33: trunc(nvl(p_start_date, add_months(sysdate, -10000)))
34: and trunc(nvl(l_end_date, add_months(sysdate, +10000)))
35: and h.upgraded_flag = 'Y'
36: AND EXISTS (SELECT 'x'
37: FROM oe_order_lines_all l
38: WHERE l.header_id = h.header_id
39: AND l.org_id = h.org_id
40: AND l.tax_code <> 'Exempt'
41: AND l.tax_exempt_flag <> 'E'