100 IVA 13% 13 division sale 105 IVA 13% - for Discounts 13 division sale 110 IVA 0% - Zero Rate 0 percent sale 120 0% IVA Exempt 0 percent sale 130 0% Not Subject to IVA 0 percent sale 140 IT 3% (tax line) 3 percent none 150 IT 3% (expense line) -3 percent none 160 IT 3% group sale 170 0% Not Subject to IT 0 percent sale 300 IVA 13% 13 division purchase 305 IVA 13% - for Discounts 13 division purchase 310 IVA 13% - for Private Consumption 13 division purchase 320 IVA 13% - for Donations 13 division purchase 330 IVA 0% - Zero Rate 0 percent purchase 340 IVA - Mixed Taxed and Untaxed 13 division purchase 350 0% IVA Exempt 0 percent purchase 360 0% Not Subject to IVA 0 percent purchase 370 3% Whh. IT services gross-up (tax) 3.5503 percent none 380 3% Whh. IT services gross-up (expense) -3.5503 percent none 390 12.5% Whh. IUE services gross-up (tax) 14.7929 percent none 400 12.5% Whh. IUE services gross-up (expense) -14.7929 percent none 410 15.5% Whh. IT+IUE services gross-up group purchase 420 3% Whh. IT goods gross-up (tax) 3.2609 percent none 430 3% Whh. IT goods gross-up (expense) -3.2609 percent none 440 5% Whh. IUE goods gross-up (tax) 5.4348 percent none 450 5% Whh. IUE goods gross-up (expense) -5.4348 percent none 460 8% Whh. IT+IUE goods gross-up group purchase