Indicates whether or not the user is subject to VAT. Users who have registered with eBay as VAT-exempt are not subject to VAT. See documentation on Value-Added Tax (VAT).
(out) VAT is not applicable
(out) Residence in a country with VAT and user is not registered as VAT-exempt
(out) Residence in a country with VAT and user is registered as VAT-exempt
(out) Reserved for internal or future use