Key that describes the tax jurisdiction. The jurisdiction code specifies the tax authorities to which sales tax is to be paid, and in what amount.

In some countries, such as Brazil, India, Canada, and the USA, sales tax is paid at local level as well as national level. To reflect the multilevel local tax levels in addition to the national taxes in the tax calculation, the jurisdiction code is used in addition to the tax code. The tax jurisdiction code always describes the location to which the goods were delivered or where a service was provided.