# Chapter 5.1.11 - Exemption

Source: https://developer.avalara.com/products/communications/integration-guides/dev-guide_rest_v2/reference/exemption/

-   [Previous](/communications/dev-guide_rest_v2/reference/exclusion/)
-   [Next](/communications/dev-guide_rest_v2/reference/tax-bracket/)

### Exemption

The `Exemption` object allows you to specify **exemptions** for the [invoice](/communications/dev-guide_rest_v2/reference/invoice/):

Key

Value

`frc`

`[bool]` Force  

Override level exempt flag on tax type wildcard exemptions

-   `true`: Tax Type wildcard exemptions exempt taxes tagged as not level exemptible
-   `false`: Tax Type wildcard exemptions exclude taxes tagged as not level exemptible from consideration

`loc`

[`[Location]`](/communications/dev-guide_rest_v2/reference/location/) required Location for the exemption to be applied. Match is at the level specified by domain  

There are several ways to input location information. For more information, see [Location](/communications/dev-guide_rest_v2/reference/location/)

`tpe`

`[int]` Tax Type ID  

Tax Type to exempt. **Tax type** exemptions and **Category** exemptions are mutually exclusive within a single exemption but can occur simultaneously on the same invoice  

`lvl`

`[int]` Tax Level ID  

**Deprecated** - provided for legacy support only. Use **Domain** (`dom`) and **Scope** (`scp`) instead  

`cat`

`[int]` Tax Category ID  

Tax Category to exempt. **Tax type** exemptions and **Category** exemptions are mutually exclusive within a single exemption but can occur simultaneously on the same invoice

-   `0`: No Category Description
-   `1`: Sales and Use Taxes
-   `2`: Business Taxes
-   `3`: Gross Receipts Taxes
-   `4`: Excise Taxes
-   `5`: Connectivity Charges
-   `6`: Regulatory Charges
-   `7`: E-911 Charges
-   `8`: Utility User Taxes
-   `9`: Right of Way Fees
-   `10`: Communications Services Tax
-   `11`: Cable Regulatory Fees
-   `12`: Reserved
-   `13`: Value Added Taxes

`dom`

`[int]` Exemption Domain  

The jurisdiction level in which the exemption jurisdiction must match the taxing jurisdiction. Domain determines when an exemption is to be applied

-   `0`: Federal
-   `1`: State
-   `2`: County
-   `3`: City

`scp`

`[int]` Exemption Scope  

Defines the tax levels in which the taxes will be considered as candidates for exemption. Scope determines where the exemption is to be applied  

Combination of one or more of these values (add the appropriate values together):

-   `128`: Federal
-   `256`: State
-   `512`: County
-   `1024`: Local

For example: To exempt all, use `1920` (Federal + State + County + Local)  

`exnb`

`[bool]` Exempt Non-billable  

Determines if non-billable taxes are to be considered as candidates for exemption

-   `true`: Non-billable taxes can be exempted
-   `false`: Non-billable taxes cannot be exempted

### Examples

[Category exemptions](/communications/dev-guide_rest_v2/customizing-transactions/sample-transactions/category-exemption/) and [tax type exemptions](/communications/dev-guide_rest_v2/customizing-transactions/sample-transactions/tax-type-exemption/) can’t both be included within the same single exemption, but can be applied simultaneously within a list of exemptions.

```json
"exms": [ // Category Exemption { "frc": true, "loc": { // Location }, "tpe": 0, "dom": 1, "cat": 2, "exnb": false }, // Tax Type Exemption { "frc": true, "loc": { // Location }, "tpe": 1, "dom": 1, "cat": 0, "exnb": false }]
```

-   [Previous](/communications/dev-guide_rest_v2/reference/exclusion/)
-   [Next](/communications/dev-guide_rest_v2/reference/tax-bracket/)