| 0 | Exempt (For Export) |
| 1 | Yes (Tax Exempt) |
| 2 | No (Not Tax Exempt) |
| 3 | Exempt (For Resale) |
| 4 | Not Exempt/For Resale |
| 5 | Exempt (Not For Resale) |
| 6 | Not Exempt, Not For Resale |
| 7 | Direct Pay ID |
| 8 | Exempt (Sale to U.S. Govt) |
| 9 | Exempt (Per State Law) |
| A | Labor Taxable, Material Exempt |
| B | Material Taxable, Labor Exempt |
| C | Not Taxable |
| E | Exempt Toll Service Indicates that telecommunications services provided outside the serving area are exempt from specific taxes |
| F | Exempt (Goods and Services Tax) |
| G | Exempt (Provincial Sales Tax) |
| L | Exempt Local Service Indicates that telecommunications services provided within the serving area are exempt from specific taxes |
| R | Recurring Exempt Indicates that recurring charges related to providing a service are exempt from a specific tax |
| U | Usage Exempt Indicates that charges incurred, based on the usage of a
service, are exempt from a specific tax |