| from the rule | 14 | other |
| at the same time | 7 | temporal |
| from collecting the assessment | 5 | other |
| retailer → be → exempt | 32 |
| retailer → be → exempted | 3 |
| negative | neutral | positive |
| 0.174 | 0.731 | 0.096 |
| Raw frequency | 35 |
| Normalized frequency | 0.489 |
| Modifier score | 0.375 |
| Perplexity | 33.290 |