Transaction types
Identified by the <TRANSACTION_TYPE> XML input element, are used to identify how a transaction should be taxed.
The transaction type impacts tax processing and reporting requirements. The transaction also indicates what fields must be passed for Determination to process a transaction. For example, in Europe, a supplied and installed transaction will have different reporting and tax requirements than a normal goods transaction.
These transaction types are available:
Transaction type | Description | Example |
|---|---|---|
Ancillary Transport Services (AT) | The handling of transported goods. | Loading, unloading, handling, holding of transported goods. |
Customer Location Services (CL) | Intangible services. | Consulting, advertising, banking, financial and insurance services, supply of staff, renting of goods, and intermediary supply of these types of services. |
Default Services (DS) | Services not covered elsewhere. | Membership subscription fees, provision of extended warranties, clerical or secretarial services, archiving services, veterinary services. |
Electronic Services (ES) | Purchase of music, films, on-line training, or software (including updates). | Purchase of software that's downloaded from the Internet. |
Goods (GS) | The buying and selling of tangible movable goods. | The sale of a stapler. |
Installation Services (IN) | Services associated with the installation with tangible property. | The services associated with installing an HVAC system. Generally taxed where the service's performed. |
Movement (MV) | The movement of excisable goods. | The movement of oil from a tanker to a refinery. |
Physical Performance (PP) | Services that are physically performed. | Entertainment services, organizations of conferences, etc. |
Prime Contracting (PC) | Construction, alteration, repair, addition to, subtraction from, and improvement of real property. | Office construction, roof repairs. |
Rental (RR) | Rental of tangible personal property not including motor vehicles. | Rental of office furniture. |
Supplied and Installed (SI) | Transactions where goods are supplied and installed or supplied and assembled. | The sale of a mainframe computer that comes with installation. |
Telecommunication Services - General (TG) | A transaction in which telecommunications services are provided and taxability determined at the customer’s location, which for most authorities' either Bill To or Supply. For a limited number of authorities, Order Origin and Order Acceptance are also used. | Sales of voicemail services to a residential or commercial business. |
Telecommunication Services - Private (TP) | A transaction in which telecommunications services are provided and taxability is determined by the origination and termination of the service. This transaction type's reserved for future use. | Telephone calls between an origination and termination point. |
Transport Services (TS) | Transactions which involve the transportation of goods. | Shipping or transporting goods. |
Work on Goods (WG) | A sub-set of physical performance services: physical work on tangible, movable assets. | Repair work. |