This X12 Transaction Set contains the format and establishes the data contents of the Tax or Fee Exemption Certification Transaction Set (283) for use within the context of an Electronic Data Interchange (EDI) environment.  The transaction set can be transmitted by buyer to seller to certify as to the tax exempt status of one or more business transactions, and from a seller to a Taxing Authority to verify that proper exemption certification has been obtained for the transaction(s).  Exemption certification protects the claim of exemption from various taxes and fees for buyers and sellers.