Tax types for U.S. transactions
tip
Use CA for most custom authorities. If a transaction has 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.
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. |
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Transaction tax types
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