAL - HIGH PEAK DEMAND CUSTOMERS |
| 44 | UTILITY SERVICE FOR AGRICULTURAL CUSTOMERS |
| 45 | CABLE SERVICE |
| 46 | RESIDENTIAL - TRANSPORT/DISTRIBUTION CHARGES |
| 47 | COMMERCIAL - TRANSPORT/DISTRIBUTION CHARGES |
| 48 | FOOD |
| 49 | MEALS |
| 50 | CLOTHING |
| 51 | TIER 3 - GAS SERVICE ONLY |
| 52 | TIER 4 - GAS SERVICE ONLY |
| 53 | REGULATED - LEC PROVIDER |
| 54 | REGULATED - IXC PROVIDER |
| 55 | MANUFACTURING |
| 56 | ISDN LINE |
| 57 | COMPETITIVE SERVICES |
| 58 | TIER 5 - GAS SERVICE ONLY |
| 59 | INFORMATION SERVICES |
| 60 | MAINTENANCE CONTRACTS |
| 61 | SENIOR CITIZEN CUSTOMERS |
| 62 | WIRELESS PROVIDER |
| 63 | LODGING |
| 64 | FOOD/EATING ESTABLISHMENTS |
| 65 | ALCOHOLIC BEVERAGES |
| 66 | ADMISSIONS |
| 67 | CUSTOMER INCLUSIVE |
| 68 | MOBILE HOME PARK CUSTOMERS |
| 69 | AGRICULTURAL |
| 70 | SERVICE AND OTHER ACTIVITIES |
| 71 | RESIDENTIAL - UTILITIES |
| 72 | COMMERCIAL - UTILITIES |
| 74 | INDUSTRIAL - UTILITIES |
| 75 | TIER 2 - UTILITIES |
| 76 | DIRECT-TO-HOME SATELLITE SERVICE |
| 77 | RETAIL |
| 78 | WHOLESALE |
| 79 | TIER 2 - ELECTRIC SERVICE - RESELLER |
| 80 | TELECOMMUNICATIONS AND UTILITIES |
| 81 | UTILITIES |
| 82 | TARIFFED RATES FOR ACTUAL ENERGY ONLY |
| 83 | UTILITIES/ELECTRIC |
| 84 | UTILITIES/NATURAL GAS |
| 85 | UTILITY SERVICE FOR MANUFACTURING |
| 86 | RESIDENTIAL - GAS SERVICE ONLY |
| 87 | COMMERCIAL - GAS SERVICE ONLY |
| 88 | RESIDENTIAL - ELECTRIC SERVICE ONLY |
| 89 | COMMERCIAL - ELECTRIC SERVICE ONLY |
| 90 | INDUSTRIAL - ELECTRIC SERVICE ONLY |
| 91 | TOLL FREE SERVICE |
| 93 | RESELLER - ELECTRIC |
| 94 | RESELLER - GAS |
| 99 | TOBACCO AND VAPOR PRODUCTS |
| A1 | ALCOHOL EXCISE 1 |
| A2 | ALCOHOL EXCISE 2 |
| A3 | ALCOHOL EXCISE 3 |
| A4 | BEER EXCISE |
| A5 | AUTOMOBILE EXCISE 2 |
| A6 | AUTOMOBILE EXCISE 3 |
| AA | CELLULAR CUSTOMERS - SALE PRICE/SERVICE CHARGE |
| AB | INDUSTRIAL - SALE PRICE/SERVICE CHARGE |
| AU | AUTOMOBILE |
| B1 | BEVERAGES |
| B2 | BAG FEE |
| B3 | BATTERY FEE |
| C1 | SINGLE ARTICLE SURCHARGE |
| C2 | INDIVIDUAL CIGARETTES |
| C3 | CLOTHING |
| C4 | DISPOSABLE CUP |
| D1 | WHITE GOODS |
| D2 | VIDEO DISPLAY 1 |
| D3 | VIDEO DISPLAY 2 |
| D4 | VIDEO DISPLAY 3 |
| D5 | MICROWAVE - SMALL |
| D6 | MICROWAVE - LARGE |
| D7 | PRINTER |
| D8 | DESKTOP OR CPU |
| D9 | LAPTOP |
| DA | PERIPHERAL |
| DB | PERSONAL AUDIO |
| DC | HOME AUDIO |
| DD | HOME THEATER |
| DE | NONCELLULAR PHONE |
| DF | VEHICLE AUDIO |
| DG | STANDING PRINTER/COPIER |
| DH | CELLULAR PHONE/PAGER |
| DJ | E-TOY |
| DK | LIGHT BULBS |
| DL | VERY SMALL APPLIANCE |
| DM | AIR TREATMENT APPLIANCE |
| EQ | EQUIPMENT |
| ET | EXCISE TAX |
| F0 | FUEL - 10 |
| F1 | FUEL - 1 |
| F2 | FUEL - 2 |
| F3 | FUEL - 3 |
| F4 | FUEL - 4 |
| F5 | FUEL - 5 |
| F6 | FUEL - 6 |
| F7 | FUEL - 7 |
| F8 | FUEL - 8 |
| F9 | FUEL - 9 |
| FF | FLAT FEE |
| G1 | GEORGIA LOCAL OPTION |
| G2 | GEORGIA EDUCATIONAL |
| G3 | GEORGIA SPECIAL PURPOSE |
| G4 | GEORGIA OTHER LOCAL TAXES |
| G5 | GEORGIA MARTA |
| G6 | GEORGIA HOMESTEAD |
| G7 | TRANSPORT SPECIAL LOCAL OPTION TAX |
| H1 | SUPER INCREASED RATE SUPPLY |
| H2 | SUPER SUPER INCREASED RATE SUPPLY |
| H3 | SUPER SUPER SUPER INCREASED RATE SUPPLY |
| H4 | SUPER SUPER SUPER SUPER INCREASED RATE |
| H5 | SUPER SUPER SUPER SUPER SUPER INCREASED RATE |
| J1 | JUNK FOOD |
| J2 | JEWELRY |
| L1 | SUPER REDUCED RATE SUPPLY |
| L2 | SUPER SUPER REDUCED RATE SUPPLY |
| M1 | MARIJUANA RETAIL |
| M2 | MARIJUANA MEDICAL |
| M3 | MARIJUANA WHOLESALE |
| M4 | MARIJUANA MEDICAL WHOLESALE |
| MA | MILEAGE APPORTIONMENT |
| MT | MATTRESS |
| N1 | NATIVE AMERICAN |
| N2 | NATIVE AMERICAN 2 |
| N3 | NATIVE AMERICAN 3 |
| P1 | SPLIT PARENT HAVING STANDALONE TAXABILITY |
| R1 | REMOTE RETAIL SALES |
| R2 | REMOTE FOOD SALES |
| T1 | TIER 7 - UTILITIES |
| T2 | PRECIOUS METALS |
| T3 | COINS |
| T4 | TIRE FEE |
| T5 | TIRE FEE 2 |
| T6 | TIRE FEE 3 |
| T7 | TOBACCO |
| TS | PREPAID TELECOMM SERVICES |
| V1 | VOIP |
| VD | DOMESTIC REVERSE CHARGE |
| VE | EXEMPT SUPPLY |
| VG | VAT GENERAL MERCHANDISE |
| VH | INCREASED RATE SUPPLY |
| VL | REDUCED RATE SUPPLY |
| VO | CROSS-BORDER ZERO-RATING SUPPLY |
| VS | GENERAL SERVICE |
| VZ | ZERO-RATING SUPPLY |