The reason a customer is exempt. Entity-based reasons exempt the buyer regardless of what they purchase. Use-based reasons cover only qualifying goods, so exempting a whole order on a use-based reason is an audit exposure. Certificates vary by jurisdiction in both wording and which reasons they recognize, so these values are a normalization target rather than a copy of any one certificate. A reason with no value here — foreign diplomat, agricultural production, industrial production, direct mail — should be sent as OTHER.
Possible Types
CHARITABLE
Entity-based. State exemption is separate from federal 501(c)(3) status.
DIRECT_PAY
The buyer holds a direct pay permit and self-assesses tax with the state.
EDUCATIONAL_ORGANIZATION
Entity-based. A school or university.
FEDERAL_GOVERNMENT
Entity-based. A US federal agency or department.
OTHER
A reason the certificate explains in free text.
RELIGIOUS_ORGANIZATION
Entity-based. A church or other religious organization.
RESALE
Use-based. Goods purchased to resell rather than consume.
STATE_LOCAL_GOVERNMENT
Entity-based. A state agency, county, municipality, or school district.
TRIBAL_GOVERNMENT
Entity-based. A federally recognized tribe or tribal member.
UNSPECIFIED
No reason supplied. Only whole-order exemption is possible.
Enum.
CheckoutTaxExemptionReason
The reason a customer is exempt. Entity-based reasons exempt the buyer regardless of what they purchase. Use-based reasons cover only qualifying goods, so exempting a whole order on a use-based reason is an audit exposure. Certificates vary by jurisdiction in both wording and which reasons they recognize, so these values are a normalization target rather than a copy of any one certificate. A reason with no value here — foreign diplomat, agricultural production, industrial production, direct mail — should be sent as OTHER.
Possible Types
CHARITABLE
DIRECT_PAY
EDUCATIONAL_ORGANIZATION
FEDERAL_GOVERNMENT
OTHER
RELIGIOUS_ORGANIZATION
RESALE
STATE_LOCAL_GOVERNMENT
TRIBAL_GOVERNMENT
UNSPECIFIED