Do you validate the content of fields in EXEMPTAX?
No. The user entering data into EXEMPTAX is still responsible to read the data he or she processes into EXEMPTAX. Data contained in a tax form should be logical and applicable to the purpose of the exemption or resale transaction. If you feel that certain data are not logical or obviously incorrect, you should either directly reject the tax form or escalate the form to another user in your team to double check.