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Tax types for U.S. transactions

Supported U.S. tax types
Code
Description
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 is returned 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.
EF
Emergency Fee
Not routinely used in standard content. Taxes and fees imposed upon providers of telecommunication services capable of accessing emergency response systems within the jurisdiction.
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, such as all telephone utilities or the revenue of a corporation providing telephone service.
IC
Intra-Company
Transactions outside the scope of VAT but allowed by some authorities when the registration numbers match. This tax type's 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 requiring 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 (may be the seller or buyer) in the transaction's liable for tax. The tax burden shifts from 1 party to the other.
RF
Regulatory Fees
Not routinely used in standard content. Taxes and fees imposed upon certain regulated entities providing telecommunication services within the jurisdiction.
RU
Rental Use
Tax for which the out of state seller's liable on a rental of tangible personal property (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 isn't commonly used in the U.S.
SA
Sales
Tax for which the seller's 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. Typically, these taxes 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.
TF
Telecom Fees
Not routinely used in standard content. Taxes and fees imposed upon providers of telecommunication services within the jurisdiction.
UN
Unregistered Seller
A tax block message indicating registration for the Seller is required.
US
Use
Tax for which a seller from outside the buyer state's 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 allowed in some authorities. This tax type's returned when a VAT group registration's found and used to calculate tax.
ZE
Zero Rate Export
Zero-rated exports leaving Puerto Rico or zero-rated exports from outside of Puerto Rico.
ZR
Zero Rate
Zero-rated item. Rule specifies rate of zero.

This article applies to:

  • PRODUCT: ONESOURCE Determination, ONESOURCE Indirect Tax

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