Si un código SAT no aparece en la tabla, se considera 100% gravado.
| Estado | Códigos SAT 100% exentos | Exención parcial |
|---|---|---|
| Ciudad de México | 003, 004, 009, 011, 012, 023, 024, 025, 026, 027, 029, 030, 031, 032, 034, 035, 036, 037, 039, 044, 046, 047, 048, 050, 051, 052, 053 | - |
| Aguascalientes | 003, 004, 005, 010, 011, 012, 014, 019, 022, 023, 025, 026, 036, 039, 044, 047, 048, 049, 050 | 029: 40% UMA |
| Baja California | 003, 004, 011, 012, 014, 022, 023, 025, 029, 030, 032, 033, 034, 035, 036, 037 | - |
| Baja California Sur | 014, 037, 039, 044, 050 | 029: 40% UMA |
| Campeche | 005, 014, 015, 026, 039, 044, 050 | - |
| Chiapas | 022, 023, 025, 026, 039, 044 | - |
| Chihuahua | 003, 005, 014, 015, 022, 023, 025, 036, 037, 050 | 029: 40% UMA |
| Coahuila | 003, 005, 010, 019, 022, 023, 025, 026, 029, 037, 039, 044, 047, 048, 049, 050 | - |
| Colima | 003, 005, 015, 022, 023, 025, 026, 037, 039, 044, 050 | - |
| Durango | 005, 010, 019, 047, 048, 049 | 029: 40% UMA |
| Estado de México | 026, 037 | - |
| Guanajuato | 004, 005, 011, 012, 014, 022, 023, 025, 026, 036, 037, 039, 044, 047, 048, 050 | 029: 40% UMA |
| Guerrero | 003, 004, 011, 012, 015, 022, 023, 025, 026, 037, 039, 044 | - |
| Hidalgo | 003, 005, 022, 023, 025, 026, 036, 037 | 029, 030 y 031 en conjunto: 40% UMA |
| Jalisco | 003, 004, 009, 014, 022, 023, 024, 025, 026, 027, 037, 039, 044, 047, 050, 051, 052, 053 | - |
| Michoacán | 003, 005, 010, 015, 019, 022, 023, 025, 039, 044, 047, 048, 049, 050 | 029: 40% UMA |
| Morelos | 004, 005, 010, 011, 012, 015, 019, 022, 023, 025, 047, 048, 049, 050 | 029: 30% UMA |
| Nayarit | 002, 003, 022, 023, 025, 026, 037, 050 | - |
| Nuevo León | 003, 004, 005, 009, 022, 023, 024, 025, 026, 027, 029, 030, 037, 039, 044, 047, 050, 051, 052, 053 | - |
| Oaxaca | 005, 010, 019, 026, 037, 039, 044, 047, 048, 049 | - |
| Puebla | 005, 010, 039, 044, 049 | 029: 40% UMA |
| Querétaro | 003, 004, 011, 012, 022, 023, 025, 050 | 029: 40% UMA |
| Quintana Roo | 005, 022, 023, 025, 026, 029, 037, 047, 048 | - |
| San Luis Potosí | 003, 005, 011, 012, 015, 022, 023, 025, 029, 030, 050 | - |
| Sinaloa | 002, 003, 021, 022, 023, 025, 050 | - |
| Sonora | 003, 005, 010, 011, 012, 015, 019, 022, 023, 025, 026, 037, 039, 044, 049 | - |
| Tabasco | 003, 026, 037 | - |
| Tamaulipas | 003, 005, 011, 022, 023, 025, 026, 029, 037, 047, 048, 050 | - |
| Tlaxcala | 003, 022, 023, 025, 026, 037 | - |
| Veracruz | 003, 005, 010, 015, 019, 022, 023, 025, 026, 029, 037, 047, 048, 049, 050 | - |
| Yucatán | 003, 022, 023, 025, 026, 037 | - |
| Zacatecas | 002, 003, 004, 005, 010, 011, 012, 019, 022, 023, 025, 026, 029, 036, 037, 047, 048, 049, 050 | - |