Depending on the type of products you sell, you may find that you have customers who are tax exempt. In order to add a tax exempt customer, they will either need to be in your customer list or have their email address and name to add them.
One thing to note when creating tax exempt customers, they need to use the same email address when checking out to ensure they have the tax exempt status applied to each order.
Start your 14-day trial with Shopify: http://bit.ly/shopify-start
Watch the Shopify 101 Masterclass on-demand: https://bit.ly/101-masterclass
Jumpstart your Shopify Launch: https://bit.ly/39QWe5s