# Overriding exemptions

Source: https://developer.avalara.com/avatax-dm-combined-erp/sales-tax-badge/transactions/exemptions/override-exemptions/

# Overriding exemptions

If you need to collect tax on an otherwise exempt customer or item, you can override the exemption. You can apply exemptions at the line level to exempt only one item or at the document level to exempt all items in a transaction.

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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