Tax types and codes
The following tax types are supported in Tax Determination.
| Code | Tax type | Description |
|---|---|---|
| 1 | Sales Tax | Imposed on intra-jurisdictional (generally intrastate) transfer, sale, or exchange of tangible personal property or taxable services |
| 2 | Seller's Use Tax | Imposed on inter-jurisdictional (generally interstate) transfer, sale, or exchange of tangible personal property or taxable services |
| 3 | Consumer's Use | Self-assessed and remitted by purchasers, often in situations where the vendor did not charge tax (or charged insufficient tax) at the time of sale |
| 4 | Input VAT | The tax paid by the buyer on purchases of goods and services. This tax may be recoverable. |
| 5 | Output VAT | The charge by the supplier to the buyer on taxable supplies of goods and services |
| 6 | Export Tax | This tax is generally imposed at a zero rate on supplies being shipped to another country |
| 7 | Import Tax | The tax paid on purchases of goods and services originating in another country. This tax may be recoverable. |
| 8 | Acquisition VAT | The tax that is self-assessed by purchasers on intra-community acquisition of goods in the European Union, where the seller appropriately charged the buyer a zero rate. This tax may be recoverable. |
| 9 | Fee | In addition to assessing standard transaction tax, some jurisdictions also apply fees at the point of sale. Fees can either be assessed as a set dollar amount or as a percentage of the sale price. |
| 10 | Motor Vehicle Rental Tax | This tax type is used for certain Goods/Service Codes to apply the standard rates as well as the additional taxes applicable to motor vehicles |
| 11 | Lease Tax | This tax type is used for certain Goods/Service Codes to apply the standard rates as well as the additional rates applicable to leasing and rental transactions |
| 12 | Out of Scope (OOS) | This tax type applies to transactions that are not considered a taxable event according to applicable law |
| 13 | Voluntary Use Tax (VUT) | This tax type is used for sellers who wish to collect a flat-rate use tax regardless of the local destination of the goods within states that have this option (such as AL, LA, and TX). In addition, using the VUT registration status in Illinois or Chicago allows users (i.e. remote retailers and marketplace facilitators selling on behalf of marketplace sellers) to collect tax (including the ROT) at destination. |
| 14 | Goods Service Tax (GST) | Reserved for future use |
| 15 | Harmonized Sales Tax (HST) | Reserved for future use to enhance the support of Canadian federal and provincial taxes |
| 20 | Excise Tax | This tax type was used to support the United States Medical Device Excise Tax |
| 21 | Advanced Fee (Amount Based) | Advanced fees have functionality beyond standard fees, such as fee exemption when combined with Entity/Use Codes, and varying fee application for transactions above or below threshold amounts |
| 22 | Advanced Fee (Rate Based) | Advanced fees have functionality beyond standard fees, such as fee exemption when combined with Entity/Use Codes, and varying fee application for transactions above or below threshold amounts |
| 23 | Meals Tax | This tax type is used for certain Goods/Service Codes to apply the standard rates as well as the additional taxes applicable to the sale of prepared food and beverages by restaurants and similar establishments |
| 24 | Quebec Sales Tax | Reserved for future use to enhance the support of Canadian federal and provincial taxes |
| 25 | Input QST | Reserved for future use to enhance the support of Canadian federal and provincial taxes |
| 26 | Output QST | Reserved for future use to enhance the support of Canadian federal and provincial taxes |
| 27 | Input GST | This tax type is used to support limited select jurisdictions, such as India. It is also reserved for future use to enhance the support of Canadian federal and provincial taxes. |
| 28 | Output GST | This tax type is used to support limited select jurisdictions, such as India. It is also reserved for future use to enhance the support of Canadian federal and provincial taxes. |
| 29 | Input HST | Reserved for future use to enhance the support of Canadian federal and provincial taxes |
| 30 | Output HST | Reserved for future use to enhance the support of Canadian federal and provincial taxes |
Note:
Codes 16-19, ICMS-VAT 1-4, were used for intra-state transactions in Brazil. As Tax Determination does not support tax determination in Brazil, these codes are no longer used.