# TaxableEntityType

The taxable entity type for this tax item. Valid values include the following  |Value       |Description |:---------  |:----------------------------------------------------- |`shipper`   | The shipper is responsible for this tax. |`recipient` | The recipient of the shipment is responsible for this tax. |`ior`       | The importer of records is responsible for tax. 

## Enum

* `Shipper` (value: `'shipper'`)

* `Recipient` (value: `'recipient'`)

* `Ior` (value: `'ior'`)

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