CR 09-043 - Create the attribute Exempt Party Role to complement tax applicability code

Creates the attribute "Exempt Party Role" to complement tax applicability code. Tax Applicability contains the code value of Exempt. This would allow the user to convey the specific tax, the fact that the status is exempt and the party role that is exempt (in this example CONSUMER). This would allow the ability to state that other roles in the supply chain are exempt from certain taxes as well. This CR requested the ability for a supplier to optionally indicate that the populated taxRate does not apply to the final consumer of the product, but applies elsewhere in the supply chain. In Australia / New Zealand there is a Goods and Services Tax (GST) which is a mandatory field for all GTINs with target market = 036 or 554. In Australia (but not New Zealand) the tax can (exceptionally) be waived for the end consumer but will apply for the rest of the supply chain. This is treated locally as a Boolean AV  P with the name "gstFreeToEndConsumer".