List of reasons for exemption (Entity/Use Codes)
This table lists the available reasons for exemption and their API codes.
| Reason for exemption | Entity/Use code description | entityUseCode |
|---|---|---|
| Agriculture | AGRI - Agriculture | 1 |
| Agriculture (Machinery and Equipment) | AGRI - Machinery and Equipment | 157 |
| Agriculture (Other) | AGRI - Other | 159 |
| Aircraft Local Business Lease | LEASE - Aircraft Local Business | 357 |
| Business-Related Supplies | BUSI - Business-Related Supplies | 13 |
| California Teleproduction | CA - Sale of TPP to Teleprod Businesses | 504 |
| Care Provider/Facility (Goods and Services) | HEAL - Provider-Facility Good-Service | 52 |
| Charitable Performances | ECS - Charitable Performances | 21 |
| Colorado Retail Delivery Fee Qualified Business | OTHER - CO RDF Qualified Business | 561 |
| Contractor | CONS - Contractor | 135 |
| Customs Tax Warehouse | CWSA - Tax warehouse | 567 |
| Direct Pay Permit | DPP - Direct Pay Permit | 18 |
| Direct Pay Permit (Third Party) | DPP - Third Party | 151 |
| Drop Shipment (Alabama) | RESA - AL Resale Cert Dship | 362 |
| Drop Shipment (Alaska) | RESA - AK Resale Cert Dship | 363 |
| Drop Shipment (All States, 10% Mark-up in CA) | RESA - Resale Cert Dship Reserved CertM | 543 |
| Drop Shipment (Arizona) | RESA - AZ Resale Cert Dship | 365 |
| Drop Shipment (Arkansas) | RESA - AR Resale Cert Dship | 364 |
| Drop Shipment (California) | RESA - CA Resale Cert Dship | 366 |
| Drop Shipment (Colorado) | RESA - CO Resale Cert Dship | 367 |
| Drop Shipment (Connecticut) | RESA - CT Resale Cert Dship | 368 |
| Drop Shipment (District of Columbia) | RESA - DC Resale Cert Dship | 369 |
| Drop Shipment (Florida) | RESA - FL Resale Cert Dship | 370 |
| Drop Shipment (Georgia) | RESA - GA Resale Cert Dship | 371 |
| Drop Shipment (Hawaii) | RESA - HI Resale Cert Dship | 372 |
| Drop Shipment (Idaho) | RESA - ID Resale Cert Dship | 373 |
| Drop Shipment (Illinois) | RESA - IL Resale Cert Dship | 374 |
| Drop Shipment (In State) | RESA - In State DShip | 570 |
| Drop Shipment (Indiana) | RESA - IN Resale Cert Dship | 375 |
| Drop Shipment (Iowa) | RESA - IA Resale Cert Dship | 376 |
| Drop Shipment (Kansas) | RESA - KS Resale Cert Dship | 377 |
| Drop Shipment (Kentucky) | RESA - KY Resale Cert Dship | 378 |
| Drop Shipment (Louisiana) | RESA - LA Resale Cert Dship | 379 |
| Drop Shipment (Maine) | RESA - ME Resale Cert Dship | 380 |
| Drop Shipment (Maryland) | RESA - MD Resale Cert Dship | 381 |
| Drop Shipment (Massachusetts) | RESA - MA Resale Cert Dship | 382 |
| Drop Shipment (Michigan) | RESA - MI Resale Cert Dship | 383 |
| Drop Shipment (Minnesota) | RESA - MN Resale Cert Dship | 384 |
| Drop Shipment (Mississippi) | RESA - MS Resale Cert Dship | 385 |
| Drop Shipment (Missouri) | RESA - MO Resale Cert Dship | 386 |
| Drop Shipment (Multi-jurisdictional Resale) | RESA - MTC DShip | 148 |
| Drop Shipment (Nebraska) | RESA - NE Resale Cert Dship | 387 |
| Drop Shipment (Nevada) | RESA - NV Resale Cert Dship | 388 |
| Drop Shipment (New Jersey) | RESA - NJ Resale Cert Dship | 389 |
| Drop Shipment (New Mexico) | RESA - NM Resale Cert Dship | 390 |
| Drop Shipment (New York) | RESA - NY Resale Cert Dship | 391 |
| Drop Shipment (North Carolina) | RESA - NC Resale Cert Dship | 392 |
| Drop Shipment (North Dakota) | RESA - ND Resale Cert Dship | 393 |
| Drop Shipment (Ohio) | RESA - OH Resale Cert Dship | 394 |
| Drop Shipment (Oklahoma) | RESA - OK Resale Cert Dship | 395 |
| Drop Shipment (Out of State) | RESA - Out of State DShip | 137 |
| Drop Shipment (Pennsylvania) | RESA - PA Resale Cert Dship | 396 |
| Drop Shipment (Puerto Rico) | RESA - PR Resale Cert Dship | 397 |
| Drop Shipment (Rhode Island) | RESA - RI Resale Cert Dship | 398 |
| Drop Shipment (South Carolina) | RESA - SC Resale Cert Dship | 399 |
| Drop Shipment (South Dakota) | RESA - SD Resale Cert Dship | 400 |
| Drop Shipment (Tennessee) | RESA - TN Resale Cert Dship | 401 |
| Drop Shipment (Texas) | RESA - TX Resale Cert Dship | 402 |
| Drop Shipment (Utah) | RESA - UT Resale Cert Dship | 403 |
| Drop Shipment (Vermont) | RESA - VT Resale Cert Dship | 404 |
| Drop Shipment (Virginia) | RESA - VA Resale Cert Dship | 405 |
| Drop Shipment (Washington) | RESA - WA Resale Cert Dship | 406 |
| Drop Shipment (West Virginia) | RESA - WV Resale Cert Dship | 407 |
| Drop Shipment (Wisconsin) | RESA - WI Resale Cert Dship | 408 |
| Drop Shipment (Wyoming) | RESA - WY Resale Cert Dship | 409 |
| Education | ECS - Education | 25 |
| Education Institutions | ECS - Educational Institutions | 26 |
| Education, Culture, and Sports | ECS - Education-Culture-Sports | 19 |
| Environment Equipment & Services | ENVI - Equipment-Service | 568 |
| Exemption Certificate | EXEM - Exemption Certificate | 38 |
| Federally Chartered Credit Union | IBF - Federally Chartered Credit Unions | 571 |
| Fisheries and Fishing | FISH - Fisheries-Fishing | 39 |
| Free Trade Zone (Singapore) | FTZ - Free Trade Zone | 476 |
| Government - Federal | GOVT - Federal Government | 43 |
| Government - Local | GOVT - Local | 221 |
| Government - State | GOVT - State | 41 |
| Government (Armed Forces-Defense-NATO) | GOVT - Armed Forces-Defense-NATO | 563 |
| Government (Central Bank) | GOVT - Central Bank | 562 |
| Government Concessionaires | GOVT - Concessionaires | 46 |
| Government Institutions | GOVT - Government Institutions | 44 |
| Hawaii Imports for Resale | RESA - Hawaii Imports for Resale | 445 |
| Hospital | HEAL - Hospitals | 161 |
| Industry (Construction / Building / Pavement) | CONS - Construction-Building-Pavement | 559 |
| Industry (Horse Industry) | INDU - Horse Industry | 557 |
| Industry (Timber / Forestry / Logging) | INDU - Timber-Forestry-Logging | 558 |
| Machinery for Common Carrier Aircraft Repair | MACH - Mtnc machn aircraft comm carrier | 330 |
| Manufacturer | MANU - Manufacturing | 80 |
| Manufacturer (Expanding Facility) | MANU - Expan Existing Fac - Mach-Equip | 205 |
| Manufacturer (Mining/Drilling) | MANU - Min-Drill-Ref Ops - Mach-Equip | 198 |
| Manufacturer (Packaging) | MANU - Packaging Process - Mach-Equip | 199 |
| Manufacturer (Pollution Control) | MANU - Pollution Control - Mach-Equip | 200 |
| Manufacturer (Raw Materials) | MANU - Raw Materials | 204 |
| Minnesota Road Improvement and Food Delivery Fee Small Business | OTHER - MN RDF Small Business | 560 |
| Native American/Special Status | NASS - Native American-Special Status | 84 |
| Navajo Nation Indian Reservation | NASS - Navajo Nation Indian Reservation | 555 |
| NC Privilege Tax | OTHER - NC Privilege Tax | 255 |
| NJ Contractor for Qualified Org | CONS - NJ Contractor for Qualified Org | 556 |
| Non-profit activity | NRCE - Non-Profit Activities | 564 |
| Non-profit organization | NRCE - Non-Profit-Relig-Charity Entities | 85 |
| OK Qualified Sales to Veterans | OTHER - OK Qualified sales to veterans | 550 |
| Online Marketplace | OTHER - Online Marketplace | 528 |
| Other | OTHR - Other | 101 |
| Paid for Prescription Items (Medicare B) | HEAL - MedicareB amt paid Rx items | 462 |
| Physically/Mentally Challenged | HEAL - Physically-Mentally Challenged | 61 |
| PR Eligible Resellers Cert | RESA - PR Eligible Resellers Cert | 566 |
| Prescription Drugs to Med Fac Human Use | HEAL - Pres Drugs to Med Fac Human Use | 569 |
| Qualifying B to B Services in PR | OTHER - Qualifying B to B Services in PR | 565 |
| Quasi-Governmental Organizations | GOVT - Quasi-Governmental Organizations | 168 |
| Real Estate | REAL - Real Estate | 109 |
| Real Estate (Residential) | REAL - Residential | 112 |
| Resale | RESA - Resale Certificate | 113 |
| Research and Development | MANU - Research and Development | 201 |
| Reserved - Part Sale to Wnty Co | RESA - Reserved - Part Sale to Wnty Co | 554 |
| Science and Technology | ST - Science and Technology | 114 |
| Solar Energy Equip - Commercial Other | OTHER - Solar Energy Equip - Commercial Other | 498 |
| Solar Energy Equip - Residential Other | OTHER - Solar Energy Equip - Residential Other | 213 |
| Sport Organizations | ECS - Sport Organizations | 31 |
| State-Administered (Colorado) | OTHER - CO State-Administered Exemption | 542 |
| Telecommunications (Machinery and Equipment) | TELE - Machinery and Equipment | 214 |
| Trans for final deliv outside US | OTHER - Trans for final deliv outside US | 447 |
| Transportation (Fire Engines/Police Cars/Ambulances) | TRAN - Fire Engine-Police-Ambulance | 123 |
| Transportation (Intrastate) | TRAN - Intrastate | 222 |
| Transportation (Sales to Common Carriers) | TRAN - Sales to Common Carriers | 218 |
| Urban Enterprise Zone | STZ - Urban Enterprise Zone | 155 |
| VAT Group | OTHR - VAT Group | 106 |