# Line-level exemption override

Source: https://developer.avalara.com/avatax-dm-combined-erp/sales-tax-badge/designing/line-level-exemption-override/

# Line-level exemption override

**Element type: Suggestion**

**Endpoints used:** [LineItemModel](https://developer.avalara.com/api-reference/avatax/rest/v2/models/LineItemModel/)

If your application allows for exemption overrides at the line level, then your integration must also give users the ability to also identify individual line items on a transaction as taxable for an otherwise exempt customer.

As an example, consider a carpet installation company that orders carpeting materials and carpet installation tools from a distributor. The carpet installation company was already set up as a reseller in AvaTax, so all of its items are not taxed by default. However, on this invoice, the carpeting is intended for resale and is thus not taxable in this jurisdiction, while the tools are not intended for resale and are taxable. To override the exemption on the installation tools, pass the keyword`TAXABLE` in the`entityUseCode` field.

```
{	"lines": [	    {		"number": "1",		"quantity": 1,		"amount": 100,		"taxCode": "PC002386",		"itemCode": "CARPET",		"description": "Bulk carpeting"	    },	    {		"number": "2",		"quantity": 6,		"amount": 75,		"taxCode": "PT118906",		"itemCode": "TOOLS",		"description": "Carpet installation tools",		"entityUseCode": "TAXABLE"	    }	],        "addresses": {		"singleLocation": {		"line1": "2000 Main Street",		"city": "Irvine",		"region": "CA",		"country": "US",		"postalCode": "92614"	    }	},	"type": "SalesInvoice",	"code": "InvoiceNumberHere",	"companyCode": "DEFAULT",	"date": "2021-02-28",	"customerCode": "ABC",	"purchaseOrderNo": "123456789",	"commit": true,	"currencyCode": "USD",	"description": "Carpeting and tools"}
```

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